Annual accounts
The balance sheet and profit and loss account every Luxembourg company files with the Trade and Companies Register each year.
Annual accounts are approved by the general meeting within six months of the financial year end, then filed within one month of that approval — at most seven months after the year end. For a calendar financial year the deadline is 31 July, so a company's most recent published year normally lags the current one by a year.
The accounts are prepared on the eCDF platform and passed to the register in structured form. It is that structured form which STATEC's Centrale des Bilans publishes, and which this site works from.
Not every registered entity has its accounts published. General partnerships, common limited partnerships, sole traders and economic interest groupings are exempt on the conditions the law lays down. An absence of accounts is therefore not in itself a failure.
Failing to file remains one of the clearest signals a public register gives. It does not necessarily mean trouble, but a trading company that has filed nothing for years is worth one more question before you work with it.
Where this figure comes from
Read from the quarterly files published by the Centrale des Bilans (STATEC).