Changes in Annual Reporting for the 2025 Financial Statements

The Dutch Accounting Standards Board (DASB) annually issues a new edition of the Dutch Accounting Standards. The annual edition for 2025 contains the Accounting Standards applicable to the 2025 financial statements. This edition mainly includes clarifications. Substantive changes are limited, partly because the focus is primarily on sustainability reporting. 

Key Clarifications 

The main clarifications in annual reporting for the 2025 financial statements relate to: 

• The assessment of whether vitality plans constitute a benefit with or without accrual of rights. This distinction determines how the expenses under the vitality plan are recognised. 
• The method of accounting for early retirement schemes and how to deal with the introduction or extension of such schemes. 
• The classification (presentation) of debts where, as at the balance sheet date, the loan conditions are met, but it is expected that a breach of loan conditions will occur after the balance sheet date. 

Factsheet 

We have compiled a handy factsheet for you with all relevant changes and clarifications. These are explained in an accessible way with practical examples. The factsheet not only provides insight into the changes for the 2025 financial statements but also briefly looks ahead to clarifications in the regulations for 2026. This outlook can be valuable when preparing the current financial statements. 

Note: The factsheet does not cover regulatory changes for specific industries. 

Want More Information? 

If you have any further questions or need assistance, please do not hesitate to contact us. We are happy to help. 

Download the publication here