Most companies are required to prepare their annual accounts according to a standard model. However, some companies are required to draw up their annual accounts according to a specific scheme, pursuant to the law applicable to them.
Large and very large non-profit institutions (NPIs) and foundations have to file their annual accounts at the National Bank. Most of them are required to file annual accounts drawn up using a standard presentation. Some may or are required to file annual accounts using a specific presentation in accordance to the law they are submitted to.
All foreign legal entities must use a standard first page in Dutch, French or German, when they deposit their account.
The social balance sheet holds specific information about the workforce: number of people employed, personnel movements, training... Who should file a social balance sheet and what form can be used?
Here you can find the models for the annual accounts and for the social balance sheet.