Dutch annual accounts templates: 14 completed models
Each model is shown completed on the page, with the statutory provision per line. You rebuild it in your own spreadsheet or word processor.
The short answer
An annual accounts template is a model of one component, filled with example figures that tie together. There are fourteen here, from the balance sheet and the profit and loss account to the fixed asset schedule and the shareholders' resolution. The models are on the page itself; there is no file to download. Which ones you need depends on your size class.
Updated 30 October 2026
Which model do you need?
Start with what you need to produce right now. If you are preparing annual accounts for the first time, first read the continuous example and then pick the components that need extra explanation.
| Your situation | Read first |
|---|---|
| You are preparing the annual accounts of a small BV | Annual accounts |
| You are preparing the figures from the bookkeeping | Trial balance and RGS chart of accounts |
| The BV has just been incorporated or arises from a sole proprietorship | Opening balance sheet |
| There are business assets on the balance sheet | Fixed asset schedule |
| The general meeting adopts the annual accounts | Shareholders' resolution to adopt |
| You want to know what becomes public | Publication documents |
| Your entity is medium-sized or large | Management report and cash flow statement |
The annual accounts themselves
Five models for the documents that together form the annual accounts.
- Annual accounts: balance sheet, profit and loss account and notes of a small BV in one continuous example.
- Balance sheet: model B line by line, with what a small and a micro entity may combine.
- Profit and loss account: model E and model F side by side, filled with the same figures.
- Notes: the structure with example text per component and the maturities of the liabilities.
- Accounting policies: model text per balance sheet item, with the figures the text goes with.
Schedules accompanying the figures
Three schedules that show how an item changed during the financial year.
- Fixed asset schedule: the asset register per asset and the movement schedule that ties to it.
- Statement of changes in equity: the movement per equity item, with the statutory reserve separate.
- Cash flow statement: the indirect method with the reconciliation to the balance sheet, and the layout that applies from financial year 2027.
Preparation from the bookkeeping
Three models for the work that precedes preparation.
- Trial balance: a completed example and four checks before you continue with it.
- RGS chart of accounts: a mapping table from ledger accounts to reference codes.
- Opening balance sheet: incorporation in cash and the contribution of an existing business.
After preparation
Three models for what happens to the prepared annual accounts.
- Management report: the components with model text and key figures, for whoever has to prepare the report.
- Shareholders' resolution to adopt: a model with example text for adoption, appropriation of result and discharge.
- Publication documents: what you file with the KVK per size class.
What differs per size class?
The size class determines how many of these models you use. A micro-entity prepares an abridged balance sheet and an abridged profit and loss account and has no notes; a few disclosures appear below the balance sheet (art. 2:395a DCC). A small entity may prepare the balance sheet and profit and loss account in abridged form and does prepare notes (art. 2:396 DCC). Medium-sized and large entities additionally prepare a management report (art. 2:391 DCC) and have the annual accounts audited (art. 2:393 DCC).
If you are unsure about your class, first calculate it with the size criteria. Each model on these pages says per class what falls away or is added.
Why are the models on the page and not in a file?
A loose file does not show why a line is there. On the page you see for each line the provision from Book 2 DCC or the Besluit modellen jaarrekening (decree on annual accounts models), and for each example which cells are inputs, which contain a formula and which checks must come to zero. That way you rebuild the model yourself and understand what you enter.
Jaarrekening.io builds the same schedules from an imported audit file (XAF) or a trial balance in Excel or CSV. The app does not file anything with the KVK or the Dutch Tax Administration (Belastingdienst). You create an account yourself.
Sources
Frequently asked questions
Does the law prescribe a fixed model for the annual accounts?
For the balance sheet and profit and loss account of a BV or NV it does: the Besluit modellen jaarrekening (Dutch decree on annual accounts models) fixes the layout. For a micro-entity that decree does not apply; there the layout follows from art. 2:395a DCC. For the notes and the management report there is no model, only a list of what must be included.
Can I copy the models into Excel?
Yes. Each page describes the set-up of the worksheet: which cells you fill in, which get a formula and which checks must come to zero. The example figures help you see whether your own formulas are right.
Are the companies and figures in the examples real?
No. Each model uses a fictitious company with its own figures. The amounts tie together within the page, so you can recalculate the example.
Which model do I use for a sole proprietorship or vof?
The models on these pages follow Title 9 Book 2 DCC and are written for legal entities such as the BV. For a sole proprietorship or vof there is no statutory model; you prepare a balance sheet and a profit and loss account for your own records and the tax return. The pages per legal form explain what belongs in them.
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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.
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