Models companies

1. New standard models of annual accounts

The new Code of Companies and Associations (CCA) provides new models of annual accounts. The main changes to the models of annual accounts for companies are: the distinction between the models with capital and without capital.

Filing in XBRL format is preferred over filing in PDF format.

The filing of annual accounts in paper format is no longer allowed since 01.01.2020 in accordance with the Code of Companies and Associations.

Companies with capital

Full model

VOL-kap (Dutch)

C-cap (French)

Abbreviated model

VKT-kap (Dutch)

A-cap (French)

Micro model

MIC-kap (Dutch)

M-cap (French)

Companies without capital

Full model

VOL-inb (Dutch)

C-app (French)

Abbreviated model

VKT-inb (Dutch)

A-app (French)

Micro model

MIC-inb (Dutch)

M-app (French)

 

The English version of these templates can be found on the webpage of the Accounting Standards Commission. These models are purely informative as the initial filing must be made in one of the country's languages.

Which model should you choose?

In accordance with the opinion of the Accounting Standards Commission CBN 2020/01 (Dutch), the new models should be used for the submission of annual accounts:

  • with financial years ending after 31.12.2019;
  • for companies created after 30.04.2019;
  • for companies which have opted in and whose new statutes have been published before the closing date of their financial year.

 

In addition to the cases mentioned above, the new models with capital may be used for financial years ending before 1 January 2020 and may be filed in xbrl format. This does not apply to new models without capital.

Full, abbreviated or micro model depending on the size criteria for companies.

Model with or without capital, depending on the legal form:

Model

The companies listed below are not required to file annual accounts: 

  • Partnership
  • Limited partnership (CommV (Dutch)) (SComm (French))
    • if all partners with unlimited liability are natural persons;
    • or if they are regarded as a small company
  • General partnership (VOF (Dutch)) (SNC (French))
    • if all partners with unlimited liability are natural persons;
    • or if they are regarded as a small company

Acceptance of the old models for companies.

Filing of the old models in PDF format (you can find them on our page 'Overview of the standard models') remains possible after 03.02.2021 for financial years ending on or before 31.12.2019. However, these companies can also submit an xbrl file of the new model on condition that they opt for the model with capital.

For financial years ending on or after 01.01.2020, on the other hand, the old models will no longer be accepted from 02.03.2021, with the exception of the annual accounts of improper SCRLs which, according to the repair law of 28.04.2020, remain subject to the old capital rules from the Code of Companies and Associations until their transformation

2. Exceptions: enterprises that are required to file annual accounts in a specific format

  • Scheme B: Credit institutions, investment firms and management companies of undertakings for collective investment.
  • Insurance companies
  • Copyright management companies
    • Model
    • More information Nl - Fr

3. Consolidated annual accounts

The obligation to draw up and file consolidated annual accounts and consolidated annual reports is governed by legal rules laid down in Articles 3:31 to 3:36 of the Code for Companies & Associations (CCA), Articles 3:96 to 3:158 of the Royal Decree of 29 april 2019 implementing the said Code and Article III.91 § 1 of the economic law code.

The document 'Consolidated annual accounts' contains information on drawing up and filing consolidated annual accounts and consolidated annual reports.

Since 2005, the consolidated accounts of companies listed on the stock exchange have had to be drawn up according to international accounting standards or IFRS (International Financial Reporting Standards). Non-listed companies have the option of using these standards for compiling their consolidated accounts.

This Excel-file gives an overview of the companies that have filed consolidated annual accounts at the National Bank during the period 2012-2021.

It is the date of deposit of the annual accounts rather than the balance sheet date which determines whether or not a company is included in the file. You can, however, at any time verify in our application CONSULT CONSULT whether or not a company, non profit institution or foundation has already filed annual accounts or consolidated annual accounts. This application is updated once a day with the latest annual accounts filed.

The tables in the file are arranged in ascending order of company number. In addition to the company number and name, the following information has been added:

  • Closing date: balance sheet date to which the annual accounts refer.
  • Date on which the consolidated annual accounts have been filed at the National Bank in order to be made available to the general public.
  • GAAP (Generally Accepted Accounting Principles): the accounting standards according to which the annual accounts have been filed. French GAAP, for instance, means that the consolidated annual accounts have been drawn up in accordance with the French accounting standards. The abbreviation 'N.K.' for 'Not known' means that - based on the annual accounts filed - it is impossible to establish unequivocally the accounting standards according to which the annual accounts have been drawn up.
  • Quoted on a stock exchange: 'True': the depositing company is a Belgian company whose securities are eligible for trading on a regulated market in the sense of article 2, 3° of the law of 2 August 2002 on the supervision of the financial sector and financial services (situation on 01-01-N+1); in all other cases, 'False' is mentioned here.

4. Overview of the standard models