A micro company has less than 10 employees and an annual turnover or balance sheet total not exceeding EUR 2 million. A small company has less than 50 employees and an annual turnover or balance sheet total not exceeding EUR 10 million.
The data in the last approved financial statements are used to examine the number of employees of the company and the information on the balance sheet and turnover. For business groups, the review is always carried out based on figures for the whole group.