Companies

Standard models

 General information

It is first necessary to choose a model for companies with or without share capital. This choice is determined based on the entity’s corporate form and the law.  More info

Company formed under Belgian law With share capital Without share capital
Public limited company (NV/SA) X  
Private limited company (BV/SRL)   X
Cooperative society (CV/SC)   X
Company formed under European law With share capital Without share capital
European company (SE) X  
European cooperative society (SCE) X  

 NOTES 

  • Specific rules apply to cooperative societies with limited liability (CVBA).
     More info available in Dutch or French
  • Some companies are not required to file annual accounts (common law company, ordinary limited partnership, general partnership).
     More info
  • European economic interest groupings (EEIG) can choose a model for companies with or without share capital. Under European rules, an EEIG does not necessarily have to be set up with capital. Members are free to use alternative means of funding. For more information on EEIGs, see Regulation (EEC) No 2137/85 on the European Economic Interest Grouping.

Models for companies with share capital

It is first necessary choose a full, abridged or micro model based on the size criteria found here.

  • If the choice is Full model with share capital:
    You have selected Full model – Company with share capital. You should use the
    VOL cap  (Dutch) or C-cap (French) model
     
  • If the choice is Abridged model with share capital:
    You have selected Abridged model – Company with share capital. You should use the
    VKT cap  (Dutch) or A-cap (French) model
     
  • If the choice is Micro model with share capital:
    You have selected Micro model – Company with share capital. You should use the
    MIC cap  (Dutch) or M-cap (French) model

 NOTE When submitting one of these models, please do not include the first two pages of the filing form (title page + table of contents).

Models for companies without share capital

 It is first necessary to choose a full, abridged or micro model based on the size criteria found here.

  • If the choice is Full model without share capital:
    You have selected Full model – Company without share capital. You should use the
    VOL-inb  (Dutch) or C-app (French) model
     
  • If the choice is Abridged model without share capital:
    You have selected Abridged model – Company without share capital. You should use the
    VKT-inb (Dutch) or A-app (French) model
     
  • If the choice is Micro model without share capital:
    You have selected Micro model – Company without share capital. You should use the
    MIC-inb  (Dutch) or M-app (French) model

 NOTE When submitting one of these models, please do not include the first two pages of the filing form (title page + table of contents).

Specific models

 General information

Important note: Only filings in a Belgian national language (Dutch, French or German) comply with the legal filing obligation. A filing in English can only be made as an additional filing.

For certain categories of companies, specific models have been developed, reflecting the specificities of their activities.

These companies should also use a specific cover sheet for a full or abridged model.

Type of company Full model Abridged model
Credit institutions, investment firms and management companies of undertakings for collective investment VOL inst (Dutch)
C-ét (French)		 VKT inst (Dutch)
A-ét (French)
Insurance companies VOL-ver (Dutch)
C-ass (French)		 VKT-ver (Dutch)
A-ass (French)
Copyright collecting societies VOL-AUT (Dutch)
C-AUT (French)		  
Other models for companies (exceptional cases) VOL-A (Dutch)
C-A (French)		 VKT-A (Dutch)
A-A (French)

Specific models for: credit institutions, investment firms and management companies of undertakings for collective investment

You have chosen a specific model for credit institutions, investment companies and management companies of undertakings for collective investment. You should in principle use Schedule B (optional model):

How to find this model in the Filing application. Under “Select a model”, tick the options “Companies” and “Specific model”. From the drop-down list, select the model for “Credit institutions, investment firms and management companies of undertakings for collective investment”.

 NOTE When submitting this model, please do not include the first two pages of the filing form (title page + table of contents).

 NOTE If you wish to use another specific model, you must also submit the appropriate cover sheet:

  • the ‘VOL-inst’ (Dutch) or ‘C-ét’ (French) cover sheet for a full non-standard model (large company)
  • the ‘VKT-ins’ (Dutch) or ‘A-ét’ (French) cover sheet for an abridged non-standard model (small company).
  • the BOEKHOUDSTAAT cover sheet when submitting accounting data for branches established in Belgium of credit institutions, investment firms and management companies of undertakings for collective investment governed by foreign law. More info can be found in the Royal Decree (unofficial consolidation: 10/2008). 
    Based on the size criteria, a cover sheet is available for both a full model and an abridged model:
    • Full model: ‘BOEKHOUDSTAAT_VOL’ (Dutch) or ‘ÉTAT_COMPTABLE_C’ (French)
      In Filing, under “Select a model”, tick “Companies” and “Specific model” and then select the model for “Credit institutions, investment firms and management companies of undertakings for collective investment” from the drop-down list.
    • Abridged model: BOEKHOUDSTAAT_VKT’ (Dutch) or ‘ÉTAT_COMPTABLE_A’ (French)
      In Filing, under “Select a model”, tick “Companies” and “Specific model” and then select the model for “Credit institutions, investment firms and management companies of undertakings for collective investment: small business” from the drop-down list. 

