DELTA ACCOUNTANTS

{
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    {
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      "role": "bestuurder",
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      "reason": "de_plein_droit_dissolution",
      "subkind": null,
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        "address": "Klijtputstraat 5, 8953 Heuvelland",
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        "legal_form": "BV"
      },
      "statutory": null,
      "compensated": null,
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    },
    {
      "kind": "director_out",
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      },
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      "via_org": {
        "kbo": null,
        "name": "BV Trees Van Belleghem",
        "address": "Klijtputstraat 5, 8953 Heuvelland",
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      },
      "statutory": null,
      "compensated": null,
      "effective_date": "2026-02-23",
      "evidence_quote": "Er blijkt uit de notulen van de Bijzondere Algemene Vergadering gehouden op 23/02/2026 dat er met algemeenheid van stemmen werd beslist kennis te nemen van het ontslag van volgende bestuurder en haar vaste vertegenwoordiger en dit met ingang vanaf 23/02/2026",
      "decharge_status": "pending_next_agm",
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    }
  ],
  "notary": {
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    "firm_city": null,
    "firm_name": null,
    "office_city": null,
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2026-03-31",
    "filing_date": "2026-03-23",
    "act_kind_objet": "ONTSLAG BESTUURDER"
  },
  "decisions": [
    {
      "body": "bijzondere_algemene_vergadering",
      "date": "2026-02-23",
      "unanimous": true
    }
  ],
  "is_correction": false,
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "NV Pia Group BeLux",
    "legal_form": "NV",
    "_kbo_filled_from_list": true
  },
  "publication_proxy": {
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    "org_name": null,
    "person_name": "Steven Brouckaert",
    "org_rep_person_name": null,
    "person_role_at_subject": "Bestuurder"
  },
  "co_filed_documents": [],
  "corrected_publication_numac": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Trees Van Belleghem",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS"
  }
}

{
  "events": [
    {
      "kind": "substantive_delegation",
      "role": "commissaris",
      "person": null,
      "reason": null,
      "subkind": null,
      "via_org": {
        "kbo": "0446.334.711",
        "name": "EY Bedrijfsrevisoren",
        "address": "Kouterveldstraat 7B bus 1, 1831 Diegem",
        "country": "BE",
        "legal_form": "BV"
      },
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "De enige aandeelhouder neemt kennis van en bevestigt dat de commissaris van de Vennootschap, de besioten vennootschap \u0022EY Bedrijfsrevisoren\u0022... vast vertegenwoordigd door de heer Brecht Deketele, bedrijfsrevisor, handelend in naam van een BV bij eenparige schriftelijke besluiten van de enige aandeel",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "n_years",
        "value": "3"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "decharge_granted",
      "role": "commissaris",
      "person": null,
      "reason": null,
      "subkind": null,
      "via_org": {
        "kbo": "0446.334.711",
        "name": "EY Bedrijfsrevisoren",
        "address": "Kouterveldstraat 7B bus 1, 1831 Diegem",
        "country": "BE",
        "legal_form": "BV"
      },
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "De enige aandeelhouder neemt kennis van en bevestigt dat de commissaris van de Vennootschap...",
      "decharge_status": "granted",
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "decharge_pending",
      "role": "commissaris",
      "person": null,
      "reason": null,
      "subkind": null,
      "via_org": {
        "kbo": "0446.334.711",
        "name": "EY Bedrijfsrevisoren",
        "address": "Kouterveldstraat 7B bus 1, 1831 Diegem",
        "country": "BE",
        "legal_form": "BV"
      },
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "De enige aandeelhouder verduidelijkt dat het voormelde mandaat als commissaris zal verstrijken op de algemene vergadering die zal beraadslagen over de goedkeuring van de jaarrekening van het boekjaar dat eindigt op 31 december 2026.",
      "decharge_status": "pending_next_agm",
      "mandate_duration": {
        "kind": "until_agm_year",
        "value": "2026"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "substantive_delegation",
      "role": "vaste_vertegenwoordiger",
      "person": {
        "rrn": null,
        "name": "Andy Beeckwee",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": {
        "kbo": null,
        "name": "Nuans Law",
        "address": "Dendermondesteenweg 339, 9070 Destelbergen",
        "country": "BE",
        "legal_form": null
      },
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "De vergadering verleent bijzondere volmacht aan Andy Beeckwee, Bart Brunet en elke andere advocaat van de besloten vennootschap Nuans Law...",
      "decharge_status": null,
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "substantive_delegation",
      "role": "vaste_vertegenwoordiger",
      "person": {
        "rrn": null,
        "name": "Bart Brunet",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": {
        "kbo": null,
        "name": "Nuans Law",
        "address": "Dendermondesteenweg 339, 9070 Destelbergen",
        "country": "BE",
        "legal_form": null
      },
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "De vergadering verleent bijzondere volmacht aan Andy Beeckwee, Bart Brunet en elke andere advocaat van de besloten vennootschap Nuans Law...",
      "decharge_status": null,
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    }
  ],
  "notary": {
    "name": "Tim CARNEWAL",
    "firm_city": null,
    "firm_name": "BERQUIN NOTARISSEN",
    "office_city": "Brussel",
    "is_associated": true
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-09-12",
    "filing_date": "2024-09-03",
    "act_kind_objet": "Onderwerp akte:"
  },
  "decisions": [
    {
      "body": "buitengewone_algemene_vergadering",
      "date": "2024-07-22",
      "unanimous": null
    },
    {
      "body": "enig_aandeelhouder_schriftelijk",
      "date": "2024-07-22",
      "unanimous": null
    },
    {
      "body": "algemene_vergadering",
      "date": "2024-07-22",
      "unanimous": null
    }
  ],
  "is_correction": false,
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "NV"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Tim CARNEWAL",
    "org_rep_person_name": null,
    "person_role_at_subject": "notaris"
  },
  "co_filed_documents": [
    "een uitgifte van het proces-verbaal",
    "de geco\u00F6rdineerde tekst van de statuten"
  ],
  "corrected_publication_numac": null
}

