ASBL/VZW accounting - How to
Contents
Motivation
On this page, I would like to describe in a clear way how manage the accounting process for a small ASBL/VZW. I didn't find any resource on line which answers all my problems in one place so I'll try to create it myself here in the hope that it will be useful.
If you find any mistake, please correct it and inform us! Thanks :)
Useful documents
Please update it if you find the same kind of documents in another language.
Association pour le Volontariat ASBL - Vade Mecum
Le nouveau régime comptable des petites associations
Het nieuw boekhoudkundig stelsel van de kleine verenigingen
Brochure sur les ASBL par le Service public fédéral Justice
Brochure over de VZW uitgegeven door de Federale overheidsdienst Justitie
What we need to do
Neutrinet is still a small ASBL/VZW (less than 5 workers, less than 312 500€ of revenue and less than 1 249 500€ of assets). This means that we are only entitled to follow the simplified rules.
There are several steps:
- Register all the expenses and revenues in cash as well as the bank account movements.
- At the end of the fiscal year (usually end of December), write down the annual account as well as a budget for the following year.
- Not more than six month after the end of the fiscal year (usually end of June), present them to the general meeting for approbation.
- Submit the annual account to the "greffe du tribunal de commerce/griffie van de Rechtbank van Koophandel".
- Fill up the tax form on Biztax
Accounting
Connect to NOALYSS (former phpcompta) at https://compta.neutrinet.be/ (Get access).
Pick the Neutrinet folder.
How to add a membership fee?
Go to Comptabilité, Vente/Recette, Vente.
Complete the Date, the Client and the Libellé fields. If the membre/client is new, you have to create it first. The Libellé should be "Cotisation membre $FIRST_NAME $SECOND_NAME".
Under Code, type the beginning of "cotisation membre". Press on Actualiser, then Enregistrer. If it was a cash transaction, don't forget to add the proof with "Ajoutez une pièce justificative". If everything looks fine, you can then click on Enregistrement.
How to add an expense?
Go to Comptabilité, Achat, Achat.
Complete the Date, the Fournisseur and the Libellé fields. If the supplier is new, you have to create it first. The Libellé should be something meaningful.
How to add a "Poste comptable"?
Go to Paramètres, then Plan Comptable. Try not to make a mess out of it :)
How to add a membre/client
Go to the Gestion section, then Client. Créer une nouvelle fiche. Catégorie : Client, then "choix". Fill as much as you can, the Poste Comptable is 400A.
How to add a supplier
Go to Paramètres, Plan Comptable. Add a Poste Comptable with the number 44000xx. The Poste Comptable Parent is 440 and the type is Passif.
I don't know why the suppliers are in the Plan Comptable while the members have Fiches, but there were already Fournisseurs 1, 2 and 3 in the Plan Comptable.
Annual Account
The balance sheet
Budget
General meeting approbation
I guess that this is the easiest part. We need a General Meeting and everyone should agree. Everything should be written for the record as well.
Tribunal de commerce/Rechtbank van Koophandel
We don't need any form to submit the Annual Account. There is no maximum period either, since Neutrinet is still a small ASBL/VZW. Still, it is better to do so. If we don't do it for three successive years, the association can be shut down. They are other things as well, but you should check in the Usefull documents section.
The documents should be printed twice (I think). I don't know which layout this document is supposed to have.
We need:
- Le numéro d’entreprise, la dénomination, la forme juridique, l’adresse précise du siège social
- La signature : date de remise, nom et signature d’un administrateur
Then we need to go to the actual Tribunal de commerce/Rechtbank van Koophandel.
There are two different addresses and I don't know wich one is the good one. Check the Organisation/Organisatie section. There is a different address for the registre des personnes morales/register van de rechtspersonen than for the other stuff.
Tax form
Neutrinet is subject to the "impôt des personnes morales"/"rechtspersonenbelasting". It might change in the future if we start selling Internet access or VPN services. We need to discuss this.
To do
