eCDF Balance Sheet & Profit or Loss
(Excel Template)
February 18, 2026
This article provides:
Latest excel template (2026) for ECDF Balance Sheet and Profit or Loss statements
A clear, practical guide to deciding whether a company must file an abridged or full ECDF
The templates are intended to help accounting and financial reporting teams structure ECDF data correctly in Excel before converting to Word/PDF format.
Latest excel template (2026) for eCDF Balance Sheet and Profit or Loss
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Full or Abridged eCDF?
1. Small Companies — Abridged Balance Sheet & Profit & Loss Account
A company is considered small if it does not exceed at least two out of the following three criteria on its balance sheet date for two consecutive financial years:
Balance sheet total: ≤ €4.4 million
Net turnover: ≤ €8.8 million
Average number of full-time employees: ≤ 50
Small companies are allowed to file:
Abridged Balance Sheet, and
Abridged Profit & Loss Account
But they are also free to choose the full versions if they prefer or if it is more appropriate.
2. Medium-Sized Companies — Abridged Profit & Loss Only
A company is medium-sized if it does not exceed at least two out of these three criteria for two consecutive years:
Balance sheet total: ≤ €17.5 million
Net turnover: ≤ €35 million
Average number of full-time employees: ≤ 250
Medium-sized companies may file:
Abridged Profit & Loss Account
But must file a complete (full) Balance Sheet
They may opt for a full Profit & Loss Account as well.
3. Large Companies — Must File Full Accounts
A company that does not qualify as small or medium-sized (i.e., it exceeds at least two of the size thresholds) is a large company. Large companies — and companies making a public offering — **must file:
Full Balance Sheet
Full Profit & Loss Account**
They cannot use abridged forms.
Key Practical Notes
The size tests are applied for two consecutive financial years to determine eligibility.
A company can elect to file full statements even if it qualifies to use abridged versions.
These criteria are set by national law (Articles 35 and 47 of the amended Law of 19 December 2002) and reflected in the eCDF forms and rules.
Disclaimer of Liability: This publication is intended to provide general information to our clients. It does not constitute accounting, tax, investment, or legal advice; nor is it intended to convey a thorough treatment of the subject matter.