Bookkeeping package

Preparing Dutch annual accounts from AFAS Profit

In AFAS Profit the trial balance is the safest source for the annual accounts: according to AFAS the audit file contains no opening balance.

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✓ First annual accounts free ✓ Micro to large entities ✓ Dutch GAAP: Title 9, Book 2 DCC ✓ Primary database in the EU

The short answer

AFAS Profit has its own Reporting component and a Reporting cockpit with which, according to AFAS, KvK documents can also be sent in SBR/XBRL. If you want to process the figures elsewhere, export the trial balance via Financieel / Grootboek / Overzicht. Profit produces the audit file only per whole financial year and without opening balance.

Updated 30 October 2026

Key facts

Supplier	AFAS Software; product AFAS Profit (Financieel)
Export formats	Trial balance and column balance as a view to Excel or as a report; audit file ‘XML version 3’ (.xaf)
RGS	RGS reference code per ledger account; from Profit 7 RGS version 3.7; export via the field ‘RGS reference with extension’
Own annual accounts function	Reporting (working out the column balance, report, consolidation) and Reporting cockpit with SBR/XBRL
Source	help.afas.nl (Help Center Netherlands), consulted on 6 October 2026

What AFAS Profit itself offers for the annual accounts

AFAS names two components in the Help Center. With Reporting you can, according to AFAS, ‘work out the column balance, generate reporting and consolidate’; the component delivers among other things a cover page, the balance sheet, the profit and loss account and notes to them. You open it via Financieel / Verslaglegging / Verslagleggingscockpit and work per financial project.

In addition AFAS points to the Reporting cockpit as a ‘good alternative’, because reporting is nowadays exchanged in SBR/XBRL. According to the same help page, with that cockpit ‘the KvK documents can also be filed and sent in SBR/XBRL format’. Which reporting models are in your licence differs per environment; ask your application administrator.

Getting the figures out of AFAS: trial balance and audit file

Trial balance to Excel

Go to Financieel / Grootboek / Overzicht / Proef-/saldibalans.
Under Type rekening choose Totaal and select all periods with entries for this financial year, including the correction period. According to AFAS that is by default period 13 with a monthly table and period 5 with a quarterly table.
Click Voltooien; the Beginbalans column shows the balances at the start of the financial year.
Export the view to Excel, or open the report Proef-/saldibalans (Profit) via Financieel / Uitvoer / Rapport.

The column balance is in the same place: Financieel / Grootboek / Overzicht / Kolommenbalans. At the bottom of both overviews is the Total result of the current financial year; the profit and loss account itself shows as opening balance the result of the year before.

Audit file (XAF) from Profit

You create the audit file via Financieel / Beheer / Auditbestand / Auditfile XML versie 3. You enter the financial year, choose a folder and click Voltooien. Profit puts the task in the queue; you finish the file via Financieel / Beheer / Wachtrij. The result is an uncompressed file with the extension .xaf, one per administration.

AFAS writes about the audit file: ‘The opening balance is not included.’ Profit moreover only creates an audit file of a whole financial year, and sub-analyses are not in it. For the annual accounts the trial balance with the Beginbalans column is therefore the better export.

RGS codes in AFAS Profit

Profit records per ledger account an RGS reference code and an RGS extension: Financieel / Grootboek / Grootboekrekening, open the account, choose the RGS reference code. From Profit 7 AFAS supports RGS version 3.7. Codes that lapsed in that version have been cleared by AFAS; after an update therefore check which accounts no longer have a code.

The help page on the audit file does not mention RGS. AFAS describes the export of RGS codes via data collections: add the field ‘RGS reference with extension’ to a view or analysis with ledger accounts and export it. That way you see per account which code is linked and there is less mapping work left.

