Dutch annual accounts in figures: 2,24 million filings
What Dutch entities actually file with the KVK: by sector, by balance sheet class and by financial year, with source, method and a download you can check yourself.
The short answer
We processed 2.237.553 annual accounts from the KVK (Dutch Chamber of Commerce) Business Register Open Dataset Annual Accounts. The median entity in balance sheet class small (balance sheet total € 450.000 to € 7,5 mln) had a solvency of 73,4% and a current ratio of 3,28 for financial year 2024. A profit and loss account with a result is present in 1,0% of the filings. Every figure is traceable and can be downloaded as a CSV.
Updated 30 October 2026
Key facts
| Filings processed | 2.237.553, downloaded on 2 November 2026 |
| With a usable balance sheet | 2.184.183 (97,6%) |
| Usable balance sheets per financial year | 2023: 850.001 · 2024: 851.125 · 2025: 480.215 · 2026: 2.842 |
| With SBI code | 52,9% of the filings |
| Reference year on these pages | Financial year 2024: the latest financial year that was almost completely filed on the reference date |
| Publication threshold | No figure for fewer than 25 filings; as a result 81 cells have been left out |
| Licence | CC BY 4.0: source KVK, adaptation Jaarrekening.io |
Six findings you can cite
- Solvency. The median entity in balance sheet class small financed 73,4% of its balance sheet with equity in financial year 2024 (379.601 balance sheets). According to the KVK, lenders consider 25% to 40% healthy; a quarter of those entities was above 94,0%. See solvency by sector.
- Holdings. Section K (financial institutions, including the financial holding companies of SBI 64.2) has 100.394 filings in balance sheet class small: 45,8% of all filings in that class with an SBI code. Their median solvency is 85,8%; in construction it is 47,4%.
- Micro. About a quarter of the balance sheets in balance sheet class micro had no positive equity (p25: −0,5%). For one in ten, solvency was below −183,1%: liabilities there were at least 2,83 times the balance sheet total.
- Liquidity. The median current ratio in balance sheet class small was 3,28, against 1,2 to 1,5 as the KVK rule of thumb. By sector the median ranged from 1,35 (real estate) to 6,75 (section K). See current ratio by sector.
- Transparency. 97,6% of the filings contain a balance sheet with a usable total, but only 1,0% a profit and loss account with a result. See what is filed.
- Deadlines. In one part of 312.943 filings, 24,3% were adopted only more than twelve months after the end of the financial year. See late-adopted annual accounts.
What these figures do and do not say
The open dataset contains only annual accounts filed with the KVK in XBRL. Name, KVK number and legal form are not in it, and sole proprietorships are missing. Each filing stands on its own: the same entity cannot be followed across two financial years. The figures therefore describe one vintage, not the development of companies.
We classify by balance sheet total, because turnover and staff are missing. A balance sheet class is therefore something different from the statutory size class. An investment holding company without subsidiaries, with a € 2 mln balance sheet total but no turnover or staff, is placed here in balance sheet class small. Legally it can be micro: it meets two of the three micro criteria, and if it does so on two consecutive balance sheet dates, the micro regime applies (art. 2:395a(1) DCC).
The SBI code is present in 52,9% of the filings. Sector figures cover only that half; the national figures per balance sheet class cover all filings with a usable balance sheet. Anyone comparing their own ratio therefore first chooses the right group: sector and balance sheet class, and only then the national series.
All figures pages
| Page | Question the page answers |
|---|---|
| Solvency by sector | What share of the balance sheet do entities finance with equity, by sector and balance sheet class? |
| Current ratio by sector | How do current assets relate to current liabilities, and why is the average misleading? |
| Working capital by sector | How much working capital do entities hold as a share of their balance sheet, and where is negative normal? |
| The balance sheet of a BV in figures | Which items appear on a micro, small, medium-sized or large balance sheet, and how large are they? |
| What is filed? | Which parts and items are in the filings, by financial year and balance sheet class? |
| Late-adopted annual accounts | How many months after the financial year are the annual accounts adopted, and how often is that late? |
| Method and sources | How were the figures calculated, what are the limits, and how do you download and cite them? |
Calculate yourself and the concepts behind it
- Solvency: the definition, with an example of an investment that lowers the ratio without a loss.
- Current ratio and quick ratio: what belongs in the numerator and denominator, and why inventory can distort the picture.
- Working capital: current assets minus current liabilities, as an amount.
- Key ratio calculator: calculate your own key ratios and compare them with the tables on these pages.
- Publication deadline and extension and annual accounts filed late: the deadlines behind the adoption figures, and what to do if you have missed them.
How to cite these figures
Suggested citation: Jaarrekening.io, "Dutch annual accounts in figures", adaptation of the KVK Business Register Open Dataset Annual Accounts (CC BY 4.0), data of 2 November 2026, www.jaarrekening.io/cijfers/.
For each figure, state the financial year, the balance sheet class and, for a sector figure, the SBI section. A median without those three cannot be compared: median solvency differs more between micro and large than between most sectors.
If you reuse the figures, state the KVK as the source, Jaarrekening.io as the adapter and the licence, and indicate whether you have processed the figures further yourself. That is what the KVK licence requires.
Source and licence
Source: KVK Business Register Open Dataset Annual Accounts, adaptation Jaarrekening.io, CC BY 4.0. Data downloaded and processed on 2 November 2026.
Calculation, definitions, limitations and the download of all cells: method and sources.
Sources
Frequently asked questions
How many annual accounts are filed with the KVK each year?
The KVK Business Register Open Dataset Annual Accounts contains 851.125 filings with a usable balance sheet for financial year 2024 (as at 2 November 2026). The dataset contains only annual accounts filed in XBRL; anything submitted another way does not count. For financial year 2025 there were 480.215 on that date, because the deadline for that year was still running.
What is a normal solvency for a small BV?
For entities with a balance sheet total above € 450.000 up to and including € 7,5 mln, median solvency for financial year 2024 was 73,4%; the middle half lay between 40,0% and 94,0%. These figures are high because the register contains many holding companies. In an operating sector the median is lower, in construction for example 47,4%. Therefore compare with your own sector.
Why is there no turnover or profit in these figures?
Micro and small entities do not have to make their profit and loss account public (art. 2:395a(8) and art. 2:396(8) DCC), and they make up the largest part of the register. As a result only 1,0% of the filings contain a profit and loss account with a result. We therefore do not mention return figures on such a narrow and skewed basis in the text; they are in the download with their counts.
May I reuse these figures?
Yes. The KVK makes the open dataset available under Creative Commons Attribution 4.0 (CC BY 4.0). State the source (KVK Business Register Open Dataset Annual Accounts), the adaptation by Jaarrekening.io, the licence and the date of the data (2 November 2026), and indicate whether you have processed the figures further.
How up to date are these figures?
They come from the download of 2 November 2026. Financial year 2024 was then almost completely filed. Financial year 2025 not yet: for a financial year equal to the calendar year the deadline runs until 31 December 2026. Every page shows the financial year and the date of the data.
Read more
Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
Get started