Accountants specialising in Belgian non-profits
The practices that look after associations without a profit motive.
A Belgian ASBL may look like a company with the profit taken out, but it has accounting rules of its own, and they cannot be deduced from those of an SRL. Since the Code of Companies and Associations took effect in 2019, an association falls under the same code as companies and may carry on commercial activity without limit, on one condition: it distributes no patrimonial advantage to its members. That shift changed how the administration reads a non-profit, without changing the accounting work it requires.
Three regimes, by size
The law sorts associations into three categories (micro, small and large) on headcount, income and balance sheet total. A micro association keeps simplified accounts: a book of receipts and payments and a statement of assets, nothing more. Once it crosses the thresholds it moves to double-entry bookkeeping, with a chart of accounts specific to the sector and full annual accounts. Moving from one regime to the other is the moment many associations discover they should have prepared a year earlier.
Where the accounts are filed
The place of filing also follows size, and it is a distinction association board members rarely know. A micro and a small association file with the registry of the enterprise court, alongside the association's file. A large one files with the National Bank, like a company. Either way lateness costs money, and the calendar leaves no slack: the accounts must be approved by the general meeting within six months of the year-end, then filed within thirty days of that approval.
VAT, the difficulty that comes up most
This is where an accountant who knows the sector really shows. An association may be outside the scope, exempt under article 44, or a mixed taxable person, and the third is the commonest as soon as a non-profit sells anything alongside its exempt activity: a bar, a booklet, a paid course, the hire of a room. A partial right to deduct then opens, calculated on a general ratio or on actual use, and it has to be revised every year. Choosing the wrong regime at the outset can be repaired, but the correction reaches back over several years.
Subsidies, volunteers, and what gets audited
A subsidy is not ordinary income: depending on whether it funds an investment or day-to-day running, whether it is acquired or conditional, it is recorded differently and justified to the granting authority on a basis that is not always the financial year. Volunteer expense payments follow a flat-rate regime of their own, with a daily and an annual ceiling above which reimbursement becomes remuneration, with the social security and tax consequences that follow. On both, an audit turns less on the amount than on whether the supporting documents hold together.
A contact who changes
One peculiarity no rule covers: in an association the person following the accounts is often a volunteer treasurer, elected for a term and replaced at the end of it. The firm therefore addresses not a management professional but a committed board member, whose accounting skill varies and whose term ends. That is why, in this sector, being able to pass on a method counts as much as keeping the books, and why several practices in this list offer training alongside accounting.
4Seigneuries.be is an accounting practice based in Moustier-sur-Sambre, in the municipality of Jemeppe-sur-Sambre. Registered with the ITAA, it brings together a chartered accountant and an in-house chartered accountant and tax adviser. The office keeps the books of individuals, non-profits and companies, as well as analytical cost accounting by project or purpose. It offers day-to-day management support, dashboards, interim statements, company formation help and VAT formalities.
4-You Consult is an accounting practice based in Torhout, in West Flanders, run by Wim Verplancke. The office supports its clients on accounting, tax and business-economic matters. It puts forward a personal approach as the main asset for the businesses it works with. The firm is listed in the professional register under the former IAB numbering.
Accofiska is an accountancy and bookkeeping practice headquartered on Ninoofsesteenweg in Lennik, Flemish Brabant. The firm has three offices, in Lennik, Aalst and Ternat, and reports twenty-three staff. It covers accounting, audit, tax and business advice, for companies and sole traders alike. Every client is given at least one named contact. ITAA number 50.024.314.
ABC Verhelst is an accounting practice with offices in Antwerp, Ypres and Dadizele. It describes itself as an all-round office covering bookkeeping, accountancy, tax and advice. Its offering falls into four strands: accounting, tax, advice for small companies and administration. It serves self-employed people, independent professions and company directors, and provides a tax calendar and a page of useful links.
ABM Accountants is an accounting practice based in Zonhoven, in the province of Limburg, registered with the ITAA. The office is organised around three service lines: accounting, tax advice and legal advice. It supports businesses from start-up to transfer and brings together several partner chartered accountants and tax advisers. Clients have permanent access to their documents through a secure portal. The businesses it follows include real estate, lifting equipment, safety services, brewing and printing.
Accounts & Services is an accounting and tax practice based in Andenne, in the province of Namur. The office handles day-to-day bookkeeping, balance sheets, account reviews and VAT accounts. It takes on personal income tax returns, tax advice, support during audits and company formation (private limited company, non-profit, public limited company). It supports self-employed people, SMEs, non-profits and liberal professions in healthcare, across Wallonia.
ACOFI is an accounting practice based in Neuville-en-Condroz (Neupré), in the province of Liège, with a second office in Stavelot. Founded by Olivier Tournemenne, a certified chartered accountant and tax adviser and ITAA member, it reports more than 1,400 active engagements. The office covers the organisation and management of accounts, direct and indirect taxation, company formation and strategic management. It works digitally through integrated portals including Odoo and Billtobox.
