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 2010-2019.
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 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.