Size class calculator
Instantly calculate whether you are micro, small, medium-sized or large, including the two-out-of-three criterion over two financial years.
Instantly calculate whether you are micro, small, medium-sized or large, including the two-out-of-three criterion over two financial years.
Legal framework: art. 2:395a-398 DCC
Size class calculator
Outcome
Enter the figures: the result appears immediately.
Thresholds under art. 2:395a to 2:398 DCC. An entity falls in a class if it meets at least two of the three criteria; the class only changes after two consecutive balance sheet dates (art. 2:395a(1), 2:396(1) and 2:397(1) DCC).
Explanation
Your size class determines almost everything: which parts the annual accounts must contain, whether a management report is needed, whether the audit requirement applies and how much you make public. The class follows from three criteria, balance sheet total, net turnover and average number of employees, where you only switch class if you meet at least two of the three criteria of that other class in two consecutive financial years.
How to use the tool
- Enter the balance sheet total, net turnover and average number of employees for the current financial year.
- Do the same for the previous financial year: the two-year criterion needs both years.
- The calculator shows the class per year and the outcome after applying the continuity criterion.
Frequently asked questions
Is the size class calculator free to use?
Yes, the calculation tool works directly in your browser and requires no account. The amounts you enter are not sent or stored.
Enter the balance sheet total, net turnover and average number of employees for the current financial year?
Your size class determines almost everything: which parts the annual accounts must contain, whether a management report is needed, whether the audit requirement applies and how much you make public. The class follows from three criteria, balance sheet total, net turnover and average number of employees, where you only switch class if you meet at least two of the three criteria of that other class in two consecutive financial years.
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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