{
  "events": [],
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  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "BV"
  }
}

{
  "stage": "completed",
  "notary": {
    "name": "Tim CARNEWAL",
    "firm_city": null,
    "firm_name": "BERQUIN NOTARISSEN",
    "office_city": "Brussel",
    "is_associated": true
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-09-12",
    "filing_date": "2024-09-03",
    "act_kind_objet": "VERRICHTING GELIJKGESTELD MET EEN FUSIE DOOR OVERNEMING"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2024-07-22",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0439.886.288",
        "name": "DELTA ACCOUNTANTS",
        "role": "acquiring",
        "address": "Armoedestraat 18 A 8800 Roeselare",
        "is_foreign": false,
        "legal_form": "naamloze vennootschap",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0456.991.348",
        "name": "FISCON",
        "role": "absorbed",
        "address": "Armoedestraat 18 8800 Roeselare",
        "is_foreign": false,
        "legal_form": "besloten vennootschap",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:50"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": null,
    "exchange_ratio_text": null,
    "new_shares_issued_n": null,
    "real_estate_included": false,
    "patrimony_description": "Het gehele vermogen van de Overgenomen Vennootschap zonder uitzondering noch voorbehoud onder algemene titel overgaat op de Overnemende Vennootschap.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2024-01-01"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "naamloze vennootschap"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Tim CARNEWAL",
    "org_rep_person_name": null
  },
  "summary_narrative": "De naamloze vennootschap DELTA ACCOUNTANTS heeft een buitengewone algemene vergadering gehouden om een fusie te goedkeuren waarbij de vennootschap \u0027FISCON\u0027 wordt overgenomen. De vergadering heeft ook besloten tot een kapitaalverhoging, de benoeming van een commissaris en het verlenen van een volmacht voor de formaliteiten.",
  "co_filed_documents": [
    "een uitgifte van het proces-verbaal",
    "de geco\u00F6rdineerde tekst van de statuten"
  ],
  "detected_real_type": "fusion_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "capital_increase",
      "amount": 18600.0,
      "currency": "EUR",
      "after_eur": 685318.84,
      "delta_eur": 18600.0,
      "before_eur": 666718.84,
      "amount_type": "kapitaal_effectief",
      "effective_date": "2024-07-22",
      "evidence_quote": "Als gevolg van de fusie, beslist de algemene vergadering het kapitaal te verhogen ten belope van 18.600,00 EUR, om het van 666.718,84 EUR te brengen op 685.318,84 EUR, zonder uitgifte van aandelen.",
      "contribution_type": "in_kind"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "BV"
  }
}

{
  "stage": "completed",
  "notary": {
    "name": "Tim CARNEWAL",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Brussel",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-09-12",
    "filing_date": "2024-09-03",
    "act_kind_objet": "VERRICHTING GELIJKGESTELD MET EEN FUSIE DOOR OVERNEMING"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2024-07-22",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0439.886.288",
        "name": "DELTA ACCOUNTANTS",
        "role": "acquiring",
        "address": "Armoedestraat 18 A, 8800 Roeselare",
        "is_foreign": false,
        "legal_form": "naamloze vennootschap",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0456.991.348",
        "name": "FISCON",
        "role": "absorbed",
        "address": "Armoedestraat 18, 8800 Roeselare",
        "is_foreign": false,
        "legal_form": "besloten vennootschap",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:50"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2023-12-31",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "Het gehele vermogen van de overgenomen vennootschap wordt zonder uitzondering of voorbehoud overgenomen onder algemene titel door de overnemende vennootschap.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2024-01-01"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "naamloze vennootschap"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Tim CARNEWAL",
    "org_rep_person_name": null
  },
  "summary_narrative": "Op 22 juli 2024 besliste de buitengewone algemene vergadering van DELTA ACCOUNTANTS, naamloze vennootschap met zetel te Roeselare, de besloten vennootschap FISCON, ook met zetel te Roeselare, te overnemen in het kader van een verrichting gelijkgesteld met een fusie door overneming. Het gehele vermogen van FISCON ging zonder uitzondering over op DELTA ACCOUNTANTS. Het kapitaal van DELTA ACCOUNTANTS werd verhoogd met 18.600 EUR zonder uitgifte van nieuwe aandelen. De commissaris van de vennootschap werd benoemd bij eenparig schriftelijk besluit van de enige aandeelhouder.",
  "co_filed_documents": [
    "uitgifte van het proces-verbaal",
    "geco\u00F6rdineerde tekst van de statuten"
  ],
  "detected_real_type": "fusion_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "capital_increase",
      "after_eur": 685318.84,
      "delta_eur": 18600.0,
      "before_eur": 666718.84,
      "contribution_type": "geld"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS"
  }
}

