Financial statements of companies in different European countries (Part 3)

In Bulgaria, access to annual reports is available at the Creditreport Bulgaria Company Information website. It provides free access to information about business entities in Bulgaria, including the company, organisational form, and activity.

However, access to financial statements is restricted to those who pay a fee. It costs between €15 and €50. The difference is in how quickly you want to obtain certain information (1 to 5 working days). After payment of the above-mentioned amounts, the user has access to the report, transaction accounts, balance sheet, income statement, credit rating, and more. There are two packages available: the Basic package for the price of € 100 + VAT, and the Pro package for the price of €300 + VAT. The two packets differ in the scope of the information provided. The website is available in English.

Information about business entities in Bosnia and Herzegovina can be accessed at the bon.ba website. You can buy a one-year subscription for €300 + VAT. The website is in Bosnian.

In Montenegro, information and data about companies, organisational forms, and business activities can be accessed free of charge at the website of the Central Registry of the Commercial Court. SCNM is another website that provides free access to the above information. All joint-stock companies’ management data and annual reports are also provided. Both websites are available in both English and Serbian.

The users of the Central Bank of Montenegro have access to the majority of information about business entities. The website is available in both Serbian and English versions. All information is available for a fee according to their price list.

Users can freely search and gain insight into the company, activity, tax liability, and organisational form of business entities through the Central Register of Companies of Estonia’s web portal. All other information is available for a fee of €1.59. The website is in both English and Estonian.

Firmas is a Latvian web portal that is available in both Latvian and Russian. Also available in Latvian, Russian, and English is the Latvijas Talrunis web portal. They both give their users free access to information about the company, activity, organisational form, and transaction account information. After registering, you can also view the annual reports, which are only available in Latvian.

The Lithuanian Business Register has its own website, where only business entity searches are available for free. All other information is available for a fee, as per their price list. Viewing a business entity’s profile costs € 2.60, viewing the annual report costs 9€, and accessing a separate document from the annual financial report, such as a balance sheet, costs €2.20. The web portal is available in both English and Lithuanian.

The Romanian Ministry of Finance’s web page, is available in Romanian only. Users can view the company, activity, organisational form, balance sheet, and income statement free of charge. However, the information is simplified and records for all years are not available.

In the Republic of Northern Macedonia, the website of the Central Registry of the Republic of Macedonia provides access to information about the company, organisational form, and activities until the blocking of transaction accounts and annual reports for a fee. You also have to register with your email address in order to gain access to the above-mentioned information. Prices range from €129 to €161 to €241, depending on the information package. The website is initially only available in Macedonian. However, the website is also available in English after the purchase of one of the packages.

On the website of the Business Registers Agency, any user can view the company, activity, registration and tax number, legal organisational form, balance sheet, income statement, cash flows, and statement of changes in equity for free. Data for the previous two years is available. The website is available in both English and Serbian. However, when searching for business entities, the website is displayed only in Serbian, namely in Cyrillic.

The Company Check website is available in English. It provides free access to information about the company, its activities, organisational form, current account balance, and balance sheet. For the past 5 years, users have also been able to view the financial data of business entities if they logged in via their Facebook or Google accounts.