ECOVIS ACTA Consult is an accounting and tax practice based in Brussels, with offices in Leuven and Hasselt. The firm belongs to the international Ecovis network and joined the Belgian Vandelanotte group in 2024. It covers accounting and reporting, tax advice, legal services, administrative outsourcing, and automation and digitalisation. It supports local and international businesses, associations and SMEs, in Dutch and English.
AG Compta Fisc is an accounting and tax practice based in Bois-d'Haine, in the municipality of Manage. It is run by Adam Guilmot, a certified chartered accountant and tax adviser registered with the ITAA. The office handles bookkeeping and annual accounts under the Belgian standard chart of accounts, VAT, and the taxation of individuals, companies, non-profits and non-residents. It supports start-ups with incorporation and the statutory financial plan, and works with Peppol electronic invoicing.
Ascend Accountant is an accounting and human resources office on Avenue Georges Leclercq in Ganshoren, near Brussels West station. The firm is accredited with the ITAA under number 52.362.014. It handles bookkeeping, VAT, personal and corporate income tax, and full payroll management. It also offers company domiciliation and office space. It states that it works in hospitality, retail, construction, medical practice, IT and transport.
Basic Compta is an accounting and tax practice headquartered on Rue de Boëlhe in Geer, in the province of Liège. Active since 2006, it also has offices in Liège, Brussels and Waremme. The firm supports self-employed professionals, small companies, company directors and non-profit associations. It highlights real-time bookkeeping, tax optimisation and management advice. ITAA number 50.124.243.
Fisconsult is an accounting practice on Rue Hamoir in La Louvière, Hainaut. Founded in 1991, it works for commercial companies, non-profit associations and private individuals. The team brings together an accountant, a tax specialist, a social legislation specialist and a financial consultant. The office handles bookkeeping and bookkeeping supervision, VAT and tax returns, balance sheets and cost accounting. It also supports company formation, transfer and restructuring, as well as judicial reorganisation.
D Tax Consult is an accounting and tax practice on Rue de la Sympathie in Anderlecht, registered with the ITAA under number 52.392.023. The firm works with the self-employed, companies and non-profits, operates remotely, and publishes its site in French and Turkish.
Digitax Solutions is an accounting practice on Avenue Herrmann-Debroux in Auderghem, registered with the ITAA under number 52.344.028. The firm publishes its site in French and Dutch, provides a MyDigitax client portal, and lists support during audits among its services.
dnf is an accounting and tax practice on Generaal Lemanstraat in Antwerp. The firm brings together several partners and specialised entities, including one for pension funds. It is a member of the ITAA and publishes the institute's code of conduct along with its complaints procedure. The site is published in Dutch and English, matching an international client base.
DB Accounting is an accounting and tax practice on Rue Jean Burgers in Enghien, Hainaut. Led by David Bultreys, a certified tax accountant, it operates several offices across Wallonia and also works remotely by video call. It supports self-employed professionals, small companies, independent professions and non-profit associations. The firm states it is ready for Peppol electronic invoicing and guides clients through the transition. ITAA number 52.356.859.
SRL Edouard HENRY is an accounting firm specialising in accounting and tax management. It is a member of the Institute of Accountants and Tax Advisers (ITAA) and ...
Key-Ops is an accounting and tax practice on Clos des Duges in Charleroi. It is accredited by the institute of accountants and tax advisers and led by Laurence Darquennes, a commercial engineer. Its distinguishing feature is her background: nearly twenty years at the Belgian tax administration in various middle-management posts, covering personal income tax, corporate income tax and withholding taxes. The office advises companies, traders, self-employed people, independent professions and public bodies.
Comptagest is the accounting practice of Abdelouahed Kroucht on Boulevard Paepsem in Anderlecht, registered with the ITAA under number 50.263.477. The firm organises document submission online and publishes an open resource centre: a deadline calendar, template letters and calculation tools.
CFAT, the associated accountants and tax advisers of the Tournai area, is an accounting office on Boulevard des Nerviens in Tournai. The firm reports twenty years of experience and eight staff. Its distinguishing feature is its fee policy: its software records every service performed so the invoice can be itemised and the amount justified. The office is open Monday to Friday from 8am to 6.30pm.
Fiscoleys is an accounting office on Leemput in Lint, in the province of Antwerp, with a second office in Westmeerbeek. It keeps the full books of companies, prepares annual accounts to the National Bank format, and also handles flat-rate sole traders and independent professions. It covers VAT, tax, start-up assistance and company formation. It is a member of the ITAA under number 10.793.470.
Lieutenant Guillaume is an accounting practice on Avenue Herrmann-Debroux in Auderghem, in the Brussels region. Founded in 2015, it reports some twenty staff and works entirely digitally. The office handles bookkeeping, tax returns and annual accounts, and positions itself as an outsourced finance director for small and mid-sized companies. It publishes its fees as subscriptions and packages. It is registered with the ITAA under number 50.587.722.
Orcad Fiduciaire is an accounting and tax practice with two locations, on Route de Lennik in Anderlecht and Rue de Jolimont in La Hestre. The office sets up the accounting system, keeps the books or supervises data entry, and trains the client's staff where needed. It prepares the annual accounts and files them with the National Bank, produces provisional statements and reporting to a parent company. ITAA number 50.654.915.