Annoying news: it turns out ASBLs need to file accounts for each year, even though any profit is still not taxed (see, in Dutch).
From what I understand, filing happens by mailing some stuff to the Greffe du Tribunal des Entreprises in Brussels.
Of course we already have accounting data. The question is if we can just print what comes out of Freeagent and send it to them, or if we must use some specific form.
Here’s what I did for now:
Downloaded a form that might be overkill for us (see, in French).
Exported our profit & loss and balance sheet for 2024 (see).
Written to the Greffe to ask what we should do (from the official email account).
I have received a reply from the Greffe. They do not explicitly authorize us to use what comes out of our accounting system, but neither do they insist on their own form. They did say that the filed accounts should be in the same language as our statutes, which means in French.
So, here is what I propose.
As our board, call a GA (online, for simplicity) for the ASBL with a single agenda item, approving the accounts 2024. We do the meeting, and create minutes in French recording the approval.
Print this file contains the closed accounts for the ASBL, translated into French.
Deposit the accounts, together with a copy of the minutes where we approve them, at the Greffe (they can also be mailed).
Thank you Alberto, I will put it on my to do list for August.
Side question: I haven’t been able to submit the documents for the change of the ASBL board (also still on my to do). For the ease of things, I have filled in the documents in Dutch (as I thought would be possible in this magnificent multilingual country), but maybe that was a mistake as our statutes are in French? Do you know?
For the GA: shall we organise it just after the GA of the société simple? I reckon this should only take 10 minutes, so I figure it will bring ease if we can combine both.