{
  "events": [
    {
      "kind": "eenhoofdigheid_declaration",
      "after_eur": null,
      "delta_eur": null,
      "before_eur": null,
      "decrease_purpose": null,
      "contribution_type": null,
      "paid_up_delta_eur": null,
      "n_shares_destroyed": null,
      "not_yet_called_eur": null,
      "merger_new_shares_n": null,
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    },
    {
      "kind": "fusion_share_issue",
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      "share_emission": {
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        "nominal_value_eur": null,
        "issue_price_per_share_eur": null
      },
      "decrease_purpose": null,
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    },
    {
      "kind": "vzw_capital_conversion",
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    },
    {
      "kind": "share_buyback",
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      "merger_exchange_ratio": null,
      "distribution_amount_eur": null,
      "statutory_unavailable_equity_op": null
    }
  ],
  "notary": {
    "name": "Tim CARNEWAL",
    "firm_city": null,
    "firm_name": "BERQUIN NOTARISSEN",
    "office_city": "Brussel",
    "is_associated": true
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-09-12",
    "filing_date": "2024-09-03",
    "act_kind_objet": "Onderwerp akte:"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2024-07-22",
    "unanimous": null,
    "under_authorized_capital": false,
    "underlying_resolution_date": null
  },
  "bedrijfsrevisor": {
    "waived": false,
    "firm_kbo": null,
    "firm_name": "EY Bedrijfsrevisoren",
    "ibr_number": "0446334711",
    "mission_type": "apport_nature",
    "individual_name": "Brecht Deketele"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
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    "is_foreign_registered": false
  },
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  },
  "co_filed_documents": [
    "een uitgifte van het proces-verbaal",
    "de geco\u00F6rdineerde tekst van de statuten"
  ],
  "shareholders_after": [
    {
      "kbo": "0439.886.288",
      "pct": null,
      "kind": "org",
      "name": "DELTA ACCOUNTANTS",
      "role": "aandeelhouder",
      "n_shares": null,
      "share_class": null
    }
  ],
  "share_classes_after": []
}

{
  "events": [
    {
      "kind": "director_in",
      "role": "commissaris",
      "person": {
        "rrn": null,
        "name": "Brecht Deketele",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS"
  }
}

