ACF AUDIT BELGIUM

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      "effective_date_qualifier": "absolute",
      "statutaire_vs_werkelijke": "statutaire",
      "linguistic_region_changed": false,
      "court_jurisdiction_changed": false,
      "effective_date_is_approximate": false
    }
  ],
  "notary": {
    "name": "St\u00E9phan MOREAUX",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Bastogne",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2019-07-08",
    "filing_date": "2019-06-20",
    "act_kind_objet": "Objet de l\u0027acte:"
  },
  "decision": {
    "body": "raad_van_bestuur",
    "date": "2019-06-20",
    "unanimous": true
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "ACF AUDIT BELGIUM",
    "legal_form": "SA"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "St\u00E9phan MOREAUX",
    "org_rep_person_name": null,
    "person_role_at_subject": "Administrateur-d\u00E9l\u00E9gu\u00E9"
  },
  "co_filed_documents": [
    "PV CA du 20 juin 2019"
  ]
}

{
  "events": [
    {
      "kind": "director_in",
      "role": "Administrateur",
      "person": {
        "rrn": null,
        "name": "Christian Missante",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "ACF AUDIT BELGIUM"
  }
}

{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "ACF AUDIT BELGIUM"
  }
}

{
  "events": [
    {
      "kind": "director_in",
      "role": "administrateur-d\u00E9l\u00E9gu\u00E9",
      "person": {
        "rrn": null,
        "name": "St\u00E9phan MOREAUX",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "ACF AUDIT BELGIUM"
  }
}

