Method and sources of the annual accounts figures
Where the figures come from, how each key ratio is calculated, where the limits lie and how you download and reuse the full table.
The short answer
The figures come from the KVK Business Register Open Dataset Annual Accounts (CC BY 4.0), downloaded and processed on 2 November 2026: 2.237.553 filings in XBRL. For each filing we calculate key ratios from the balance sheet. We publish percentiles per SBI section, balance sheet class and financial year, only for 25 or more filings. All 249 cells are in a CSV file.
Updated 30 October 2026
Key facts
| Source | KVK Business Register Open Dataset Annual Accounts, bulk download |
| Reference date | 2 November 2026 |
| Filings | 2.237.553, of which 2.184.183 with a usable balance sheet |
| Published cells | 249; 81 omitted because of fewer than 25 filings |
| Licence | CC BY 4.0 |
The source
The KVK makes the Open Dataset Annual Accounts available free of charge, as an API per KVK number and as a bulk download in ZIP files with XML. According to the KVK, the dataset contains the annual accounts filed in XBRL, from the three most recently closed financial years supplemented with the current year. The data are anonymised: name, KVK number, number of employees and the full postcode are missing, and sole proprietorships are not in it.
We used the bulk download of 2 November 2026, which then had seven files. The KVK page, updated on 20 October 2026, lists eight. Anything the KVK added after our download is not in these figures.
According to the KVK, the dataset is meant for reuse, not as a means of legal certainty. You request the documents of a single entity from the Business Register.
From filing to key ratio
- Read all XML documents from the files: 2.237.553 filings.
- Choose one balance sheet per filing: the company one, or the consolidated one if there is no company one. The same for the profit and loss account. That way a group is not counted twice.
- Merge synonyms. Liabilities with a maturity of at most one year (the micro balance sheet) count as current liabilities, those with a longer maturity as non-current. Residual items for fixed and current assets we use only when the total is missing, because otherwise they are usually equal to that total.
- Determine the balance sheet total: total assets, otherwise total liabilities and equity. Only balance sheets with a balance sheet total above zero go on; that is 2.184.183 (97,6%).
- Calculate the key ratios according to the definitions below.
- Classify each filing into three cells: its SBI section with balance sheet class and financial year, the Netherlands with balance sheet class and financial year, and the Netherlands for all classes together.
- Determine the percentiles per cell and per key ratio. A cell or key ratio with fewer than 25 observations we do not publish.
Definitions
| Key ratio | Calculation | Does not count when |
|---|---|---|
| Solvency | Equity / balance sheet total | Equity is missing. Negative equity does count. |
| Current ratio | Current assets / current liabilities | There are no current assets on the balance sheet, or current liabilities are zero or missing |
| Working capital / balance sheet total | (Current assets − current liabilities) / balance sheet total | Current assets or current liabilities are missing from the balance sheet |
| Return on equity | Result / equity | There is no profit and loss account with a result, or equity is zero or negative |
| Return on total capital | Result / balance sheet total | There is no profit and loss account with a result |
| Gross operating result / balance sheet total | Gross operating result / balance sheet total | The gross operating result is missing |
| Composition | Item / balance sheet total, over the balance sheets on which the item is shown; in addition the share of balance sheets with that item | The item is not on the balance sheet |
The result is the result after tax, and if that is missing the result before tax. The three figures from the profit and loss account rest on fewer than 1% of the filings: for financial year 2024 on 6.815 balance sheets for return on equity. We therefore do not mention them in the text; they are in the CSV with their counts.
Sector, balance sheet class and financial year
Sector. The first two digits of the SBI code determine the section of SBI 2008, following the classification of Statistics Netherlands (CBS). 52,9% of the filings have an SBI code. Those without a code count in the national figures and in the group without an SBI code (403.231 filings for 2024), not in a sector.
| Section | Name (SBI 2008) | SBI divisions | Balance sheets 2024 |
|---|---|---|---|
| A | Agriculture, forestry and fishing | 01–03 | 6.979 |
| B | Mining and quarrying | 05–09 | 296 |
| C | Manufacturing | 10–33 | 13.843 |
| D | Production and distribution of and trade in electricity, natural gas, steam and chilled air | 35 | 1.905 |
| E | Water collection and distribution; waste and wastewater management and remediation | 36–39 | 725 |
| F | Construction | 41–43 | 18.648 |
| G | Wholesale and retail trade; repair of cars | 45–47 | 40.780 |
| H | Transport and storage | 49–53 | 7.901 |
| I | Accommodation, food and beverage service activities | 55–56 | 7.457 |
| J | Information and communication | 58–63 | 15.738 |
| K | Financial institutions | 64–66 | 187.358 |
| L | Renting and trading of real estate | 68 | 21.804 |
| M | Advisory, research and other specialist business services | 69–75 | 88.946 |
| N | Renting of movable property and other business services | 77–82 | 14.119 |
| O | Public administration, government services and compulsory social insurance | 84 | no published cell |
| P | Education | 85 | 3.043 |
| Q | Health and social care | 86–88 | 11.495 |
| R | Culture, sport and recreation | 90–93 | 4.337 |
| S | Other services | 94–96 | 2.438 |
| T | Households as employers; undifferentiated production of goods and services by households for own use | 97–98 | no published cell |
| U | Extraterritorial organisations and bodies | 99 | no published cell |
The number of balance sheets per section adds up only the published cells. Two sectors need a caveat: section K contains the financial holding companies (SBI 64.2) and section M the holding companies that are not financial holding companies and group services within their own group (SBI 70.1). Both push up the solvency of their section.
