Dutch annual accounts by sector: 26 guides
The law is the same for every industry; the difficult items are not. Choose your sector and see what matters in the annual accounts.
The short answer
Legal form and size class determine which annual accounts Dutch law requires; the business activity determines where the difficult figures are. Trade requires a stock count, projects require an estimate of progress, services revolve around hours and subscriptions around cut-off. Each sector guide below works out the items of that industry with an example.
Updated 30 October 2026
How do you choose the right sector guide?
Start with the activity that causes most of the revenue or the largest risk on your balance sheet. A company can sell products and provide services at the same time: an installer has materials in stock, carries out projects and invoices maintenance in advance. In that case read both the guide for installation companies and the one for construction companies. Placing your entity in a size class remains a separate step.
An example does not replace your contract or your records. Use it to ask the right questions of your own figures and to see which supporting documents are still missing.
Trade and consumer sales
In sales to consumers, stock, returns, till balances and payment providers determine a large part of the result. Check who owns the goods around the balance sheet date and whether an item can still be sold for its carrying amount. A payment received for a gift voucher or an order not yet delivered is not revenue.
- Annual accounts retail: stock count and write-down of slow-moving items.
- Annual accounts web shop / e-commerce: returns after the balance sheet date, balances with payment providers and stock in transit.
- Annual accounts wholesale: stock valuation, purchase bonuses and the credit risk on receivables.
- Annual accounts hospitality: till and card payments, stock and the equipment of the kitchen and premises.
- Annual accounts car dealership: stock of used cars, the margin scheme and warranty obligations.
- Annual accounts hair salon: daily takings, gift vouchers and the salon fit-out.
Projects, production and outdoor work
For projects and manufacturing companies, the key is the match between actual progress, cost price and invoicing. Equipment, work in progress and additional work not yet settled each need their own support. In agriculture and landscaping, season, counting and losses are added.
- Annual accounts construction company: projects in progress under RJ 221, loss-making works and the g-rekening (blocked account).
- Annual accounts installation company: projects alongside maintenance contracts, materials stock and chain liability.
- Annual accounts manufacturing company: production cost, work in progress and finished goods.
- Annual accounts landscaping company: installation as a project, maintenance as a continuing service and seasonal influence.
- Annual accounts agricultural business: biological assets versus agricultural stocks, and subsidies still to be received.
- Annual accounts transport company: finance or operating lease and depreciation of the vehicle fleet.
Business and digital services
For services, the difficulty lies in hours, contract terms and the moment the customer receives the performance. Software development can result in an intangible asset, while an annual subscription is precisely an amount received in advance. Professional practices additionally have their own professional rules.
- Annual accounts IT and software company: capitalising development costs with a statutory reserve, and subscriptions invoiced in advance.
- Annual accounts consultancy: hours still to be invoiced and revenue per assignment.
- Annual accounts advertising or marketing agency: recharged media costs and assignments in progress.
- Annual accounts freelance service provider (zzp): sole proprietorship or BV, and what that means for annual figures and filing.
- Annual accounts estate agency: the moment at which commission becomes revenue.
- Annual accounts law firm: client funds off the balance sheet and work in progress.
- Annual accounts temp agency: payroll taxes, the g-rekening (blocked account) and user-company liability.
- Annual accounts cleaning company: staff costs, continuing contracts and work still to be invoiced.
Real estate, holdings, healthcare and continuing contracts
Real estate requires a chosen valuation policy and a supported appraisal. Healthcare providers and charities additionally have their own accountability rules. For holdings it is about participating interests and the figures of the group; for a gym, about subscription fees received in advance.
- Annual accounts real estate company: investment property at cost or current value, with revaluation reserve.
- Annual accounts holding company: participating interests, group figures for the size class and consolidation.
- Annual accounts healthcare organisation: the annual accountability via DigiMV alongside the annual accounts, and the WNT.
- Annual accounts physiotherapy practice: claims to health insurers and the annual accountability for primary care.
- Annual accounts charitable foundation: RJ 650 or RJk C2, earmarked reserves and funds.
- Annual accounts gym or fitness club: subscription fees received in advance and equipment leases.
What stays the same for every sector?
For a BV, NV, cooperative or mutual insurance association, the annual accounts follow from Title 9 Book 2 DCC. For a foundation or association, that route only applies in the cases of art. 2:360(3) DCC. A sole proprietorship or vof does have a bookkeeping obligation and tax obligations, but as a rule does not file annual accounts. So look first at the legal form and then at the industry.
The size class follows from balance sheet total, net turnover and the average number of employees at two consecutive balance sheet dates. It determines how much you make public and whether an audit is mandatory. The amounts are in the guide to size criteria. A sector example says nothing about your own class; for that you need your own figures.
For the closing, a fixed order works: make a trial balance, reconcile bank and open items, count or value the main items of your sector, check the year-end cut-off and record estimates. The year-end closing checklist and the explanation of valuation policies help with these general steps.
Sources
Frequently asked questions
Does every industry have its own legal rules for the annual accounts?
No. Most BVs follow the same framework of Title 9 Book 2 DCC. The sector mainly determines which items and estimates are important. Healthcare providers and fundraising organisations additionally have their own accountability rules.
Can I use several sector guides for one company?
Yes. A web shop with its own production uses the guides for web shops and for manufacturing companies. For each revenue stream and each balance sheet item, choose the explanation that fits the contract and the product.
Why is a payment received sometimes shown as a liability on the balance sheet?
Because the company still has to deliver the promised performance after the balance sheet date. An annual subscription or an advance payment for a project is then received in advance in whole or in part, even though the money is in the bank.
Does the example in a sector guide say anything about my size class?
No. An example clarifies one entry or valuation. The size class follows from your own balance sheet total, net turnover and number of employees at two consecutive balance sheet dates.
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