Models enterprises

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.

1. Standard models

One of three standard models applies, depending on the size of the company:

  • A full model for 'large' companies and all listed companies
  • An abbreviated model for small companies
  • A micro model for micro-companies

Versions of the models for companies as published in the Belgian Official Gazette of 15.07.2016 (p. 44.652).

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

  • Copyright management companies
    • Model
    • More information Nl - Fr

3. Overview of the standard models