Balance sheet class. Only the balance sheet total counts: micro up to and including € 450.000, small up to and including € 7,5 mln, medium-sized up to and including € 25 mln and large above that. The statutory size class looks at three criteria, of which an entity must meet two on two consecutive balance sheet dates; for micro these are a balance sheet total ≤ € 450.000, net turnover ≤ € 900.000 and < 10 employees. Turnover and staff are not in the dataset. An entity with a large balance sheet but no turnover or staff can therefore be placed higher here than its statutory class. See size criteria.
Financial year. The financial year from the filing. The pages use financial year 2024 as the reference: the latest financial year with at least 75% of the number of filings of the best-filled year. Financial year 2025 had 480.215 balance sheets on the reference date, 56,4% of that number, because the deadline was still running. Those who file early are not necessarily representative.
Percentiles, briefly explained
Put all values of a group in order, from low to high. The tenth percentile (p10) is the value below which one in ten sits. The median (p50) is in the middle. The ninetieth percentile (p90) leaves only the highest tenth above it. p25 and p75 are the first and third quartile; between them lies the middle half.
If a percentile falls between two observations, we interpolate linearly between those two, as a spreadsheet does with PERCENTILE.INC. The result is rounded to three decimals; the pages show percentages with one decimal and ratios with two.
Privacy: no cell below 25
The finest classification we publish is section times balance sheet class times financial year. If a cell has fewer than 25 filings, we leave it out, as we do a key ratio that rests on fewer than 25 observations in a cell. That is how 81 cells dropped out. A median over a handful of companies would in effect point to those companies.
We do not link the dataset to names, KVK numbers or other sources, and we publish nothing about a single entity.
Known limitations
- Balance sheets only. Turnover, margin and profit are almost always missing, because micro and small entities do not make their profit and loss account public.
- Cross-section. There is no key that links filings of the same entity. A change between two financial years is a difference between two groups, not a development of the same companies. An entity that refiles an annual account may also count twice.
- No legal form. The dataset does not state it. Most filing entities are BVs, but NVs, cooperatives and foundations or associations with an enterprise may be in it.
- Book values. The amounts are as filed: at historical cost or current value, and for micro and small sometimes on a tax basis.
- Sector by SBI code. An entity with several activities is under the code given at filing. Almost half of the filings have no code.
- Deadlines. The figures on adoption come from a one-off analysis of part 0 of the download (312.943 filings), not from the regular processing; the assumptions are at the deadline figures.
Download and columns
All published cells are in benchmarks-jaarrekeningen.csv: one line per cell, key ratio and percentile, with commas as separator and UTF-8 as encoding.
| Column | Content |
|---|---|
| sectie | SBI section (A–U), NL for national or onbekend for filings without an SBI code |
| sectie_naam | Name of the section according to SBI 2008 |
| balansklasse | micro, klein, middelgroot, groot or alle |
| boekjaar | Financial year according to the filing |
| deponeringen_in_cel | Number of filings with a usable balance sheet in the cell |
| kengetal | Name of the key ratio, or samenstelling: followed by the NT concept |
| waarnemingen | Number of filings the key ratio is based on |
| aanwezig_aandeel | Only for samenstelling: share of the balance sheets on which the item is shown |
| percentiel | p10, p25, p50, p75 or p90 |
| waarde | Fraction or ratio with a full stop as decimal separator (0.735 = 73,5%) |
Reuse is permitted under CC BY 4.0, with attribution; an example is on the overview page.
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.
Sources
- KVK: Business Register Open Dataset Annual Accounts (bulk download, CC BY 4.0)
- Creative Commons Attribution 4.0 International, legal code
- data.overheid.nl: KVK Business Register Open Dataset Annual Accounts (licence, owner)
- KVK Developer Portal: Open Dataset Annual Accounts API (fields)
- CBS: Structure of SBI 2008, version 2018 update 2022 (pdf)
Frequently asked questions
Where do the figures on jaarrekening.io/cijfers come from?
From the KVK Business Register Open Dataset Annual Accounts, the free bulk download from the KVK containing the annual accounts filed in XBRL. Jaarrekening.io processed the download of 2 November 2026: 2.237.553 filings. The processing is described on this page; the licence is CC BY 4.0.
Why balance sheet class and not size class?
The statutory size class depends on balance sheet total, net turnover and number of employees. Turnover and staff are not in the open dataset; turnover is missing from almost all filings. We therefore classify by balance sheet total only. A holding company with a large balance sheet but no turnover or staff thus ends up in a higher balance sheet class than its statutory size class.
May I use the CSV?
Yes, also for commercial purposes, as long as you state the source: KVK Business Register Open Dataset Annual Accounts, adaptation Jaarrekening.io, licence CC BY 4.0, with the date of the data. Also indicate whether you have processed the figures further.
Why is my sector missing from a table?
A cell appears only from 25 filings. For small sectors or large balance sheet classes a section does not always reach that. For public administration, households and extraterritorial organisations (sections O, T and U) there is no cell at all. Filings without an SBI code count only in the national figures.
How often are the figures updated?
At a new processing of the dataset; there is no fixed calendar. The date of the data is on every page. The reference year shifts as soon as a following financial year is almost completely filed.
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