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).