Accounting

Altman's Z-Score is the academic benchmark for predicting business failure. Discover the Z'' version adapted for unlisted Belgian SMEs — its formula, thresholds and a fully worked example based on annual accounts filed with the NBB.

The Belgian chart of accounts (PCMN/MAR) remains in 2026 the backbone of every Belgian company's bookkeeping. This article walks through the 7 classes, the « micro / small » size thresholds applicable to financial years closed in 2026, classic coding pitfalls, and how a modern invoicing module can generate PCMN-compliant entries without manual input.

The Conan-Holder score is the French-speaking equivalent of Altman's Z-Score, specifically calibrated on French and Belgian SMEs. Discover its formula, its five ratios, its interpretation bands and a worked example to assess the probability of failure of a Belgian company over three years.

Every Belgian company files its accounts with the NBB Central Balance Sheet Office, but not in the same format. Understanding the difference between full schema, abridged schema and micro schema is essential to analyse a balance sheet, compute ratios and read the figures of a Belgian SME correctly.

An accountant manages 50 to 300 client files. Manually analysing annual accounts, computing ratios, spotting red flags and preparing a report for each yearly meeting takes hundreds of hours a year. Here is how to automate 80% of that work while raising service quality.

EBITDA, EBIT and operating result are often conflated. In Belgian accounting, only 'operating result' (rubric 9901) is an official line item — EBIT and EBITDA must be rebuilt. Here is how to compute them correctly from annual accounts filed at the NBB.

A dormant company can be used for VAT fraud, money laundering, or simply to issue invoices that will never be paid. Here are 9 cross signals — BCE + annual accounts — to detect one before it becomes your problem.

How much credit exposure can you safely grant a B2B customer? Discover the four methods used by credit insurers and finance departments of Belgian SMEs: equity cap, turnover cap, asset cap and financial scoring — with worked examples.

Solvency, liquidity, profitability, productivity, financing structure: here are the 12 essential financial ratios to assess a Belgian SME, with formulas, sectoral thresholds and the NBB rubric to use. The complete dashboard for the credit manager, accountant and director.

The VAT franchise scheme lets Belgian small businesses under €25,000 turnover invoice without VAT and skip periodic returns. Discover the conditions, pros, cons and the 2026 novelty: the cross-border EU extension.

Advance tax payments allow Belgian companies and the self-employed to avoid a surcharge applied by SPF Finances on the tax due at year-end. Four quarterly deadlines, degressive bonifications and an exemption for small companies in their first years: here is how to optimise your payments in 2026.

In Belgium, employees and the self-employed can deduct professional expenses either via the statutory flat-rate (a percentage of gross income, capped) or via actual expenses (justified costs). This 2026 guide covers both methods, key other deductions such as pension savings, service vouchers and the tax-free allowance, and the traps to avoid.

Reporting suspicious transactions to the CTIF/CFI is the most sensitive obligation of the Belgian AML framework. Here is how to recognise a suspicious transaction, how to draft a useful report without breaching confidentiality rules, and what becomes of the information once submitted.

The overall money-laundering risk assessment is the requirement most scrutinised by Belgian supervisors. Here is a 5-step methodology usable by accountants, notaries, lawyers and real-estate agents to produce a document that holds up under inspection.

Why 80 % of bank-invoice matching can run without human input, how to import CODA, CAMT.053 or a Belgian bank export, and where humans must stay in the loop to keep the audit trail clean.

NBB financial analysis is now exportable as a full PDF with ratios, SVG charts and company-size badge (article 1:24 CSA).

The Company Belgium API now offers multi-year financial analysis of Belgian companies, extracted directly from annual accounts filed with the National Bank of Belgium's Central Balance Sheet Office.

Everything on AML data retention in Belgium: 10-year legal duration (Article 60), start of countdown, admissible format (timestamped PDF/A), GDPR articulation, controlled deletion and litigation impact.

What must a complete KYC file in Belgium contain to pass an SPF Economie inspection? Exhaustive list of mandatory documents per client type, accepted formats, retention period, timestamped electronic archiving and common mistakes to avoid.

Article 35 of the Belgian Act of 18 September 2017 requires ongoing monitoring. Full methodology to detect suspicious operations: red flags by typology, alert thresholds, scenarios to model, internal escalation and link with CTIF reporting.

Simplified or full accounting? Filing annual accounts, deadlines, penalties: guide to accounting obligations based on your Belgian company size.