Large companies and large associations and foundations are also required to file an annual report along with their annual accounts: 

• Large companies must file their annual report at the same time as their annual accounts, in the same language and on the same support.
• Small companies do not have to prepare or file an annual report.
• Large associations and foundations: since the entry into force of the Code of Companies and Associations (CCA), the management bodies of large associations and foundations must also file an annual report along with the annual accounts. This obligation is set out in Articles 3:47 §7, second paragraph, 3:48 (non-profits and international non-profits), 3:51 §7, second paragraph, and 3:52 (foundations) CCA.