Annual accounts
The yearly financial statement a legal entity files with the Handelsregister.
The annual accounts consist at minimum of a balance sheet and notes; larger entities add an income statement and fuller disclosure. They are filed with the KVK and are public.
What has to be filed depends on the size class — micro, small, medium or large — determined by balance sheet total, net turnover and headcount. Micro and small entities file in abbreviated form: a balance sheet, and no income statement. That is why revenue and profit are unavailable for most Dutch companies.
There is a deadline. Accounts must be filed no later than twelve months after the end of the financial year. The absence of a filing at a company that has been trading for years is therefore itself a signal.
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