{"id":4600,"date":"2024-04-19T16:09:20","date_gmt":"2024-04-19T15:09:20","guid":{"rendered":"https:\/\/pkfbofidi.com\/heeft-inflatie-ook-een-impact-op-de-grootte-van-jouw-vennootschap\/"},"modified":"2025-02-04T10:54:34","modified_gmt":"2025-02-04T09:54:34","slug":"does-inflation-have-an-impact-on-the-size-of-your-company-too","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/en\/does-inflation-have-an-impact-on-the-size-of-your-company-too\/","title":{"rendered":"Does inflation have an impact on the size of your company too?"},"content":{"rendered":"<p>Europe recently took an initiative to prevent both micro-enterprises and small companies from inadvertently falling under the same strict requirements that apply to large companies, as a result of high inflation. Consider, for example, the obligation to appoint a statutory auditor. For tax purposes as well, the size of the company often determines which tax benefits a company is or is not eligible for. Adjusting the size criteria in line with inflation ensures that a company does not lose these tax benefits if its effective economic activity has not increased. The new size criteria have also been included in the companies and Associations Code since 1 April.<\/p>\n<h2>Impact of inflation on the monetary criteria balance sheet total and turnover?<\/h2>\n<h3>Micro companies<\/h3>\n<p>\u201cMicro companies\u201d are defined as small companies with legal personality which are not subsidiaries or parent companies and which, on the balance sheet date of the most recently closed financial year, do not exceed more than one of the following criteria:<\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td>Old<\/td>\n<td>New<\/td>\n<\/tr>\n<tr>\n<td>Turnover<\/td>\n<td>EUR 700,000<\/td>\n<td>EUR 900,000<\/td>\n<\/tr>\n<tr>\n<td>Balance sheet total<\/td>\n<td>EUR 350,000<\/td>\n<td>EUR 450,000<\/td>\n<\/tr>\n<tr>\n<td>Personnel<\/td>\n<td>10<\/td>\n<td>10<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Small companies<\/h3>\n<p>Small companies are companies with legal personality which, on the balance sheet date of the most recently closed financial year, do not exceed more than one of the following criteria:<\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td>Old<\/td>\n<td>New<\/td>\n<\/tr>\n<tr>\n<td>Turnover<\/td>\n<td>EUR 9,000,000<\/td>\n<td>11,250,000 EUR<\/td>\n<\/tr>\n<tr>\n<td>Balance sheet total<\/td>\n<td>EUR 4,500,000<\/td>\n<td>6,000,000 EUR<\/td>\n<\/tr>\n<tr>\n<td>Personnel<\/td>\n<td>50<\/td>\n<td>50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Groups of limited size<\/h3>\n<p>A company together with its subsidiaries, or companies that make up a consortium together, are deemed to constitute a group of limited size if these companies collectively, on a consolidated basis, do not exceed more than one of the following criteria:<\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td>Old<\/td>\n<td>New<\/td>\n<\/tr>\n<tr>\n<td>Turnover<\/td>\n<td>EUR 34,000,000<\/td>\n<td>EUR 42,500,000<\/td>\n<\/tr>\n<tr>\n<td>Balance sheet total<\/td>\n<td>EUR 17,000,000<\/td>\n<td>EUR 21,250,000<\/td>\n<\/tr>\n<tr>\n<td>Personnel<\/td>\n<td>250<\/td>\n<td>250<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>When will the new criteria apply to my company?<\/h2>\n<p>The amendments to the CAC will apply to financial years commencing after 31 December 2023 and took effect on 1 April 2024.<\/p>\n<p>In contrast to previous amendments to the size criteria, this time round the legislators have not provided a transitional arrangement whereby the consistency principle is suspended once. This principle ensures that exceeding the size criteria only has consequences when it occurs for two consecutive financial years. The lack of suspension means that the legislative amendment will have consequences as of the second year at the earliest, i.e. for financial years starting as of 1 January 2026.<br \/>\nIt is therefore regrettable, in our opinion, that legislators have failed to provide this type of transitional arrangement again. As a result, the purpose of the amendments, namely prevention of both micro-enterprises and small enterprises inadvertently falling under the stricter requirements that apply to large enterprises due to high inflation, will indeed be achieved with great and unnecessary delay.<\/p>\n<h2>Our PKF BOFIDI experts will be pleased to give you further advice<\/h2>\n<p>Do you have questions about the impact of inflation on the size of your company? Then please do not hesitate to <a href=\"https:\/\/pkfbofidi.com\/en\/contact\/\">contact us<\/a>. We are ready to help you.<\/p>\n<p>This article was written by Bram Rombouts.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Inflation can have a significant impact on the size of your company. This article explains how rising prices and economic changes can affect your business structure and offers insights on how to deal with them. <\/p>\n","protected":false},"author":1,"featured_media":2659,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[92],"tags":[105,145,160],"class_list":["post-4600","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-accountancy-en","tag-inflatie-en","tag-pkf-bofidi-accountancy-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Does inflation have an impact on the size of your company too? | PKF BOFIDI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pkfbofidi.com\/en\/does-inflation-have-an-impact-on-the-size-of-your-company-too\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Does inflation have an impact on the size of your company too?\" \/>\n<meta property=\"og:description\" content=\"Inflation can have a significant impact on the size of your company. 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