A non-profit association (association sans but lucratif - ASBL) is an association that:

• does not engage in industrial or commercial enterprises; or
• does not not seek material gain for its members.

There are 3 types of ASBLs:

small association: any association that during 2 consecutive financial years does not exceed at least 2 of the following 3 thresholds on the closing date of their financial year:

• number of staff in full-time equivalent (équivalent temps plein - ETP): less than 3;
• total income: EUR 50,000;
• total assets: EUR 100,000;

medium-sized association: any association that:

• is not classified as a small association; and
• during 2 consecutive financial years does not exceed at least 2 of the following 3 thresholds on the closing date of their financial year:
  • number of staff in full-time equivalent (ETP): more than 15;
  • total income: EUR 1,000,000;
  • total assets: EUR 3,000,000;

Large association: any association that during 2 consecutive financial years exceeds at least 2 of the following 3 thresholds on the closing date of their financial year:

• number of staff in full-time equivalent (ETP): more than 15;
• total income: EUR 1,000,000;
• total assets: EUR 3,000,000.