Balanslezen voor niet-economen is a textbook for everyone who wants to learn more about the financials of a company but lacks profound accounting knowledge. When is a company financially healthy, and how can you determine that from its annual report? The annual report is especially useful for answering this question and consists of the balance sheet, the income statement, and the result appropriation.

The reader is expected to understand the distinction between profit and loss and the closing cash balance (which is generated by the opening balance, earnings, and expenses of that year). This textbook is developed for a specific audience: non-financial specialists. The aim is to teach the basics of accounting, allowing the reader to gain an overview of the annual report. Rather than providing an in-depth analysis, this textbook aims to present the broader picture.

Financial specialists who would like a more detailed outline regarding the preparation of an annual report are referred to Handboek Boekhouden: Dubbel Boekhouden (E. De Lembre, P. Everaert, J. Verhoeye, Intersentia). For a more detailed overview of all balance sheet accounts, along with their underlying reasons, you are referred to Handboek Boekhouden: Vennootschapsboekhouden (E. De Lembre, P. Everaert, J. Verhoeye, Intersentia).

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