{
  "stage": "proposal",
  "notary": {
    "name": null,
    "firm_city": null,
    "firm_name": null,
    "office_city": null,
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-06-12",
    "filing_date": "2024-06-03",
    "act_kind_objet": "Voorstel tot een met fusie door overneming gelijkgestelde verrichting"
  },
  "decision": {
    "body": null,
    "act_date": null,
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": {
    "summary": "De bestuursorganen van de Over te nemen Vennootschap en de Overnemende Vennootschap hebben unaniem afstand gedaan van het opstellen van tussentijdse cijfers.",
    "articles": [
      "12:51, \u00A72, 4\u00B0"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0439.886.288",
        "name": "DELTA ACCOUNTANTS",
        "role": "acquiring",
        "address": "8800 Roeselare, Armoedestraat 18, bus A",
        "is_foreign": false,
        "legal_form": "NV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0456.991.348",
        "name": "FISCON",
        "role": "absorbed",
        "address": "8800 Roeselare, Armoedestraat 18",
        "is_foreign": false,
        "legal_form": "BV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0718.884.618",
        "name": "NV PIAGROUP BELGIUM",
        "role": "contributor",
        "address": "9000 Gent, Foreestelaan 88 bus 301",
        "is_foreign": false,
        "legal_form": "NV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0725.794.679",
        "name": "NV BVH INVEST",
        "role": "contributor",
        "address": "8800 Roeselare, Armoedestraat 18",
        "is_foreign": false,
        "legal_form": "NV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:50",
      "12:7",
      "12:53"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": null,
    "exchange_ratio_text": null,
    "new_shares_issued_n": null,
    "real_estate_included": true,
    "patrimony_description": "De verrichting omvat de volledige overdracht van het vermogen en de inbreng van de Over te nemen Vennootschap (FISCON) door de Overnemende Vennootschap (DELTA ACCOUNTANTS).",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2024-01-01"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "Naamloze vennootschap"
  },
  "publication_proxy": {
    "kind": "none",
    "org_kbo": null,
    "org_name": null,
    "person_name": null,
    "org_rep_person_name": null
  },
  "summary_narrative": "Dit voorstel betreft een fusie door overneming waarbij NV DELTA ACCOUNTANTS (de overnemende vennootschap) NV FISCON (de over te nemen vennootschap) opslorpt. De overnemende vennootschap is al eigenaar van 100% van de aandelen van NV BVH INVEST, die op haar beurt 100% van de aandelen van FISCON bezit. De fusie zal worden goedgekeurd door de algemene vergaderingen van beide vennootschappen.",
  "co_filed_documents": [],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": "proposal",
  "notary": {
    "name": "Dhr. Steven Brouckaert",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Kortrijk",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-06-12",
    "filing_date": "2024-06-03",
    "act_kind_objet": "Voorstel tot een met fusie door overneming gelijkgestelde verrichting"
  },
  "decision": {
    "body": "algemene_vergadering",
    "act_date": "2024-05-31",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": {
    "summary": "De aandeelhouders van DELTA ACCOUNTANTS NV en FISCON BV hebben unaniem afstand gedaan van het opstellen van tussentijdse cijfers in het kader van de fusievoorstel.",
    "articles": [
      "12:51, \u00A72, 4\u00B0"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0439.886.288",
        "name": "DELTA ACCOUNTANTS NV",
        "role": "acquiring",
        "address": "8800 Roeselare, Armoedestraat 18, bus A",
        "is_foreign": false,
        "legal_form": "NV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0456.991.348",
        "name": "FISCON BV",
        "role": "absorbed",
        "address": "8800 Roeselare, Armoedestraat 18",
        "is_foreign": false,
        "legal_form": "BV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:50",
      "12:7",
      "12:51",
      "12:53"
    ],
    "is_cross_border": false,
    "is_silent_merger": true,
    "balance_basis_date": "2023-12-31",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": true,
    "patrimony_description": "De volledige activa en passiva van FISCON BV worden overgenomen door DELTA ACCOUNTANTS NV. De overname is gebaseerd op de jaarrekening afgesloten per 31 december 2023. De activiteiten van de overgenomen vennootschap, inclusief haar beroepswerkzaamheden als accountant en belastingadviseur, worden voortgezet onder de naam van de acquirer.",
    "equity_transferred_eur": 125000.0,
    "accounting_effective_date": "2024-01-01"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "NV"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Dhr. Steven Brouckaert",
    "org_rep_person_name": null
  },
  "summary_narrative": "Dit fusievoorstel betreft een met fusie door overneming gelijkgestelde verrichting tussen DELTA ACCOUNTANTS NV en FISCON BV, beide gevestigd in Roeselare. De overname is gebaseerd op de volledige overname van het vermogen van FISCON BV door DELTA ACCOUNTANTS NV, met een boekhoudkundige retroactiviteit vanaf 1 januari 2024. De fusie is voorzien in artikel 12:50 WVV en zal worden goedgekeurd door de algemene vergaderingen van beide vennootschappen. De overname is \u0027silent\u0027 omdat DELTA ACCOUNTANTS NV al 100% van de aandelen van FISCON BV bezit via een tussenholding.",
  "co_filed_documents": [
    "Fusievoorstel",
    "Verklaring van de bestuursorganen",
    "Bijlagen met de jaarrekening van 2023"
  ],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [],
  "notary": {
    "name": "Alexander CAUDRON",
    "firm_city": null,
    "firm_name": "Caudron, Herzeel \u0026 Breckpot, geassocieerde notarissen",
    "office_city": "Aalst",
    "is_associated": true
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2023-10-27",
    "filing_date": "2023-10-25",
    "act_kind_objet": "Onderwerp akte:"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2023-10-25",
    "unanimous": null,
    "under_authorized_capital": false,
    "underlying_resolution_date": "2023-09-29"
  },
  "bedrijfsrevisor": null,
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "Naamloze vennootschap",
    "is_foreign_registered": false
  },
  "publication_proxy": {
    "kind": "none",
    "org_kbo": null,
    "org_name": null,
    "person_name": null,
    "org_rep_person_name": null,
    "person_role_at_subject": null
  },
  "co_filed_documents": [
    "uitgifte en co\u00F6rdinatie"
  ],
  "shareholders_after": [],
  "share_classes_after": []
}