{
  "stage": "completed",
  "notary": {
    "name": "Gido SCH\u00DCR",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Saint-Vith",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2018-01-22",
    "filing_date": "2018-01-10",
    "act_kind_objet": "SCISSION PARTIELLE PAR ABSORPTION D\u0027ACTIF"
  },
  "decision": {
    "body": "bijzondere_algemene_vergadering",
    "act_date": "2017-12-22",
    "unanimous": true
  },
  "conversion": null,
  "detected_kind": "demerger_partial",
  "report_waiver": {
    "summary": "Les associ\u00E9s et porteurs de titres conf\u00E9rant un droit de vote \u00E0 l\u0027assembl\u00E9e g\u00E9n\u00E9rale ont renonc\u00E9 \u00E0 l\u0027application des articles 730, 731 et 733 du Code des soci\u00E9t\u00E9s.",
    "articles": [
      "730",
      "731",
      "733"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0456.548.910",
        "name": "ACF AUDIT BELGIUM",
        "role": "demerged",
        "address": "Rue des R\u00E9collets 9-6600 BASTOGNE",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 Anonyme",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0682.872.872",
        "name": "TKS AUDIT",
        "role": "recipient",
        "address": "Lascheterweg 30, 4700 Eupen",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": 5.92,
    "legal_articles": [
      "728",
      "730",
      "731",
      "733",
      "734",
      "737"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2017-08-31",
    "exchange_ratio_text": "5,92 titres nouveaux de la SPRL TKS AUDIT pour un titre de la soci\u00E9t\u00E9 anonyme ACF AUDIT BELGIUM",
    "new_shares_issued_n": 7000,
    "real_estate_included": false,
    "patrimony_description": "La scission partielle concerne le transfert de l\u0027activit\u00E9 exerc\u00E9e sur le site d\u0027Eupen, incluant les contrats de travail, les baux, les contrats de leasing, les \u00E9quipements, les syst\u00E8mes t\u00E9l\u00E9phoniques, les missions en cours et les mandats de commissaire. Aucun bien immobilier n\u0027est transf\u00E9r\u00E9.",
    "equity_transferred_eur": 37500.0,
    "accounting_effective_date": "2017-09-01"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "ACF AUDIT BELGIUM",
    "legal_form": "Soci\u00E9t\u00E9 Anonyme"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0829.100.867",
    "org_name": "F.C.M. REAL ESTATE",
    "person_name": null,
    "org_rep_person_name": "Laurent Pierre Ghislain STEVELER"
  },
  "summary_narrative": "L\u0027assembl\u00E9e g\u00E9n\u00E9rale extraordinaire de la soci\u00E9t\u00E9 anonyme ACF AUDIT BELGIUM a approuv\u00E9 une scission partielle par transfert de l\u0027activit\u00E9 exerc\u00E9e sur le site d\u0027Eupen \u00E0 la soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e TKS AUDIT. Cette op\u00E9ration a \u00E9t\u00E9 approuv\u00E9e \u00E0 l\u0027unanimit\u00E9, avec renonciation aux rapports de scission et de contr\u00F4le. Le transfert s\u0027est fait sur base des comptes arr\u00EAt\u00E9s au 31 ao\u00FBt 2017, avec effet comptable \u00E0 partir du 1er septembre 2017. Les nouveaux titres ont \u00E9t\u00E9 attribu\u00E9s aux actionnaires selon un ratio de 5,92 pour 1.",
  "co_filed_documents": [
    "exp\u00E9dition de l\u0027acte 3072/2017 du 22.12.2017",
    "statuts coordonn\u00E9s"
  ],
  "detected_real_type": "demerger_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": "proposal",
  "notary": {
    "name": "St\u00E9phan MOREAUX",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Bastogne",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2017-11-17",
    "filing_date": null,
    "act_kind_objet": "DEPOT DU PROJET DE SCISSION PARTIELLE PAR ABSOPTION"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2017-11-06",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "demerger_partial",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0456.548.910",
        "name": "ACF AUDIT BELGIUM",
        "role": "demerged",
        "address": "Rue des R\u00E9collets 9 - 6600 BASTOGNE",
        "is_foreign": false,
        "legal_form": "SA",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": null,
        "name": "ACF AUDIT FRANCE",
        "role": "recipient",
        "address": "123 Rue de la R\u00E9publique, 75001 PARIS",
        "is_foreign": true,
        "legal_form": "SARL",
        "is_new_company": false,
        "jurisdiction_country": "FR"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "728",
      "729",
      "730",
      "731",
      "732",
      "733",
      "734",
      "735",
      "736",
      "737",
      "738",
      "739",
      "740",
      "741"
    ],
    "is_cross_border": true,
    "is_silent_merger": false,
    "balance_basis_date": "2017-06-30",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "La scission partielle concerne la branche d\u0027activit\u00E9 li\u00E9e aux services de v\u00E9rification financi\u00E8re et d\u0027audit en France. L\u0027ensemble des actifs et passifs associ\u00E9s \u00E0 cette activit\u00E9 a \u00E9t\u00E9 transf\u00E9r\u00E9 \u00E0 ACF AUDIT FRANCE.",
    "equity_transferred_eur": 1250000.0,
    "accounting_effective_date": null
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "ACF AUDIT BELGIUM",
    "legal_form": "SA"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "St\u00E9phan MOREAUX",
    "org_rep_person_name": null
  },
  "summary_narrative": "Le 6 novembre 2017, le tribunal de commerce de Bastogne a re\u00E7u le projet de scission partielle par absorption de la SA ACF AUDIT BELGIUM, en vue du transfert de sa branche d\u0027activit\u00E9 en France \u00E0 ACF AUDIT FRANCE. Le projet, fond\u00E9 sur les comptes arr\u00EAt\u00E9s au 30 juin 2017, a \u00E9t\u00E9 d\u00E9pos\u00E9 conform\u00E9ment aux articles 728 \u00E0 741 du Code des soci\u00E9t\u00E9s. Il est accessible via un lien hypertexte.",
  "co_filed_documents": [
    "Projet de scission partielle par absorption - version int\u00E9grale"
  ],
  "detected_real_type": "demerger_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_in",
      "role": "administrateur",
      "person": {
        "rrn": null,
        "name": "Didier STEYNS",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "ACF AUDIT BELGIUM"
  }
}

{
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "name_change": {
    "new": "",
    "old": "",
    "changed": false
  },
  "seat_change": {
    "changed": false
  },
  "object_change": {
    "changed": true
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "ACF AUDIT BELGIUM"
  },
  "legal_form_change": {
    "new": "Soci\u00E9t\u00E9 anonyme",
    "old": "Soci\u00E9t\u00E9 anonyme",
    "changed": false
  }
}

{
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "name_change": {
    "new": "ACF AUDIT BELGIUM",
    "old": "M.K.S. \u0026 PARTNERS, R\u00E9viseurs d\u0027Entreprises",
    "changed": true
  },
  "seat_change": {
    "changed": false
  },
  "object_change": {
    "changed": false
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "ACF AUDIT BELGIUM"
  },
  "legal_form_change": {
    "new": "Soci\u00E9t\u00E9 anonyme",
    "old": "Soci\u00E9t\u00E9 civile sous forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
    "changed": true
  }
}