 More info

Specific models for: insurance companies

The models for the annual accounts of insurance companies were established by the Royal Decree of 17 November 1994 on insurance and reinsurance companies.

 For the most recent model, insurance companies can also use Assuralia’s new printing tool:

How to find the models in the Filing application. In Filing, insurance companies should tick the options “Companies” and “Specific model” and then choose the model for “Insurance companies” from the drop-down list.

 NOTE The cover sheet in Assuralia’s model (FRONTPAGE) has been modified and divided into three sections.

 NOTE Insurance companies that wish to file another specific model should choose one of the following cover sheets, depending on the size criteria:

  • The ‘VOL-ver’ (Dutch) or ‘C-ass’ (French) cover sheet for a full model (large insurance companies)
    In Filing, under “Select a model”, tick “Companies” and “Specific model” and choose the model for “Insurance companies” from the drop-down list. 
  • The ‘VKT-ver’ (Dutch) or ‘A-ass’ (French) cover sheet for an abridged model (small insurance companies)
    In Filing, under “Select a model”, tick “Companies” and “Specific model” and choose the model for “Insurance companies: small business” from the drop-down list.

 More info

If you have chosen copyright collecting society, you can submit:

  • the model for financial year 2022: available in Dutch and French
  • an Excel file with a specific breakdown of Section Cb by operating year: available in Dutch and French

Filers fill in the ‘VOL-AUT’ (Dutch) or ‘C-AUT’ (French) cover sheet:

  • In Filing, under “Select a model”, tick the options “Companies” and “Specific model” and choose the model for “Copyright collecting societies” from the drop-down list.

 NOTE The Economic Law Code stipulates that copyright collecting societies cannot prepare their annual accounts according to the abbreviated model (Art. XI.248/9).

 MORE iNFO on models for copyright collecting societies:

Specific models for: other types of companies (exception)

If you select other types of companies, please note that there are no predefined models.

 NOTE In exceptional cases, such companies can opt for the following, based on the size criteria:

  • The ‘VOL-A’ (Dutch) or ‘C-A’ (French) cover sheet for a full model
    In Filing, under “Select a model”, tick the options “Companies” and “Specific model” and choose “Other models for companies” from the drop-down list.
  • The ‘VKT-A’ (Dutch) or ‘A-A’ (French) cover sheet for an abridged model
    In Filing, under “Select a model”, tick the options “Companies” and “Specific model” and choose “Other models for companies: small business” from the drop-down list.

Consolidated models

 General information

You have chosen a consolidated model.

Please note the following:
There is no standard model for consolidated annual account prepared in accordance with IFRS.
However, for unlisted companies preparing consolidated annual account in accordance with Belgian GAAP (BEGAAP), a model has been developed by the National Bank of Belgium in cooperation with the Accounting Standards Commission (CBN/CNC). The use of this model is optional. You can find the CONSO model here  (available in Dutch or French)

 NOTE Regardless of the accounting standards used, all consolidated annual accounts filed with the NBB must be accompanied by the CONSO 1 cover sheet (available in Dutch or French). The same cover sheet must be used for the annual accounts of a foreign company.

 NOTE When submitting one of these models, please do not attach the first two pages of the filing form (title page + table of contents).

 NOTE In the Filing application, you can choose between three options:

  • Model for consolidated annual accounts (as described above):
    • Select “consolidated company” and delete “consortium” at the top of the form.
  • Consolidated annual accounts​​​​​​​ for a consortium:
    • Select “consortium” and delete “consolidated company” at the top of the form.
  • Consolidated annual accounts prepared by a subsidiary:
    • Select “consolidated company” and delete “consortium” at the top of the form.
    • The enterprise number of the subsidiary must be mentioned on the first page of the model for consolidated annual accounts (at the bottom of the page).
    • The enterprise number of the parent company should also be mentioned on the first page (at the top of the page).

 NOTE In certain Member States, foreign companies may file consolidated annual accounts together with statutory annual accounts in a single document.
In that case, they may also do so with the Central Balance Sheet Office. The filing consists of a single document, drawn up in an official language of Belgium. The full (available in Dutch and French) or abridged (available in Dutch and French) cover sheet must be used, depending on the size criteria.
 

  More information can be found here.