Belgium uses a standardized chart of accounts primarily defined by the . While there are specific charts for credit institutions, insurance companies, and non-profit organizations (ASBL/VZW), the standard chart applies to most commercial companies. 1. The Standard Chart (Full Schema) The Belgian chart is organized into 9 main classes (digits 1-9). It is a multi-column system that distinguishes between French (PCN - Plan Comptable Normalisé) and Dutch (WAV - Wetboek van vennootschappen en verenigingen) terminology.
Here is the essential information regarding the (Belgian Accounting Chart). plan comptable belgique