{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS"
  }
}

{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "BV"
  }
}

{
  "stage": "completed",
  "notary": {
    "name": "Frederic HELSEN",
    "firm_city": null,
    "firm_name": "BERQUIN NOTARISSEN",
    "office_city": "Brussel",
    "is_associated": true
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2023-04-28",
    "filing_date": "2023-04-19",
    "act_kind_objet": "FUSIE DOOR OVERNEMING VAN \u0022UNIFISC\u0022 BV - KAPITAALVERHOGING-"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2023-04-03",
    "unanimous": true
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": {
    "summary": "De buitengewone algemene vergadering verleent afstand van de fusieverslaggeving en verzakt de opmaak van fusieverslagen, met name inzake het verslag van de bedrijfsrevisor over de inbreng in natura en de kapitaalverhoging.",
    "articles": [
      "7:179",
      "7:197"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0439.886.288",
        "name": "Delta Accountants",
        "role": "acquiring",
        "address": "8800 Roeselare, Armoedestraat 18 bus A",
        "is_foreign": false,
        "legal_form": "naamloze vennootschap",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0870.736.930",
        "name": "UNIFISC",
        "role": "absorbed",
        "address": "8800 Roeselare, Armoedestraat 18",
        "is_foreign": false,
        "legal_form": "besloten vennootschap",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:27",
      "7:179",
      "7:197"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2023-02-14",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 585,
    "real_estate_included": false,
    "patrimony_description": "Het gehele vermogen van de overgenomen vennootschap \u0027UNIFISC\u0027 wordt overgenomen onder algemene titel door \u0027Delta Accountants\u0027. De overdracht betreft de volledige activa en passiva, inclusief een inbreng in natura ter waarde van \u20AC426.001,83.",
    "equity_transferred_eur": 426001.83,
    "accounting_effective_date": "2023-04-01"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "Delta Accountants",
    "legal_form": "naamloze vennootschap"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Frederic HELSEN",
    "org_rep_person_name": null
  },
  "summary_narrative": "De buitengewone algemene vergadering van \u0027Delta Accountants\u0027 (NV) heeft op 3 april 2023 besloten tot fusie door overneming van \u0027UNIFISC\u0027 (BV), waarbij het gehele vermogen van de overgenomen vennootschap onder algemene titel overgaat op de overnemende vennootschap. De fusie resulteert in een kapitaalverhoging van \u20AC426.001,83, waarvoor 585 nieuwe aandelen worden uitgegeven aan de enige aandeelhouder van \u0027UNIFISC\u0027. De fusie treedt juridisch in werking op 3 april 2023, met boekhoudkundige retroactiviteit vanaf 1 april 2023.",
  "co_filed_documents": [
    "uitgifte van het proces-verbaal",
    "verslagen van het bestuursorgaan en van de bedrijfsrevisor (art. 7:179, 7:197 WWV)",
    "geco\u00F6rdineerde tekst van statuten"
  ],
  "detected_real_type": "fusion_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "capital_increase",
      "amount": 426001.83,
      "currency": "EUR",
      "after_eur": 666718.84,
      "delta_eur": 426001.83,
      "before_eur": 240717.01,
      "amount_type": "kapitaal_effectief",
      "effective_date": "2023-04-03",
      "evidence_quote": "Als gevolg van de fusie, beslist de algemene vergadering het kapitaal met een bedrag van vierhonderdzesentwintigduizend \u00E9\u00E9n euro en drie\u00EBntachtig eurocent (\u20AC 426.001,83), om het van tweehonderdveertigduizend zevenhonderdzeventien euro \u00E9\u00E9n cent (\u20AC 240.717,01) te brengen op zeshonderdzesenzestigduizend zevenhonderd achttien euro vierentachtig eurocent (\u20AC 666.718,84)",
      "contribution_type": "in_kind"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "BV"
  }
}

{
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "name_change": {
    "new": "",
    "old": "",
    "changed": false
  },
  "seat_change": {
    "changed": false
  },
  "object_change": {
    "changed": false
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "Delta Accountants"
  },
  "legal_form_change": {
    "new": "naamloze vennootschap",
    "old": "naamloze vennootschap",
    "changed": false
  }
}

{
  "events": [
    {
      "kind": "capital_increase",
      "after_eur": 666718.84,
      "delta_eur": 426001.82999999996,
      "before_eur": 240717.01,
      "contribution_type": "natura"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "Delta Accountants"
  }
}

