Balance sheet template: format B, filled in line by line
The Dutch balance sheet with assets and equity and liabilities side by side, as the Annual Accounts Formats Decree gives it, with figures of a fictitious printing company and the abridged variants for small and micro.
The short answer
The balance sheet of a Dutch BV or NV follows format A (vertical layout) or format B (assets left, equity and liabilities right) of the Annual Accounts Formats Decree (Besluit modellen jaarrekening). A small legal entity may use the abridged formats C or D; a micro legal entity generally makes do with five main items. Below is format B filled in, with the statutory article for each line item.
Updated 30 October 2026
Key facts
| Format A | Vertical layout: assets minus current liabilities, below that non-current liabilities, provisions and equity |
| Format B | Assets and equity and liabilities side by side, each with its own total |
The example: Drukkerij Van Essen B.V.
Drukkerij Van Essen B.V. does not exist; the figures were made up to fill every main group of format B. The numbers before the line items are those of the format; you may omit them (art. 4(2) of the Decree).
There is no Excel file here. The two tables are the model: copy the lines and replace the amounts with your own balances.
Format B: the assets
| Assets | 31-12-2025 (€) | 31-12-2024 (€) | Article in Book 2 DCC |
|---|---|---|---|
| A. Fixed assets | 774.000 | 817.000 | 2:364(1) and (2) |
| I.3 Concessions, permits and intellectual property | 24.000 | 32.000 | 2:365(1)(c) |
| II.1 Business buildings and land | 410.000 | 425.000 | 2:366(1)(a) |
| II.2 Machinery and installations | 268.000 | 296.000 | 2:366(1)(b) |
| II.3 Other fixed operating assets | 57.000 | 49.000 | 2:366(1)(c) |
| III.6 Other receivables (deposit) | 15.000 | 15.000 | 2:367(f) |
| B. Current assets | 606.000 | 526.000 | 2:364(3) |
| I.1 Raw materials and consumables | 86.000 | 79.000 | 2:369(a) |
| I.2 Work in progress | 31.000 | 27.000 | 2:369(b) |
| II.1 Trade receivables | 302.000 | 281.000 | 2:370(1)(a) |
| II.4 Other receivables | 18.000 | 22.000 | 2:370(1)(e) |
| II.6 Prepayments and accrued income | 26.000 | 19.000 | 2:364(3) |
| IV. Cash and cash equivalents | 143.000 | 98.000 | 2:372(1) |
| Total assets | 1.380.000 | 1.343.000 |
Format B: equity and liabilities
| Equity and liabilities | 31-12-2025 (€) | 31-12-2024 (€) | Article in Book 2 DCC |
|---|---|---|---|
| A. Equity | 617.000 | 546.000 | 2:373(1) |
| I. Paid-up and called-up capital | 18.000 | 18.000 | a |
| II. Share premium | 42.000 | 42.000 | b |
| V. Other reserves | 486.000 | 431.000 | f |
| VI. Undistributed profit | 71.000 | 55.000 | g |
| B. Provisions | 53.000 | 47.000 | 2:374(1) |
| 2. For taxes | 23.000 | 21.000 | 2:374(4)(a) |
| 3. Other | 30.000 | 26.000 | 2:374(3) |
| C. Non-current liabilities | 340.000 | 380.000 | 2:375(1) and (2) |
| 3. Amounts owed to credit institutions | 340.000 | 380.000 | b |
| D. Current liabilities | 370.000 | 370.000 | 2:375(1) |
| 3. Amounts owed to credit institutions: repayment in 2026 | 40.000 | 40.000 | b |
| 5. Amounts owed to suppliers and trade credit | 164.000 | 171.000 | d |
| 9. Taxes and social security contributions | 58.000 | 54.000 | h |
| 11. Other liabilities | 37.000 | 39.000 | j |
| 12. Accruals and deferred income | 71.000 | 66.000 | 2:364(4) |
| Total equity and liabilities | 1.380.000 | 1.343.000 |
Line items without an amount are omitted, unless an amount was shown for the prior year (art. 4(3) of the Decree). That is why the securities are missing here.
Where each amount comes from
The fixed assets come from the depreciation schedule, receivables and payables from the open-items lists and the bank from the statement of the last day. Equity is the opening balance plus the result: 546.000 plus 71.000 is 617.000. The bank debt fell from 420.000 by 40.000 of repayment to 380.000, of which 340.000 long-term and 40.000 short-term.
The same balance sheet per size class
How far you break it down depends on the class; check it with the size class calculator. This is what Van Essen’s figures look like at each level.
| Full (format B) | Small (format D) | Micro (art. 2:395a(4) DCC) | |
|---|---|---|---|
| Fixed assets | Five lines | Intangible 24.000; tangible 735.000; financial 15.000 | 774.000 |
| Current assets | Six lines | Inventories 117.000; receivables and prepayments and accrued income 346.000; cash and cash equivalents 143.000 | 606.000 |
| Equity | Four lines | The same four lines | 617.000 in one item |
| Provisions | Two lines | 53.000 | 53.000 |
| Liabilities | Six lines | Non-current 340.000; current with accruals and deferred income 370.000 | 710.000, of which 370.000 up to one year and 340.000 longer |
| Balance sheet total | 1.380.000 | 1.380.000 | 1.380.000 |
A micro legal entity that does not include accruals and deferrals under other operating expenses states that below the balance sheet (art. 2:395a(3) DCC).
Rebuilding the balance sheet in a spreadsheet
- Input: only the trial balance, with a column per account for the balance sheet item.
- Formulas: each balance sheet line adds up the accounts with that item; totals add up lines, never loose numbers.
- Check 1: total assets minus total equity and liabilities is zero, in both years.
- Check 2: the undistributed profit equals the result after tax from the profit and loss account.
Mistakes made specifically on the balance sheet
- Netting an overdraft at one bank against a credit balance at another. Items that must be shown separately may not be netted (art. 2:363(2) DCC).
- Booking a decline in the value of an asset as a provision. That is not allowed: you write it down on the asset itself (art. 2:374(2) DCC).
- In the full format, leaving the current account with the shareholder under trade receivables; loans and advances to shareholders are shown separately there (art. 2:370(1)(e) DCC).
How the balance sheet comes about in Jaarrekening.io
In Jaarrekening.io you import an XAF audit file or a trial balance (Excel or CSV). If RGS codes come with it, the allocation to balance sheet items follows from them; otherwise you review a proposal. The balance sheet appears in the form of your size class. You create an account yourself.
Sources
Frequently asked questions
Do I prepare the balance sheet before or after appropriation of result?
Both are allowed. Art. 2:362(2) DCC only requires that you state above the balance sheet whether the appropriation has been processed. If it has not, the result after tax is the last item of equity (art. 11 Annual Accounts Formats Decree).
Where do I put a debt to the director-major shareholder?
Under liabilities: what is payable within a year under current liabilities, the rest under non-current liabilities. A receivable from the shareholder is shown in the full format under other receivables, stated separately.
May a small BV use the full format B anyway?
Yes. The abridged formats C and D are an option, not an obligation. You can use the full layout internally and keep the abridged form for the version that goes to the KVK.
Is the balance sheet total the same as the value of the assets for the size class?
Not always. For the size class you test the value of the assets on the basis of acquisition and production cost. With valuation at current value that may differ from the balance sheet total presented. Turnover and employees count too.
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.
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