What is filed? The content of 2,24 million annual accounts

The short answer

Almost every filing contains a balance sheet: 97,6% have a usable balance sheet total. A profit and loss account with a result is present in 1,0%, a cash flow statement in about 0,7%, net turnover in 0,1%. That follows from the law: micro and small entities make only their balance sheet public, small ones with limited notes. For financial year 2024, 49,7% of the balance sheets came from balance sheet class micro.

Updated 30 October 2026

Key facts

Balance sheet always, profit and loss account almost never

The profit and loss account counts here if it contains a result; the share is calculated over the 2.184.183 filings with a usable balance sheet. The other shares are calculated over all 2.237.553. The gross operating result occurs more often than net turnover: whoever makes a profit and loss account public may often start at that condensed line.

For anyone who wants to compare companies, that has a hard consequence. Turnover, margin and profit of most Dutch entities are not public. What you can see of a competitor, customer or supplier at the KVK is as a rule a balance sheet.

What the law makes public, per size class

The law does not prescribe a cash flow statement. The Dutch Accounting Standards Board (RJ) guidelines (Richtlijnen voor de jaarverslaggeving) ask for it from medium-sized and large entities, with exceptions, such as for a subsidiary fully included in the cash flow statement of its parent (RJ 360.104). Micro and small entities almost never file it.

What an entity makes public differs from what it prepares. A small BV prepares a profit and loss account for the shareholders, which may start at the gross operating result (art. 2:396(4) DCC); a micro BV also prepares one, but does not file it. See do I have to publish the profit and loss account? and publication documents.

Filings per financial year and balance sheet class

Only filings with a usable balance sheet; in brackets the share in that financial year. For financial year 2024, 49,7% came from balance sheet class micro and 44,8% from small. Medium-sized and large together accounted for 5,5%.

Financial year 2025 was still incomplete on the reference date: the deadline for a calendar year ran until 31 December 2026. The 2.842 filings with financial year 2026 come from the current year, which the KVK adds to the dataset alongside the three most recently closed financial years. A balance sheet class is classified by balance sheet total only; the statutory size class also looks at turnover and staff.

The items that occur most often

The filings together use 177 different items from the Dutch Taxonomy (NT). A selection: the items that occur most often and the items that matter most for an analysis.

An item that appears in both the company and the consolidated balance sheet counts twice. As a result a share may come out slightly higher than the number of filings with that item. More about the taxonomy: Dutch Taxonomy and XBRL.

One item, two names

Current liabilities occur under two names. On 57,8% of the filings the item is called LiabilitiesMaturityLessThanOneYear: the part of total liabilities with a maturity of at most one year, as the balance sheet of micro and small entities may show liabilities. On 37,2% it is called LiabilitiesCurrent, the current liabilities line of the more extensive balance sheet. Together 95,0%.

For anyone analysing the dataset themselves: count both names as one item. Anyone who searches only for LiabilitiesCurrent misses the current liabilities of the largest part of the filings and calculates a current ratio over a skewed selection. The same applies to non-current liabilities.

What is not in the dataset

• Name, KVK number, number of employees and the full postcode: the KVK leaves them out (only the first two digits of the postcode remain).
• Sole proprietorships, and every annual account that was not filed in XBRL.
• The legal form. Most entities required to file are BVs, but the dataset makes no distinction.
• Text: the notes, the management report and the other information are not in it, only amounts and a few characteristics.
• The SBI code is missing from 47,1% of the filings; the adoption date is present in 98,5%.

What this means for your own filing

Your filed balance sheet is public and, if you file in XBRL, also part of this dataset without a name. A micro or small BV that files only the mandatory documents shows no turnover and no profit and loss account. Whoever mistakenly files the full annual accounts makes more public than necessary, and a filed document does not disappear because you later file another version.

Therefore check before filing which version you submit: the publication documents for your size class, with the adoption date. How to do that step by step is explained in filing annual accounts with the KVK.

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

• KVK: Business Register Open Dataset Annual Accounts (bulk download, CC BY 4.0)
• Creative Commons Attribution 4.0 International, legal code
• KVK Developer Portal: Open Dataset Annual Accounts API (fields and structure)
• Art. 2:395a DCC (micro), paragraph 8: making public only the balance sheet (wetten.overheid.nl)
• Art. 2:396 DCC (small), paragraph 8
• Art. 2:397 DCC (medium-sized)

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