{
  "events": [
    {
      "kind": "eenhoofdigheid_declaration",
      "after_eur": null,
      "delta_eur": null,
      "before_eur": null,
      "decrease_purpose": null,
      "contribution_type": null,
      "paid_up_delta_eur": null,
      "n_shares_destroyed": null,
      "not_yet_called_eur": null,
      "merger_new_shares_n": null,
      "merger_exchange_ratio": null,
      "distribution_amount_eur": null,
      "statutory_unavailable_equity_op": null
    },
    {
      "kind": "capital_increase",
      "after_eur": 666718.84,
      "delta_eur": 426001.83,
      "before_eur": 240717.01,
      "subscribers": [
        {
          "kbo": "0439.886.288",
          "rrn": null,
          "kind": "org",
          "name": "Delta Accountants",
          "share_class": null,
          "liberation_pct": null,
          "contribution_kind": "inbreng_inkoop_eigen_aandelen",
          "n_shares_subscribed": 585,
          "contribution_amount_eur": 426001.83
        }
      ],
      "share_emission": {
        "agio_eur": null,
        "share_form": "no_nominal_value",
        "share_class": null,
        "n_new_shares": 585,
        "with_new_shares": true,
        "nominal_value_eur": null,
        "issue_price_per_share_eur": null
      },
      "decrease_purpose": null,
      "contribution_type": "inbreng_inkoop_eigen_aandelen",
      "paid_up_delta_eur": null,
      "n_shares_destroyed": null,
      "not_yet_called_eur": null,
      "merger_new_shares_n": 585,
      "merger_exchange_ratio": null,
      "distribution_amount_eur": null,
      "statutory_unavailable_equity_op": null
    },
    {
      "kind": "share_class_creation",
      "after_eur": null,
      "delta_eur": null,
      "before_eur": null,
      "decrease_purpose": null,
      "contribution_type": null,
      "paid_up_delta_eur": null,
      "n_shares_destroyed": null,
      "not_yet_called_eur": null,
      "merger_new_shares_n": null,
      "merger_exchange_ratio": null,
      "distribution_amount_eur": null,
      "statutory_unavailable_equity_op": null
    }
  ],
  "notary": {
    "name": "Frederic HELSEN",
    "firm_city": null,
    "firm_name": "BERQUIN NOTARISSEN",
    "office_city": "Brussel",
    "is_associated": true
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2023-04-28",
    "filing_date": "2023-04-19",
    "act_kind_objet": "FUSIE DOOR OVERNEMING VAN \u0022UNIFISC\u0022 BV - KAPITAALVERHOGING-"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2023-04-03",
    "unanimous": null,
    "under_authorized_capital": false,
    "underlying_resolution_date": null
  },
  "bedrijfsrevisor": {
    "waived": false,
    "firm_kbo": null,
    "firm_name": "GROUPE AUDIT BELGIUM",
    "ibr_number": null,
    "mission_type": "apport_nature",
    "individual_name": "David AUGUSTINUS"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "Delta Accountants",
    "legal_form": "naamloze vennootschap",
    "is_foreign_registered": false
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": null,
    "org_name": "GROUPE AUDIT BELGIUM",
    "person_name": null,
    "org_rep_person_name": "David AUGUSTINUS",
    "person_role_at_subject": null
  },
  "co_filed_documents": [
    "uitgifte van het proces-verbaal",
    "de verslagen van het bestuursorgaan",
    "de verslagen van de bedrijfsrevisor",
    "de geco\u00F6rdineerde tekst van statuten"
  ],
  "shareholders_after": [
    {
      "kbo": "0439.886.288",
      "pct": null,
      "kind": "org",
      "name": "Delta Accountants",
      "role": "aandeelhouder",
      "n_shares": 1467,
      "share_class": null
    }
  ],
  "share_classes_after": []
}

{
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "statute_change": {
    "name_change": false,
    "seat_change": false,
    "object_change": false,
    "effective_date": "2023-04-03",
    "legal_form_change": false
  },
  "bedrijfsrevisor": {
    "quote": "Ondergetekende, het bedrijfsrevisorenkantoor \u00ABGROUPE AUDIT BELGIUM\u00BB BV, met maatschappelijke zetel te B-1090 Brussel, Burgemeester Etienne Demunterlaan 5/10, vertegenwoordigd door David AUGUSTINUS, bedrijfsrevisor, heeft de hierna beschreven aspecten, zoals deze opgenomen werden in het bijzonder verslag van het bestuursorgaan onderzocht en heeft geen bevindingen van materieel belang te melden inzake: 1.de beschrijving van de in te brengen bestanddelen 2. de toegepaste waardering 3. de daartoe aangewende methodes van waardering.",
    "firm_kbo": null,
    "firm_name": "GROUPE AUDIT BELGIUM BV",
    "ibr_number": null,
    "individual_name": "David AUGUSTINUS"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "BV"
  },
  "signature_regime": null,
  "special_mandates": [
    {
      "quote": "De vergadering verleent bijzondere volmacht aan de heer Steven Brouckaert, met mogelijkheid tot indeplaatsstelling, teneinde de vervulling van de formaliteiten bij een ondememingsloket met het oog op de inschrijving/aanpassing van de gegevens in de Kruispuntbank van Ondernemingen, en, desgevallend, bij de Administratie van de Belasting over de Toegevoegde Waarde, te verzekeren.",
      "holder_kbo": null,
      "holder_name": "Steven Brouckaert",
      "scope_categories": [
        "KBO",
        "tax",
        "filing"
      ],
      "with_substitution": true
    }
  ],
  "governance_change": {
    "admin_delegated_added": []
  }
}

