Jaaropstelling

Jaaropstelling is a Dutch term that literally means annual statement. It is used to refer to an annual compilation of financial data for a year, and the exact meaning can vary by context. In everyday language it may denote the annual accounts of an organisation or, in some contexts, a yearly payroll summary. In formal Dutch accounting, the official term for the annual financial statements of a company is usually jaarrekening. The word jaaropstelling can appear in older documents or be used in certain sectors, but today most organisations refer to jaarrekening when describing statutory filings, which typically include the balance sheet, the income statement, and notes to the accounts, often accompanied by a management report and, if required, an auditor’s report.

For payroll-related information, employees are typically given a year-end document that shows gross income, withholdings, and social security contributions. That payroll-related statement is commonly called jaaropgave or jaaropgaaf, not jaaropstelling.

In practice, the term can also be used for internal management reporting, such as budgets versus actuals, or a simple summary of the year’s financial results prepared for management or external stakeholders. The exact requirements and terminology vary by jurisdiction, entity type, and regulatory framework, but the core purpose is the same: to provide a concise summary of financial performance and position for the past year.