This post concerns the approval of the final accounts for 2022, and the tax return we owe to the Belgian state. Full members have the right and duty to approve them; everyone has the right to see the numbers for transparency.
@reef-full, please read carefully and follow the instructions.
In 2022, the ASBL’s revenues derived from full membership fees; annual membership dues (from all members, both associate and full); and from some contributions to the activities. For example, The Reef buys a course, but then Reeflings contribute by paying the association back.
The ASBL’s costs derive from our activities: meetings, courses and trainings, organizing presentations etc. The largest cost items are associated with trainings and with paying our coach (consultancy).
Costs were entirely covered by the annual membership dues and the contribution of the members to the activities. The full membership fees were set aside to pay for feasibility studies, of which, however, we did not do any in 2022.
In sum, we were a healthy little ASBL. Good on us!
We do not have to pay any taxes. The Reef (like any ASBL) is subject to the impôt des personnes morales, but none of our revenues are imposable. Here is a draft of the declaration, which is blank.
However, we do have to attach to our tax declaration the profit and loss table (see above) and the minutes of the GA with which we approve the accounts. @reef-full, I have sent you via SignRequest the minutes of a GA dated today for digital signature. The minutes only say “we approve the accounts”. Please look at the accounts, ask any questions that you might have, then open the email from SignRequest and follow the instructions therein to sign digitally. This needs to be done by the end of September, so I have time to submit the declaration. I would appreciate not having to chase you.
@Sophie_B , you also need to sign the minutes of the previous GA. Please look in your spam folder for “signrequest”.