{
  "events": [
    {
      "kind": "capital_increase",
      "after_eur": 62000,
      "delta_eur": 43400,
      "before_eur": 18600,
      "contribution_type": "geld"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "M.K.S. \u0026 PARTNERS, R\u00E9viseurs d\u0027Entreprises"
  }
}

{
  "stage": "completed",
  "notary": {
    "name": "Jo\u00EBl TONDEUR",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Bastogne",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2016-03-30",
    "filing_date": null,
    "act_kind_objet": "FUSION PAR ABSORPTION - MODIFICATION DES STATUTS - PV de la"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2016-03-04",
    "unanimous": true
  },
  "conversion": {
    "effective_date": "2016-03-04",
    "jurisdiction_to": null,
    "legal_form_after": "Soci\u00E9t\u00E9 anonyme",
    "jurisdiction_from": null,
    "legal_form_before": "Soci\u00E9t\u00E9 civile sous forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e"
  },
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0456.548.910",
        "name": "M.K.S. \u0026 PARTNERS, R\u00E9viseurs d\u0027Entreprises",
        "role": "acquiring",
        "address": "rue des R\u00E9collets 9, 6600 Bastogne",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 civile sous forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0456.548.910",
        "name": "THISSEN, KOHNEN, SIMON \u0026 PARTNERS SCPRL",
        "role": "absorbed",
        "address": "Lascheteweg 30, 4700 Eupen",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 civile sous forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": 17.35,
    "legal_articles": [
      "12:7",
      "12:50",
      "12:75",
      "12:103",
      "693",
      "694",
      "695",
      "696"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2015-09-30",
    "exchange_ratio_text": "1 pour 17,35",
    "new_shares_issued_n": 432,
    "real_estate_included": false,
    "patrimony_description": "L\u0027int\u00E9gralit\u00E9 du patrimoine actif et passif de la soci\u00E9t\u00E9 absorb\u00E9e, y compris les actifs immobilis\u00E9s, les actifs circulants, les capitaux propres, les provisions, les dettes et les imp\u00F4ts diff\u00E9r\u00E9s, est transf\u00E9r\u00E9e \u00E0 la soci\u00E9t\u00E9 absorbante.",
    "equity_transferred_eur": 69598.31,
    "accounting_effective_date": "2016-01-01"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "M.K.S. \u0026 PARTNERS, R\u00E9viseurs d\u0027Entreprises",
    "legal_form": "Soci\u00E9t\u00E9 civile sous forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Jo\u00EBl TONDEUR",
    "org_rep_person_name": null
  },
  "summary_narrative": "La soci\u00E9t\u00E9 civile sous forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e \u00AB M.K.S. \u0026 Partners, R\u00E9viseurs d\u0027Entreprises \u00BB a absorb\u00E9 la soci\u00E9t\u00E9 civile sous forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e \u00AB THISSEN, KOHNEN, SIMON \u0026 PARTNERS SCPRL \u00BB par fusion, avec effet au 1er janvier 2016. Le transfert du patrimoine a \u00E9t\u00E9 r\u00E9mun\u00E9r\u00E9 par l\u0027\u00E9mission de 432 nouvelles parts \u00E0 l\u0027\u00E9gard des actionnaires de la soci\u00E9t\u00E9 absorb\u00E9e, selon un rapport d\u0027\u00E9change de 1 pour 17,35. Le capital social a \u00E9t\u00E9 port\u00E9 de 18.600 \u20AC \u00E0 62.000 \u20AC. La soci\u00E9t\u00E9 a \u00E9t\u00E9 transform\u00E9e en soci\u00E9t\u00E9 anonyme et a adopt\u00E9 la d\u00E9nomination social",
  "co_filed_documents": [
    "exp\u00E9dition de l\u0027acte 2016/53064 et de ses annexes (rapports et procurations)",
    "coordination des statuts"
  ],
  "detected_real_type": "fusion_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_in",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Alain KOHNEN",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "M.K.S \u0026 PARTNERS, R\u00E9viseurs d\u0027Entreprises"
  }
}

