Social balance sheet

The social balance sheet was introduced by the law of 22 December 1995 containing measures implementing the multiannual employment plan.

The standardised models of annual accounts for Belgian companies include a section entitled "social balance sheet". This section must be completed by every Belgian company that employs staff.

The standardised models of annual accounts for NPIs and foundations have a section entitled "social balance sheet". This section must be completed by all NPIs and foundations that employ at least 20 full-time equivalent (FTE) staff.