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The yearly financial statements are a legal requirement for a non-profit association, as for any other enterprise.
- Within six months after the closing of the financial year, the financial statements need to be approved by the General assembly
- They need to be registered at the Kamer van Koophandel
- They are used as attachment to the Yearly tax declaration and the successierechten
The financial statements consist of:
See for an overview of financial statements of Wikimedia Belgium at: