Guides: the annual accounts step by step
Ten step-by-step plans for the 2025 Dutch annual accounts: from year-end closing and trial balance to adoption, publication documents and filing with the KVK, with statutory articles and examples.
What do you find in these guides?
Making annual accounts is a fixed series of steps: closing the bookkeeping, checking the trial balance, preparing the annual accounts, having them adopted, making the publication documents and filing them with the KVK. These guides describe each step for financial year 2025, with the statutory articles, the pitfalls, a worked example and the deadlines.
The fixed route from bookkeeping to filing
- Year-end closing checklist: Making the 2025 bookkeeping balance.
- Exporting and checking the trial balance: Exporting the trial balance and doing five checks.
- Making BV annual accounts yourself: Preparing the balance sheet, profit and loss account and notes.
- Adopting the annual accounts: Having the annual accounts adopted and deciding on the result.
- Preparing publication documents: Making the filing version for your size class.
- Filing annual accounts with the KVK: Filing via the Zelf Deponeren portal or via SBR.
All guides
Making BV annual accounts yourself
The whole route for a micro or small BV, from closed bookkeeping to filing.
10 steps
Filing annual accounts with the KVK
Choose the route, sign in, fill in or deliver, validate and check the registration.
8 steps
Year-end closing checklist
Go through every balance sheet item and tax reconciliation before you export the trial balance.
10 steps
Exporting and checking the trial balance
Make the right export and do five checks before you use the figures.
8 steps
Adopting the annual accounts
The three routes to adoption, with appropriation of result, discharge and distribution test.
8 steps
Annual accounts filed late
Determine the backlog, oldest year first, and file the prepared version if adoption fails.
8 steps
Making annual accounts for a holding company
Operating company first, value the participating interest, assess the size class at group level and consolidation.
9 steps
First annual accounts of a new BV
First financial year, opening balance sheet, incorporation costs and the size class at the first balance sheet date.
8 steps
Annual accounts of a foundation and ANBI
Determine the regime, prepare the balance sheet and statement of income and expenditure, adopt and publish the ANBI details.
8 steps
Preparing publication documents
Determine per size class what must be public, what may be left out and what always belongs with it.
8 steps
Which guide fits your situation?
| Your situation | Start with |
|---|---|
| My BV was incorporated in 2025 | First annual accounts of a new BV |
| I have a holding company with one or more operating companies | Making annual accounts for a holding company |
| I am treasurer of a foundation with ANBI status | Annual accounts of a foundation and ANBI |
| The deadline has passed or a year is missing at the KVK | Annual accounts filed late |
| I am the director-major shareholder (DGA) and sole shareholder | Adopting the annual accounts |
| My trial balance does not balance | Exporting and checking the trial balance |
The most important dates for financial year 2025
| Date | What | Basis |
|---|---|---|
| 31 May 2026 | Preparation deadline for BV and NV without extension | art. 2:210(1) DCC |
| 1 June 2026 | Corporate income tax return 2025, unless deferred | Belastingdienst (Dutch Tax Administration) |
| 8 June 2026 | Latest filing if all shareholders are directors, without extension | art. 2:210(5) and 2:394(1) DCC |
| 30 June 2026 | Balance sheet and statement of income and expenditure of a foundation | art. 2:10(2) DCC |
| before 1 July 2026 | Publication of ANBI details for 2025 | Belastingdienst |
| 31 October 2026 | Preparation deadline for BV after maximum extension | art. 2:210(1) DCC |
| 31 December 2026 | Absolute latest filing date | art. 2:394(3) DCC |
For a non-calendar financial year, calculate the dates with the filing deadline calculator; test the size class with the size class calculator.
How these guides were made
The guides were checked on 5 October 2026 against the sources: Book 2 of the Dutch Civil Code as in force from 1 July 2026 on wetten.overheid.nl, the filing pages and the Zelf Deponeren guide of the KVK, the taxonomy information of SBR and the Belastingdienst pages on corporate income tax, VAT corrections, customary salary and ANBIs. Where Jaarrekening.io supports a step, this is stated in one sentence at that step, with what the software does and does not do. The software sends nothing to the KVK or the Belastingdienst; you file and submit yourself, or via your accountant.
Frequently asked questions
Can I make my annual accounts myself?
Yes, if your entity is micro or small; then no audit requirement applies. Start with the year-end closing checklist and then follow the guide on making BV annual accounts yourself.
In what order do I use these guides?
Year-end closing, trial balance, preparation, adoption, publication documents and filing. The guides on the first annual accounts, the holding company, the foundation and late filing are supplements for those situations.
Which deadline applies to the 2025 annual accounts?
If the financial year equals the calendar year, the annual accounts must be filed no later than 31 December 2026, and within eight days after adoption (art. 2:394 DCC). For a BV they must be prepared no later than 31 May 2026, unless the general meeting extends the period.
Does Jaarrekening.io file the annual accounts for me?
No. Jaarrekening.io prepares the annual accounts and the publication version and creates an XBRL file for every size class as a validation candidate. You file it yourself via the KVK or via your accountant or an SBR intermediary.
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Preparing the annual accounts with Jaarrekening.io
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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