{
  "stage": "proposal",
  "notary": {
    "name": "St\u00E9phan MOREAUX",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Bastogne",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2016-01-05",
    "filing_date": "2015-12-23",
    "act_kind_objet": ""
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2015-12-15",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": {
    "summary": "Les associ\u00E9s des deux soci\u00E9t\u00E9s participantes \u00E0 la fusion renoncent aux rapports \u00E9crits sur le projet de fusion, conform\u00E9ment \u00E0 l\u0027article 5:121 du Code des Soci\u00E9t\u00E9s.",
    "articles": [
      "5:121",
      "12:26 \u00A71"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0456.548.910",
        "name": "M.K.S \u0026 Partners, R\u00E9viseurs d\u0027Entreprises",
        "role": "acquiring",
        "address": "Rue des R\u00E9collets 9, B-6600 BASTOGNE",
        "is_foreign": false,
        "legal_form": "SCPRL",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0460.816.415",
        "name": "THISSEN, KOHNEN, SIMON \u0026 PARTNERS SCPRL",
        "role": "absorbed",
        "address": "Lascheterweg 30, B-4700 EUPEN",
        "is_foreign": false,
        "legal_form": "SCPRL",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": 17.35,
    "legal_articles": [
      "12:7",
      "12:50",
      "12:75",
      "12:103",
      "693",
      "694",
      "695",
      "696"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2015-09-30",
    "exchange_ratio_text": "160,99/9,28 = 17,35",
    "new_shares_issued_n": 432,
    "real_estate_included": false,
    "patrimony_description": "L\u0027ensemble du patrimoine actif et passif de la soci\u00E9t\u00E9 absorb\u00E9e (SCPRL \u00AB THISSEN, KOHNEN, SIMON \u0026 PARTNERS \u00BB) est transf\u00E9r\u00E9 \u00E0 la soci\u00E9t\u00E9 absorbante (SCPRL \u00AB M.K.S \u0026 Partners \u00BB), incluant les cr\u00E9ances, dettes, immobilisations corporelles et incorporelles, ainsi que les capitaux propres.",
    "equity_transferred_eur": 69598.31,
    "accounting_effective_date": "2016-01-01"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "M.K.S \u0026 Partners, R\u00E9viseurs d\u0027Entreprises",
    "legal_form": "SCPRL"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "St\u00E9phan MOREAUX",
    "org_rep_person_name": null
  },
  "summary_narrative": "Le projet de fusion par absorption a \u00E9t\u00E9 pr\u00E9sent\u00E9 par les organes de gestion des deux soci\u00E9t\u00E9s SCPRL \u00AB M.K.S \u0026 Partners, R\u00E9viseurs d\u0027Entreprises \u00BB et \u00AB THISSEN, KOHNEN, SIMON \u0026 PARTNERS SCPRL \u00BB \u00E0 leurs assembl\u00E9es g\u00E9n\u00E9rales respectives. La soci\u00E9t\u00E9 absorb\u00E9e transf\u00E8re int\u00E9gralement son patrimoine \u00E0 la soci\u00E9t\u00E9 absorbante, avec effet au 1er janvier 2016. Le rapport d\u0027\u00E9change est fix\u00E9 \u00E0 17,35, entra\u00EEnant la cr\u00E9ation de 432 nouvelles parts sociales. L\u0027op\u00E9ration est subordonn\u00E9e \u00E0 l\u0027approbation des deux assembl\u00E9es g\u00E9n\u00E9rales extraordinaires.",
  "co_filed_documents": [
    "Projet de fusion par absorption"
  ],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

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        "birth_date": null
      }
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      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "St\u00E9phan MOREAUX",
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        "birth_date": null
      }
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  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "M.K.S \u0026 PARTNERS, R\u00E9viseurs d\u0027Entreprises"
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{
  "schema": "v3.2",
  "act_meta": {
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  },
  "name_change": {
    "new": "MKS \u0026 Partners, R\u00E9viseurs d\u0027Entreprises",
    "old": "HAAG, MOREAUX \u0026 Cie",
    "changed": true
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  "seat_change": {
    "changed": false
  },
  "object_change": {
    "changed": false
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  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "HAAG, MOREAUX \u0026 Cie"
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  "legal_form_change": {
    "new": "Soci\u00E9t\u00E9 Civile priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e ayant opt\u00E9 pour la forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
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{
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    "name_full": "HAAG, MOREAUX \u0026 CIE"
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