Every Belgian company must file annual accounts with the National Bank of Belgium. We handle year-end closing, account preparation, general assembly documentation, and NBB filing — on time, every year.
Filing annual accounts (jaarrekening/comptes annuels) with the National Bank of Belgium (NBB/BNB) is a legal obligation for every Belgian company. As part of our accounting services in Belgium, LawSupport manages the complete year-end process — from closing the books and preparing financial statements to filing with the NBB within the statutory deadline.
Key Deadlines
Step
Deadline
Example (Dec 31 year-end)
Year-end closing
After financial year-end
January – March
Statutory audit (if required)
Before general assembly
March – May
General assembly approval
Within 6 months of year-end
By June 30
NBB filing
Within 30 days of approval
By July 31
Maximum overall deadline
7 months after year-end
July 31
Annual Accounts Formats
Belgian companies file in one of three formats based on size:
Format
Criteria (not exceeding 2 of 3)
Filing Fee (XBRL)
Micro
€700K turnover, €350K assets, 10 employees
~€72
Abbreviated (small)
€9M turnover, €4.5M assets, 50 employees
~€72
Full
Exceeds small company thresholds
~€295
Micro and abbreviated formats have fewer mandatory disclosures. Full accounts require comprehensive notes, director's report, and (if applicable) statutory auditor's report.
What Annual Accounts Include
Balance sheet (balans/bilan) — assets, liabilities, and equity at year-end
Profit and loss statement (resultatenrekening/compte de résultats) — revenue, costs, and net result
Notes to the accounts (toelichting/annexe) — accounting policies, breakdowns, contingencies
Social balance sheet (sociale balans/bilan social) — employee data, training, working time
Director's report (jaarverslag/rapport de gestion) — only for non-small companies
Belgian annual accounts must be approved by the general assembly within 6 months of the financial year-end, and filed with the National Bank of Belgium (NBB) within 30 days of approval — maximum 7 months after year-end. For companies with a December 31 year-end, the deadline is typically July 31.
Annual accounts are filed electronically with the National Bank of Belgium (NBB/BNB) through the Central Balance Sheet Office (Centrale voor Balansen/Centrale des Bilans). Filing is done via the NBB's online platform using structured XBRL format.
NBB filing fees for 2026: approximately €72 for abbreviated (micro/small) accounts filed in XBRL, €295 for full accounts in XBRL. Paper filing (rarely used) costs significantly more. Late filing incurs a surcharge of €400 for the first month plus €100 per additional month.
Small companies (not exceeding 2 of 3 thresholds: €9M turnover, €4.5M assets, 50 employees) can file abbreviated accounts with fewer disclosure requirements. Micro companies (not exceeding 2 of 3: €700K turnover, €350K assets, 10 employees) file micro-format accounts. All others must file full accounts.
Late filing with the NBB incurs a surcharge: €400 for the first month of delay, plus €100 for each additional month (capped at €1,200). Additionally, directors can face personal liability, the court may dissolve the company after 3 years of non-filing, and the tax authorities may impose estimated assessments.
Yes. All annual accounts filed with the NBB are publicly available through the Central Balance Sheet Office. Anyone can access a company's financial statements online. This transparency is a requirement under Belgian company law and applies to all company types.
Only if required by size thresholds (exceeding 2 of 3: €9M turnover, €4.5M assets, 50 employees) or company type (NV/SA always requires an auditor). Small BV/SRLs below the thresholds can have their accounts prepared by an ITAA-registered accountant without statutory audit.
Non-listed Belgian companies follow Belgian GAAP (BE GAAP) as defined in the Royal Decree of 30 January 2001. Listed companies must use IFRS for consolidated accounts. The chart of accounts follows the Belgian Minimum Account Plan (MAR/PCM).
Never Miss an Annual Filing Deadline
We handle year-end closing, financial statement preparation, and NBB filing — on time, every year.
