Trial balance template: completed example and four checks
All ledger accounts with their closing balance, debit and credit in balance: this is what a usable trial balance looks like and how you derive the balance sheet and result from it.
The short answer
A trial balance is the list of all ledger accounts with their closing balance after the last adjusting entry. The total of the debit balances equals that of the credit balances. It is not a document prescribed by law, but it is the source of every set of annual accounts. Below is a completed example with the checks.
Updated 30 October 2026
Key facts
| Columns | Account number, description, debit and credit; optionally an RGS code and last year’s balance |
| Balance | Total debit equals total credit |
| Statutory basis | The record-keeping obligation of art. 2:10(1) DCC; the trial balance itself is not in the law |
| Retention | Seven years, as part of the records (art. 2:10(3) DCC) |
The example: Studio Wad B.V.
Studio Wad B.V. is a made-up design agency with two employees. The list shows the position at 31 December 2025, after depreciation and corporate income tax have been booked. The chart of accounts is the agency’s own; your numbers may differ.
We do not offer the list as a file. Take over the column headings and fill them with the export from your own bookkeeping.
Model: trial balance at 31 December 2025
| Account | Description | Debit (€) | Credit (€) | Type |
|---|---|---|---|---|
| 0100 | Equipment, acquisition value | 24.000 | Balance sheet | |
| 0190 | Equipment, accumulated depreciation | 9.600 | Balance sheet | |
| 0500 | Share capital | 100 | Balance sheet | |
| 0510 | Other reserves | 32.060 | Balance sheet | |
| 1100 | Bank | 38.450 | Balance sheet | |
| 1300 | Accounts receivable | 27.830 | Balance sheet | |
| 1400 | Prepaid expenses | 1.200 | Balance sheet | |
| 1600 | Accounts payable | 8.470 | Balance sheet | |
| 1700 | Payroll taxes payable | 3.150 | Balance sheet | |
| 1750 | Corporate income tax payable | 5.584 | Balance sheet | |
| 1800 | VAT payable | 6.310 | Balance sheet | |
| 1900 | Accrued expenses | 2.400 | Balance sheet | |
| 4000 | Gross wages | 96.000 | Result | |
| 4010 | Social security and pension | 21.300 | Result | |
| 4100 | Accommodation costs | 14.400 | Result | |
| 4200 | Office and software costs | 9.850 | Result | |
| 4300 | Car costs | 7.200 | Result | |
| 4400 | Selling costs | 5.640 | Result | |
| 4500 | General expenses | 6.900 | Result | |
| 4900 | Depreciation expense | 4.800 | Result | |
| 7000 | Subcontracted work | 18.700 | Result | |
| 8000 | Service revenue | 214.600 | Result | |
| 9000 | Interest and bank charges | 420 | Result | |
| 9500 | Corporate income tax | 5.584 | Result | |
| Total | 282.274 | 282.274 |
Column by column
- Account and description: your own chart of accounts. An extra column with the RGS code makes mapping to annual accounts line items easier; see the RGS template.
- Debit and credit: the closing balance, not the sum of all entries. One balance column with plus and minus is also fine, as long as you use the sign consistently.
- Type: balance sheet accounts carry over to the next year, result accounts start at zero again.
- Prior year: include the same list for the preceding financial year, because for each item of the annual accounts the amount of that year belongs with it as far as possible (art. 2:363(5) DCC).
From trial balance to balance sheet and result
| Derivation | Calculation | Outcome (€) |
|---|---|---|
| Result from the result accounts | Revenue 214.600 minus costs 185.210 minus tax 5.584 | 23.806 |
| Result from the balance sheet accounts | Debit 91.480 minus credit 67.674 | 23.806 |
| Assets | Equipment 14.400, receivables 27.830, prepaid 1.200 and bank 38.450 | 81.880 |
| Equity | Capital 100, reserves 32.060 and result 23.806 | 55.966 |
| Liabilities | 8.470 plus 3.150 plus 5.584 plus 6.310 plus 2.400 | 25.914 |
| Equity and liabilities | 55.966 plus 25.914 | 81.880 |
The equipment is shown net on the balance sheet: 24.000 acquisition value minus 9.600 depreciation. That the two result lines are equal follows from the balance of the list.
Four checks before you continue
- Total debit minus total credit is zero. In a spreadsheet that is one cell with two SUM formulas.
- The balance of the balance sheet accounts equals the balance of the result accounts.
- The opening balance of each balance sheet account is last year’s closing balance, and last year’s profit has been booked to the reserves.
- Clearing accounts and suspense items are at zero, the bank equals the statement and the VAT the last return.
For the trial balance the size class does not matter: micro and large supply the same list. The difference arises only in what you derive from it.
Gross trial balance, trial balance and worksheet
A gross trial balance (proefbalans) shows for each account the total of all debit and credit entries. In the trial balance (saldibalans) each account shows only the difference between the two. A worksheet (kolommenbalans) puts both side by side and then distributes the balances over balance sheet and result. For the annual accounts you need the balances.
Mistakes when exporting
- Exporting before the last journal entries. Every entry after that means exporting again and tying in again.
- Choosing a period instead of the position up to and including the balance sheet date; the balance sheet accounts then lack their opening balance.
- Leaving subtotals and heading rows in the list, so that amounts count twice.
- Letting a customer with a credit balance drop out of the receivables total. On the balance sheet that amount belongs with the liabilities.
- Leaving last year’s profit on a result account.
Importing the trial balance into Jaarrekening.io
Jaarrekening.io imports a trial balance in Excel or CSV, recognises the columns and checks the balances. An XAF audit file is also possible. Direct links with bookkeeping packages have not been released yet. Whoever keeps their bookkeeping in Jaarrekening.io transfers the balances directly to the financial year; an export is then not needed. You register via Start for free.
Sources
Frequently asked questions
May I use the trial balance from my bookkeeping package?
Yes, that is the intention. Your package can usually export it to Excel or CSV, or supply an XAF audit file. Do check that all adjusting entries of the year are in it and that the export gives the position up to and including the balance sheet date.
How does a gross trial balance (proefbalans) differ from a trial balance (saldibalans)?
The gross trial balance adds up, per account, all debit entries and all credit entries separately. The trial balance shows per account only the difference. Some packages print both in one overview under the name proef- en saldibalans.
Should corporate income tax already be in the trial balance?
Yes, if you want the final figures. The tax charge is usually the last entry of the year. If it is not in yet, the list shows the result before tax and the debt to the Dutch Tax Administration (Belastingdienst) is wrong.
Which list do I use for the comparative figures?
The trial balance on which last year's adopted annual accounts are based. If entries were made in the old year afterwards, the comparative figures no longer tie in with what was adopted.
My trial balance does not balance. What now?
In a bookkeeping package that should not be possible; the difference then almost always arises when exporting or editing. Check whether an account has been filtered out, a subtotal has been counted or an amount has been imported as text.
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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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