Recently we replaced the board of The Reef ASBL. This thread summarizes the formalities needed for the new board (@mieke, @Hannah, @Odile) to have properly taken over.
There are four obligations.
1. Registry of members
This is an ongoing obligation: ASBLs need to keep a registry of their members (in our case, we interpret this as full members only) all the time, not just when the board changes. Our registry of members lives on NextCloud. To do: nothing until new members join, it is up to date at the time of writing.
2. UBO Registry
See here for an explanation of the UBO Registry. New board members should now find the option to log in to MyMinFin as ASBL board members. The UBO registry needs to be confirmed annually, which is done online on MyMinFin, logging into our UBO registry and clicking on a Confirmation annuelle button. To do: nothing this year, at the time of writing our UBO Registry is up to date with the new board. I also logged the annual confirmation of the UBO registry.
3. Moniteur belge
When we change the board, we need to enter the minutes of the GA that voted the change with the Moniteur Belge. There is a bit of bureaucracy to do here that sits with the new board - do ask for help if you need it. To do: download the forms, sign them, add a printout of the minutes and bring them to the Greffe du Tribunal des Entreprises. Here are the precise instructions, in French.
4. Do a tax return for the ImpĂ´te sur les personnes morales
This is a yearly tax that we need to do a return for, but for which we have no taxable base and owe no payment. The return is done in October. To do: ask me to submit the return.
Point 3 above was an action point that required action (without this the change of Board is not effective). Can you please give us an update on where you are with this?
I have to see if it’s worth going to the BBQ of the burgemeester of Jette or is it better to come to the meeting. I am currently discussing that with Team External. Will let you know.
@mieke and @odile, if possible for you, we could schedule signing the documents during the meeting of the 25th. Mieke, I saw that you are back from holidays by then? Odile, don’t know if that would be possible for you since you might be teaching then? I would like to have it submitted before July.
Change of plans. Not going to the mayor of Jette’s BBQ. There might be another more interesting possibility to meet the mayor later on. Trying to organise that with my buddy Chantal. So, I will be coming on the 15th. And if needs to, I can drop the documents at the Greffe du Tribunal des Entreprises.
@alberto Can you please transfer 162,99 EUR on the bank account of the Moniteur Belge: BE48 6792 0055 0227 (CODE BIC/SWIFT : PCHQBEBB). The communication of the transfer should mention the company number of The Reef ASBL 0739771488. Check here for further reference: Bijlage van de Rechtspersonen
When you have done the payment, can you send me a proof of payment? I need to submit it as well.
On it. And by the way, we need a process whereby the board oversees payments. Most payments are included in the budgets we adopt, so I consider these pre-authorized. For example, now we received Mark’s bill for Q1 and Q2: Log in to your FreeAgent account; and the request for reimbursement for Els’s NVC training: Log in to your FreeAgent account.
The budget for team coordination (Mark is here) for these two quarters is of 400 EUR, we have spent (including the new bill) 159. That for team conflict management (NVC courses are here) is 200, and we have only spent these 100. So I consider these expenses pre-authorized, and just pay them. You can see team budgets here: Log in to your FreeAgent account
The 162.99 I propose to allocate to the coordination budget – we are still within limits. I also don’t think this is an unforeseen expense, we knew that renewing the board would come at some time and monetary costs.
The board of the ASBL has been changed to Mieke, Odile and myself. Only to do still left is the tax return. @alberto, do you need any specific information from us for the tax return?
Actually, I was wrong on this. The process on tax return goes like this:
Do a GA of the ASBL to approve the 2024 accounts.
Sign the minutes of the GA.
Enter the tax return, adding the signed minutes.
Do a GA
As the board, this is on you to convene. We can and should do it as part of a plenary – it should only take 10 minutes or so. The profit-and-loss and balance sheet are in ASBL => Filed accounts => 2025. In the minutes (single item on the agenda), you can just write “the GA approves the accounts for 2024”, and attach the two files to the minutes in a single PDF file for good measure.
Sign the minutes
I will do this with SignRequest.
Do the actual tax return.
Surprise: I can no longer do that myself. As I am now off the board, BizTax will not let me represent The Reef ASBL. Anyway, it’s super easy, just go here: Biztax | SPF Finances and fill everything imposable as zero. If you want we can do it together online. The signed minutes need to be attached to the return.
@Lee, if still enough room, I want to add this to the agenda of the Plenary Meeting of 15 October. Topic: GA of The Reef ASBL: Approving the annual accounts of The Reef ASBL; Time: 10 minutes; Objective: decision; Preparation: Login – Nextcloud
If the meeting of the 15th would be cancelled, I would prefer to have a short online meeting only for approving the accounts, so the signature process can start. @mieke and @Odile maybe you can take a look at the documents, and especially Odile at the template of minutes I have created for this GA, since they need to be in French.
Thanks!
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