The Central Balance Sheet Office collects and handles the annual accounts of nearly all legal entities active in Belgium and makes these accounts available for the public.

The amendments that were made to the Belgian legislation on the basis of Directive 2013/34/EU will apply first to the annual accounts for the financial years beginning on 1 January 2016. These changes are already documented in the French and Dutch version of the website (English and German versions will be adapted soon). The amendments mainly concern the size criteria, the forms used to file the annual accounts and the filing costs. The Directive affects the 2016 annual accounts, which most companies will send to the National Bank in 2017.