Publication documents template: what you file per size class
The abridged balance sheet of a micro BV and the abridged balance sheet with notes of a small BV, filled in with the same figures, so you see what does and does not become public.
The short answer
Publication documents are the documents you file with the KVK (Dutch Chamber of Commerce). They are shorter than the annual accounts the board prepares: a micro legal entity files only an abridged balance sheet, a small legal entity an abridged balance sheet with notes. Below, both are shown as a completed model, with the differences for medium-sized and large.
Updated 30 October 2026
Key facts
| Deadline | Within eight days after adoption (art. 2:394(1) DCC) |
| Final date | Twelve months after the end of the financial year (art. 2:394(3) DCC) |
| Not yet adopted | Two months after the preparation period, the board files the prepared annual accounts, with that statement (art. 2:394(2) DCC) |
| Always state | The date of adoption |
The example: Zeilmakerij De Kreek B.V.
Zeilmakerij De Kreek B.V. is a fictitious workshop with four employees and € 183.700 in assets: a micro legal entity. To show the difference, the same balance sheet follows below in the form a small legal entity files.
The models are shown as tables on the page; we do not supply a file.
Micro model: the abridged balance sheet
| Balance sheet | 31-12-2025 (€) | 31-12-2024 (€) |
|---|---|---|
| Fixed assets | 62.400 | 58.100 |
| Current assets | 121.300 | 104.700 |
| Total assets | 183.700 | 162.800 |
| Equity | 96.250 | 81.900 |
| Provisions | 4.000 | 4.000 |
| Liabilities | 83.450 | 76.900 |
| of which with a term up to one year | 51.450 | 40.900 |
| of which with a term longer than one year | 32.000 | 36.000 |
| Total equity and liabilities | 183.700 | 162.800 |
These are the items of art. 2:395a(4) DCC. Below the balance sheet, De Kreek states that no accruals and deferrals are included under other operating expenses, if that is the case (paragraph 3); an NV adds details on own shares. Nothing else goes with it: no profit and loss account and no notes (paragraphs 6 and 8).
Small model: abridged balance sheet with notes
| Balance sheet before appropriation of result | 31-12-2025 (€) |
|---|---|
| Fixed assets | 62.400 |
| Tangible fixed assets | 58.400 |
| Financial fixed assets | 4.000 |
| Current assets | 121.300 |
| Inventories | 37.800 |
| Receivables and prepayments and accrued income | 49.200 |
| Cash and cash equivalents | 34.300 |
| Total assets | 183.700 |
| Equity | 96.250 |
| Paid-up and called-up capital | 1.000 |
| Other reserves | 80.900 |
| Undistributed profit | 14.350 |
| Provisions | 4.000 |
| Non-current liabilities | 32.000 |
| Current liabilities and accruals and deferred income | 51.450 |
| Total equity and liabilities | 183.700 |
This balance sheet comes with the notes of a small legal entity: the accounting policies, the part of the liabilities that runs longer than one and longer than five years, the security provided, the off-balance-sheet commitments and the average number of employees. The profit and loss account stays internal, and the events after the balance sheet date may be omitted from the public version (art. 2:396(8) DCC).
From prepared annual accounts to publication document
- Determine the size class on two consecutive balance sheet dates.
- In your spreadsheet, create a Publication sheet that only refers to the Balance sheet sheet. Do not retype amounts.
- Add up the lines to the level of your class and omit what need not be public.
- Check 1: total assets of the publication document minus total assets of the adopted balance sheet is zero.
- Check 2: the same for equity. In the example: 1.000 plus 80.900 plus 14.350 is 96.250.
- Check 3: liabilities up to one year plus liabilities longer than one year is the total of the liabilities: 51.450 plus 32.000 is 83.450.
- State the date of adoption and submit following the filing step-by-step guide.
What becomes public per size class
| Class | Public | Stays internal |
|---|---|---|
| Micro | No more than the abridged balance sheet (art. 2:395a(8) DCC) | Profit and loss account and everything else |
| Small | The abridged balance sheet and the notes | Profit and loss account; events after the balance sheet date |
| Medium-sized | Balance sheet and notes with less breakdown, profit and loss account from the gross operating result, management report and other information (art. 2:397(3) and (5) DCC) | Some other information (art. 2:397(7) DCC) |
| Large | The full annual accounts, the management report and the other information (art. 2:394(1) and (4) DCC) | Nothing |
Mistakes with publication documents
- Filing the prepared annual accounts with the profit and loss account when the class does not require it. The law has filed documents kept for seven years (art. 2:394(6) DCC).
- Rearranging or rounding amounts, so that the publication balance sheet no longer adds up to the adopted balance sheet.
- For a micro BV, omitting the split of liabilities by term.
- Forgetting the date of adoption.
- Waiting to file because the shareholders have not yet decided, until past the final date.
Publication documents in Jaarrekening.io
From the annual accounts, built from your XAF audit file or trial balance, Jaarrekening.io derives a publication version limited to what your size class must make public, and tracks the deadlines. The software sends nothing to the KVK. For every size class it can create an XBRL file as a validation candidate for financial years 2023–2026; have it checked externally before use. The XBRL file of a large legal entity is submitted by the accountant with SBR software. You can register via Start for free.
Sources
Frequently asked questions
Does a micro BV have to file the profit and loss account?
No. The filing obligation of art. 2:394 DCC applies to a micro legal entity only for the abridged balance sheet (art. 2:395a(8) DCC). You do prepare the profit and loss account for the general meeting.
May a small BV voluntarily file the full annual accounts?
It may: the exemptions are a right, not an obligation. Do bear in mind that turnover, margin and staff costs then become available to anyone.
What do I file if the annual accounts have not yet been adopted?
If they have not been adopted two months after the end of the preparation period, the board makes the prepared annual accounts public without delay and states on them that they have not yet been adopted (art. 2:394(2) DCC).
Do the publication documents have to be signed?
The original copy of the annual accounts is signed. On other copies the names of the signatories suffice; if a signature is missing on the original, you state the reason (art. 15 Annual Accounts Formats Decree).
Does the class change immediately if I exceed a limit for one year?
No. The law looks at two consecutive balance sheet dates. Only when you meet the criteria of another class twice in a row does what you file change. For a new legal entity the first balance sheet date counts (art. 2:398(1) DCC).
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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