How to prepare annual accounts in XBRL?

Standardised annual accounts are preferably filed to the Central Balance Sheet Office in the form of a structured data file (XBRL file) and must comply with the definitive taxonomy 2022.

In order to prepare and validate annual accounts in the form of a structured data file, the market offers software, whether or not as part of a software package.

Filing is a software developed by the National Bank of Belgium to submit annual accounts but also includes a module to prepare and directly submit annual accounts as an XBRL file.

The taxonomy from 2022 complies with the provisions of the new models of annual accounts as described in the Royal Decree of 29 April 2019 implementing the companies and associations code and also with the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013. The annual accounts in XBRL can only be prepared according to this new taxonomy.