CBE: Crossroads Bank for Enterprises

The Crossroads Bank for Enterprises is a database of information on legal entities and their establishments. The Central Balance Sheet Office database is synchronised with the Crossroads Bank for Enterprises.

The CBE has a two-fold purpose:

  • to render the functioning of government services more efficient and
  • to simplify administrative procedures for businesses.

You can find more information about the Crossroads Bank for Enterprises on the website of the FPS Economy.

CCA: Code of Companies and Associations

Abbreviation for the Code of Companies and Associations and the Royal Decree implementing the Code of Companies and Associations. The Code of Companies and Associations (CCA) entered into force on 1 May 2019, replacing the former Company Code, and was immediately applicable to newly formed companies and associations. Companies and associations established before that date had until 1 January 2020 to apply the new provisions but could voluntarily opt in to the CCA beforehand. The final deadline for applying the CCA is 1 January 2024. By then, the articles of association of all companies and associations must be adapted to the new code.

"Corporate Permanent Data" Taxonomy

The purpose of this taxonomy, which is an extension of the Belgian financial reporting taxonomy, is to enable the ongoing exchange of information relating to businesses between different software programmes and the Crossroads Bank for Enterprises.

e-Box Enterprise

e-Box Enterprise is a secure electronic mailbox to which notices relating to the filing of annual accounts are sent (as from 4 April 2022). Official documents and communications formerly mailed by post are now sent to e-Box Enterprise. These include permits, certificates, assessment notices, subsidy allocations, and notices relating to the filing of annual accounts. It is not necessary to print these documents as the electronic versions are legally valid (source: Notification of filing via e-Box Enterprise |

IFRS: International Financial Reporting Standards

IFRS are global standards for reporting financial information in a uniform and transparent manner. Initially (in 2005), these standards were used only in Europe, but they have since been endorsed globally. Uniform reporting makes it much easier to compare the financial statements of companies in different countries. For more information, please visit Financial reporting (


The taxonomy contains all accounting terms relevant for the preparation of standard annual accounts by Belgian non-financial corporations, non-profits and private foundations (source: Taxonomy).

XBRL: eXtensible Business Reporting Language

XBRL is an electronic language developed specifically to ensure smooth online financial reporting (source: What is XBRL? |