{
  "stage": "proposal",
  "notary": {
    "name": "Steven Brouckaert",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Kortrijk",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2023-02-27",
    "filing_date": "2023-02-16",
    "act_kind_objet": "VOORSTEL TOT FUSIE DOOR OVERNEMING"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2023-02-14",
    "unanimous": true
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": {
    "summary": "Geen rapportverplichting wordt geweigerd in dit voorstel.",
    "articles": []
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0439.886.288",
        "name": "DELTA ACCOUNTANTS",
        "role": "acquiring",
        "address": "8800 Roeselare, Armoedestraat 18 bus A",
        "is_foreign": false,
        "legal_form": "NV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0870.736.930",
        "name": "UNIFISC",
        "role": "absorbed",
        "address": "8800 Roeselare, Armoedestraat 18",
        "is_foreign": false,
        "legal_form": "BV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": 0.1709,
    "legal_articles": [
      "12:24",
      "12:30",
      "12:28"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2022-09-30",
    "exchange_ratio_text": "1 op 5,85",
    "new_shares_issued_n": 585,
    "real_estate_included": true,
    "patrimony_description": "Het volledige vermogen van de over te nemen vennootschap wordt overgenomen, inclusief alle activiteiten van accountant en belastingconsulent, evenals verenigbare activiteiten zoals juridische dienstverlening, advies in economische en financi\u00EBle aangelegenheden, en het beheren van roerend en onroerend vermogen.",
    "equity_transferred_eur": 637644.46,
    "accounting_effective_date": "2023-04-01"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "NV"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Andy Beeckwee",
    "org_rep_person_name": null
  },
  "summary_narrative": "Het voorstel tot fusie door overneming betreft de opslorping van de besloten vennootschap UNIFISC (KBO 0870736930) door de naamloze vennootschap DELTA ACCOUNTANTS (KBO 0439886288), beide gevestigd te Roeselare. De fusie is ge\u00EFnitieerd om de groepsstructuur te vereenvoudigen, de activiteiten te centraliseren en de administratie te optimaliseren. De ruilverhouding is 1 aandeel in de overnemende vennootschap voor 5,85 aandelen in de overgenomen vennootschap. De fusie wordt geacht vanaf 1 april 2023 boekhoudkundig te zijn uitgevoerd voor rekening van de acquirer.",
  "co_filed_documents": [
    "Fusievoorstel van 14 februari 2023",
    "Eenparige schriftelijke besluiten van het bestuursorgaan NV Delta Accountants van 14 februari 2023 (incl. bijzondere volmachten)"
  ],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Devos Lieven",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "L\u0027Apog\u00E9e Investments nv"
  }
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Devos Lieven",
        "address": null,
        "birth_date": null
      },
      "via_org": {
        "kbo": "0826054671",
        "name": "Accountancy Lieven Devos Comm.V",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "effective_date": "2021-01-06",
      "evidence_quote": "Ontslag met onmiddellijke ingang van bestuurder Accountancy Lieven Devos Comm.V, gekend onder het ondernemingsnummer 0826.054.671, en diens vaste vertegenwoordiger de heer Devos Lieven."
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "BV"
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}

{
  "events": [
    {
      "kind": "director_in",
      "role": "vaste vertegenwoordiger",
      "person": {
        "rrn": null,
        "name": "Lieven Devos",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "Delta Accountants"
  }
}

{
  "events": [
    {
      "kind": "director_in",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Lieven Devos",
        "address": null,
        "birth_date": null
      },
      "via_org": {
        "kbo": "0826054671",
        "name": "De CommV \u0022ACCOUNTANCY LIEVEN DEVOS\u0022",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "evidence_quote": "Na beraadslaging beslist de vergadering over te gaan tot de benoeming van volgende bestuurder tot en met 26 juni 2026. De CommV \u0022ACCOUNTANCY LIEVEN DEVOS\u0022, gekend onder het ondernemingsnummer: BE 0826.054.671. De heer Lieven Devos gekend in het Belgisch bevolkingsregister onder het rijksregisternumm"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "BV"
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}

{
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "statute_change": {
    "name_change": true,
    "seat_change": false,
    "object_change": true,
    "effective_date": "2020-09-14",
    "legal_form_change": true
  },
  "bedrijfsrevisor": null,
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "FISKAVER",
    "legal_form": "BVBA"
  },
  "signature_regime": "joint_two",
  "special_mandates": [
    {
      "quote": "De vergadering geeft opdracht en volmacht aan ... de instrumenterende notaris om over te gaan tot het opmaken, ondertekenen en neerleggen op de griffie van de Ondernemingsrechtbank van de geco\u00F6rdineerde tekst der statuten.",
      "holder_kbo": null,
      "holder_name": "Notaris Stijn VERHAMME",
      "scope_categories": [
        "publication",
        "filing"
      ],
      "with_substitution": false
    }
  ],
  "governance_change": {
    "admin_delegated_added": [
      {
        "name": "Trees Van Belleghem",
        "quote": "Te benoemen tot afgevaardigd bestuurders: De besloten vennootschap \u0022TREES VAN BELLEGHEM\u0022, voornoemd, met als vaste vertegenwoordiger mevrouw Trees Van Belleghem, voornoemd, hiertoe aangesteld krachtens beslissing van het bestuursorgaan van de BV \u0022TREES VAN BELLEGHEM\u0022, hier tegenwoordig en verklarend dit mandaat te aanvaarden.",
        "excluded_powers": null
      },
      {
        "name": "Steven Brouckaert",
        "quote": "de naamloze vennootschap \u0022L\u0027Apog\u00E9e Investments\u0022, voornoemd, met als vast vertegenwoordiger, de heer Steven Brouckaert, voornoemd, hiertoe aangesteld krachtens beslissing van het bestuursorgaan van de NV \u0022L\u0027Apog\u00E9e Investments\u0022.",
        "excluded_powers": null
      }
    ]
  }
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "statutaire bestuurder",
      "person": {
        "rrn": null,
        "name": "Chantal Verbeke",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_out",
      "role": "statutaire bestuurder",
      "person": {
        "rrn": null,
        "name": "Stephane Vercruysse",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_out",
      "role": "niet-statutair bestuurder",
      "person": {
        "rrn": null,
        "name": "Steven Brouckaert",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_out",
      "role": "bestuurder van overgenomen vennootschap",
      "person": {
        "rrn": null,
        "name": "Trees Van Belleghem",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "statutair bestuurder",
      "person": {
        "rrn": null,
        "name": "TREES VAN BELLEGHEM",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "statutair bestuurder",
      "person": {
        "rrn": null,
        "name": "L\u0027Apog\u00E9e Investments",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "FISKAVER"
  }
}