Checks before the export from AFAS

No year-end closing, but a reconciliation. According to AFAS, Profit has ‘no official year transition or year-end closing’: the closing balance automatically becomes the opening balance of the new year. Therefore compare period 0 of 2026 with the closing balance of 2025: period 12, or the correction period if you use it.
Appropriation of result. Check whether the appropriation of the previous year's result has already been booked; as long as that is not so, that result appears as the opening balance on the profit and loss account.
Periods closed. Block the periods of 2025 as soon as the last memorial entry has been made; a blocked period must first be unblocked in Profit before anyone can change a journal entry.
Accounts receivable and payable. The trial balance calculates on booking date, the open items list on invoice date. For the reconciliation use the reports Controlelijst debiteuren (Profit) and Controlelijst crediteuren (Profit).
Preliminary journal entries. Corrections that are only in the Reporting cockpit are in the ledger only after you have booked them with the action Verwerken.

Worked example: what happens without an opening balance

Suppose the bank account stood at € 84.300 debit on 1 January 2025. During 2025 € 612.400 was debited and € 640.150 credited. The trial balance then shows a closing balance of € 56.550 debit. If a program only adds up the movements from the audit file, it arrives at € 27.750 credit: a bank debt that does not exist. The difference is precisely the missing opening balance.

From AFAS export to annual accounts under Title 9

The export is raw material. For the annual accounts you classify the accounts into the statutory line items, add the figures of 2024 art. 2:363(5) DCC and write the notes. Then the general meeting adopts them and you file within eight days, at the latest twelve months after the end of the financial year art. 2:394(1) and (3) DCC.

Size class	Route from AFAS Profit
Micro and small	Reporting cockpit with SBR/XBRL, or export the trial balance and file yourself in the KVK portal Zelf Deponeren
Medium-sized	Prepare the file from Profit; the accountant audits art. 2:393(1) DCC. Filing is possible via SBR, or by uploading the adopted annual accounts in the KVK portal
Large or a group	Consolidation can be done in the Reporting cockpit by dragging financial projects into a tree structure; the audit stays with the accountant

Importing AFAS figures into Jaarrekening.io

Jaarrekening.io imports a trial balance in Excel or CSV, or an XAF audit file (version 3.1 and 3.2). For AFAS we recommend the trial balance: if the app finds no opening balance in an audit file, it reports that the closing balances of balance sheet accounts may be incomplete. The app takes over RGS codes only from an audit file, not from an Excel column; with the Excel route you therefore check the AI's mapping proposal. A direct connection with AFAS is in preparation and not yet released. You can read more about the routes at connecting to your bookkeeping package.

When AFAS itself or your accountant is the better route

If your organisation already works with the Reporting cockpit and a set-up SBR process, there is little reason to move the figures. That also applies to a group subject to the audit requirement with consolidation: there the accountant wants to see preliminary journal entries and file lists from Profit. An export to other software suits mainly a standalone BV without set-up reporting, or a holding company outside the AFAS environment. In all cases first go through the checks on the trial balance. If you would rather keep a small company in one system, that is possible too with the bookkeeping of Jaarrekening.io.

Sources

Legal notice: this information is general in nature and does not replace tax or legal advice or an audit by an accountant. The substantive correctness and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Why is the opening balance missing in my AFAS audit file?

According to AFAS that is by design: the financial movements form the basis of the audit file and the opening balance is not included. AFAS refers to the previous year for it. For annual figures use the trial balance, which has a Beginbalans column.

Can I create an audit file in AFAS for half a year?

No. AFAS writes that Profit can only create an audit file of a whole financial year. If an administration starts after 1 January, you cannot create an audit file for that year. For an interim position use the trial balance with a period selection.

Where do I see in AFAS which accounts have an RGS code?

Open a view or analysis on the data collection with ledger accounts and add the field ‘RGS reference with extension’. Accounts without a value have no code yet. You record the code itself in the properties of the ledger account.

My accounts receivable balance differs from the open items. What now?

That is usually due to the reference date. The open items list uses the invoice date, the trial balance the booking date. AFAS advises the reports Controlelijst debiteuren (Profit) and Controlelijst crediteuren (Profit); if a difference remains, Financieel recalculation may be needed.

Exporting and checking the trial balance →Connecting annual accounts software to your bookkeeping package →RGS mapping for the annual accounts →Bookkeeping in Jaarrekening.io →Annual accounts from Exact Online →Annual accounts from Twinfield →All bookkeeping packages compared →