Micro and small entities do not have to make a profit and loss account public. Check the business class of your Dutch BV and see what KVK publishes — and what stays private.
Enter assets, net turnover and average employees. The result is the first business class for which two of the three limits are met.
Your result will appear here, with public and private documents side by side.
This checker is indicative and is not legal advice. The formal business class also depends on two consecutive balance-sheet dates (with a separate rule for a first or second financial year), group aggregation, any general-meeting decision not to apply the exemptions and public-interest-entity status.
Privacy is most pronounced for micro and small entities: no profit and loss account becomes public. Medium-sized entities publish more; large entities publish everything without a size-class abbreviation.
Current, raised amounts for financial years from 2024 — Stb. 2024, 52.
Assets ≤ €450,000 · Net turnover ≤ €900,000 · Average employees < 10
BW 2:395a lid 8Assets ≤ €7,500,000 · Net turnover ≤ €15,000,000 · Average employees < 50
BW 2:396 lid 8Assets ≤ €25,000,000 · Net turnover ≤ €50,000,000 · Average employees < 250
BW 2:397 leden 3–8Residual category
BW 2:394This overview covers the public financial content by business class. Consolidated accounts can still be required; the conditions differ by business class.
Doc2iXBRL can produce a separate deposit copy (publicatiestukken) from a reviewed conversion — currently for micro and small entities with a DOCX source document (medium-sized entities and PDF sources are coming). You first confirm the legal conditions are met. Retained statements keep their reviewed detail.
See how to review and validate annual accounts before exporting a traceable KVK report package.