{
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "name_change": {
    "new": "Delta Accountants",
    "old": "FISKAVER",
    "changed": true
  },
  "seat_change": {
    "changed": false
  },
  "object_change": {
    "changed": false
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "FISKAVER"
  },
  "legal_form_change": {
    "new": "naamloze vennootschap",
    "old": "besloten vennootschap",
    "changed": false
  }
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Chantal Verbeke",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2019-10-31",
      "evidence_quote": "De vergadering van de overnemende vennootschap bevestigt het ontslag van volgende statutaire bestuurders: Mevrouw Chantal Verbeke de dato 31 oktober 2019"
    },
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Stephane Vercruysse",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2020-03-30",
      "evidence_quote": "De vergadering van de overnemende vennootschap bevestigt het ontslag van volgende statutaire bestuurders: De heer Stephane Vercruysse de dato 30 maart 2020"
    },
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Trees Van Belleghem",
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        "birth_date": null
      },
      "via_org": {
        "kbo": "0439886288",
        "name": "TREES VAN BELLEGHEM",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "evidence_quote": "De vergadering aanvaardt het ontslag van de bestuurder van de overgenomen vennootschap \u0022BOEKHOUDKANTOOR DVB\u0022, met name de besloten vennootschap \u0022TREES VAN BELLEGHEM\u0022, voornoemd, met als vaste vertegenwoordiger mevrouw Trees Van Belleghem, voornoemd, en verleent haar kwijting voor de uitoefening van ",
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    },
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Steven Brouckaert",
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        "birth_date": null
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      "via_org": {
        "kbo": null,
        "name": "L\u0027Apog\u00E9e Investments",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "evidence_quote": "De vergadering beslist het ontslag van de in functie zijnde bestuurders van de besloten vennootschap, met name de besloten vennootschap \u0022TREES VAN BELLEGHEM\u0022, voornoemd, met als vaste vertegenwoordiger mevrouw Trees Van Belleghem, voornoemd, en de naamloze vennootschap \u0022L\u0027Apog\u00E9e Investments\u0022, voorno",
      "discharge_granted": true
    },
    {
      "kind": "director_in",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Trees Van Belleghem",
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      "via_org": {
        "kbo": null,
        "name": "TREES VAN BELLEGHEM",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "evidence_quote": "Na beraadslaging beslist de vergadering over te gaan tot de benoeming van volgende bestuurders voor een termijn van zes jaar: De besloten vennootschap \u0022TREES VAN BELLEGHEM\u0022, voornoemd, met als vaste vertegenwoordiger mevrouw Trees Van Belleghem, voornoemd, hiertoe aangesteld krachtens beslissing van"
    },
    {
      "kind": "director_in",
      "role": "bestuurder",
      "person": {
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        "name": "Steven Brouckaert",
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      "via_org": {
        "kbo": null,
        "name": "L\u0027Apog\u00E9e Investments",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "evidence_quote": "de naamloze vennootschap \u0022L\u0027Apog\u00E9e Investments\u0022, voornoemd, met als vast vertegenwoordiger, de heer Steven Brouckaert, voornoemd, hiertoe aangesteld krachtens beslissing van het bestuursorgaan van de NV \u0022L\u0027Apog\u00E9e Investments\u0022."
    },
    {
      "kind": "director_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
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        "birth_date": null
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      "via_org": {
        "kbo": null,
        "name": "TREES VAN BELLEGHEM",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "evidence_quote": "Te benoemen tot afgevaardigd bestuurders: De besloten vennootschap \u0022TREES VAN BELLEGHEM\u0022, voornoemd, met als vaste vertegenwoordiger mevrouw Trees Van Belleghem, voornoemd, hiertoe aangesteld krachtens beslissing van het bestuursorgaan van de BV \u0022TREES VAN BELLEGHEM\u0022, hier tegenwoordig en verklarend"
    },
    {
      "kind": "director_in",
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      "person": {
        "rrn": null,
        "name": "Steven Brouckaert",
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        "birth_date": null
      },
      "via_org": {
        "kbo": null,
        "name": "L\u0027Apog\u00E9e Investments",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "evidence_quote": "de naamloze vennootschap \u0022L\u0027Apog\u00E9e Investments\u0022, voornoemd, met als vast vertegenwoordiger, de heer Steven Brouckaert, voornoemd, hiertoe aangesteld krachtens beslissing van het bestuursorgaan van de NV \u0022L\u0027Apog\u00E9e Investments\u0022."
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
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  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "FISKAVER",
    "legal_form": "BVBA"
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}