RJ 655: the annual accounts of healthcare providers and youth care providers

The short answer

RJ 655 applies to healthcare providers under the Regulation on public annual reporting under the WMG and, from financial year 2026, to youth care providers and certified institutions under the Regulation on public annual reporting under the Youth Act. Sections 2 to 6 of Title 9 apply by analogy, with their own models and a calendar year. Small providers follow RJk C3, micro providers RJk M2.

Updated 30 October 2026

Key facts

Which regulation applies

The Regulation on public annual reporting under the WMG applies to healthcare providers that deliver care under the Long-term Care Act (Wlz) or the Health Insurance Act (Zvw), or care with a VWS subsidy. It does not apply to anyone who only provides care without collective funding, anyone who only does supporting work far from care, and a billing company (RJ 655.101). Youth care providers and certified institutions that provide only youth care have followed their own Regulation on public annual reporting under the Youth Act since financial year 2026.

If a legal entity provides both care or youth care and publicly funded education, the largest component over two consecutive years decides which regulation applies; for academic hospitals it is always the healthcare regulation. For education, see RJ 660.

The Regulation declares sections 2 to 6 of Title 9 applicable by analogy, with a short list of exceptions, such as the operating account of art. 2:361(2) DCC, the rule on what becomes apparent between preparation and adoption and annual accounts in a foreign currency or language (art. 2:362(6) and (7) DCC) (art. 2(2) WMG Regulation; RJ 655.104). Medium-sized and large providers follow models E and F from appendix 1 of the regulation for the balance sheet and profit and loss account (RJ 655.301); small ones models C and D, micro providers A and B.

Accounting treatment: DBCs, the macro management instrument and the Wlz

• DBCs and DBC care products. You treat work in progress as one agreement per health insurer per contract year. That also applies to the loss test: not each DBC separately, but the total per insurer per year (RJ 655.201). Presentation and advances from insurers follow RJ 221.
• Macro management instrument. If the minister can recover an overrun of the macro framework with a levy, then until it is fixed that levy is a provision or an obligation not recognised in the balance sheet under RJ 252. A definitively fixed levy is a current liability. The notes state the basis of the levy and whether it has already been fixed (RJ 655.202 and 655.403).
• Financing deficit and surplus. The difference between the Wlz budget for acceptable costs and what the institution received in advances and claims is shown on the balance sheet per year and per Wlz administrator: deficits as a receivable, surpluses as a liability. Offsetting between administrators or years is not allowed (RJ 655.305). The notes show the composition and movement per year, with the stage of determination (RJ 655.401).
• Reserve for acceptable costs. A Wlz institution presents this reserve as a designated fund, because it may only be used for care. A provider of medical specialist care shows it as a general or other reserve (RJ 655.311 and 655.312).

Presentation and notes

• A cash flow statement is always required, also for a medium-sized provider (RJ 655.508).
• A statement of movements per item of equity, with designated funds and reserves as in RJ 640 (RJ 655.306 to 655.311).
• The average number of employees, broken down by the structure of the business; segmentation of the profit and loss account is recommended, and a medium-sized provider is exempt from it (RJ 655.405 and 655.406).
• The fees of self-employed medical specialists separately (RJ 655.404).
• For derivatives: the policy, and per derivative type, term, nominal value and carrying amount (RJ 655.409).
• The WNT statement where the Standards for Remuneration of Senior Officials Act (WNT) applies; whoever includes it may omit the remuneration disclosures of art. 2:383(1) and 2:383c DCC (RJ 655.407).
• The appropriation of result in a separate statement below the profit and loss account (RJ 655.408).

Consolidation follows the regulation: whoever heads a group prepares a consolidated set in addition to its own annual accounts. If the group is small, or the figures are already in consolidated annual accounts made public via DigiMV, consolidation may be omitted (RJ 655.503 and 655.504).

Case: Zorggroep Lindehof

Zorggroep Lindehof (fictitious) is a foundation with two nursing homes under the Wlz and a geriatric outpatient clinic that bills DBC care products. It has € 38 million turnover, € 31 million in assets and 420 employees: large. At the end of 2026 the following applies.

Lindehof submits the 2026 annual reporting before 1 June 2027 via DigiMV, with cash flow statement, management report, report of the supervisory board and auditor's report. Because senior officials work there under the WNT, the WNT statement is included too.

By size class

The regulations use the same amounts as Title 9, with two of the three criteria on two consecutive balance sheet dates; group companies count (RJ 655.501). See the size criteria for the amounts.

Financial years 2025, 2026 and 2027 side by side

• Financial year 2025: RJ 655 (amended 2024) and RJk C3 for small healthcare providers. A separate RJk chapter for micro healthcare providers did not yet exist in the edition for 2025.
• Financial year 2026: the new Regulation on public annual reporting under the Youth Act applies to youth care providers and certified institutions. RJ 655, RJk C3 and chapter M2 for micro providers have been adapted accordingly (RJ-Uiting 2026-2, final on 20 May 2026).
• Financial year 2027: no new change; the 2026 chapters apply.

What Jaarrekening.io does and does not do in healthcare

If you indicate when creating the entity that it provides care or youth care, Jaarrekening.io tells you that the annual reporting follows its own regime and the app does not prepare those annual accounts; that also applies to a healthcare BV (private limited company). You can create a foundation or association in healthcare for the bookkeeping. The practical side of DigiMV and the WNT is in healthcare annual accounts.

Sources

• Regulation on public annual reporting under the WMG (wetten.overheid.nl, in force from 1 January 2025)
• RJ-Uiting 2026-2: adaptations for the Regulation on public annual reporting under the Youth Act (rjnet.nl)
• Dutch Accounting Standards Board: overview of RJ-Uitingen
• Art. 2:397 DCC: medium-sized legal entities

Read more