DELVAUX ASSOCIES, Experts comptables

{
  "facts": [
    {
      "type": "filing",
      "quote": "29 MAI 2026",
      "value": "2026-05-29",
      "object": null,
      "subject": "e1"
    },
    {
      "type": "merger",
      "quote": "l\u0027organe d\u0027administration de la S.R.L. CODELFIN a \u00E9labor\u00E9, en date du 01/06/2026, le pr\u00E9sent projet de scission partielle de la soci\u00E9t\u00E9 par constitution d\u0027une nouvelle S.R.L. GROUPE DELVAUX ASSOCIES",
      "value": {
        "type": "partial_split",
        "project_date": "2026-06-01"
      },
      "object": "e2",
      "subject": "e1"
    },
    {
      "type": "incorporation",
      "quote": "L\u0027Apport disponible de la S.R.L. GROUPE DELVAUX ASSOCIES (montant issu de la scission partielle de la S.R.L. CODELFIN) sera fix\u00E9 \u00E0 1.870,47 euros \u20AC et sera repr\u00E9sent\u00E9 par 100 actions sans d\u00E9signation de valeur nominale.",
      "value": {
        "shares": 100,
        "capital": {
          "amount": 1870.47,
          "currency": "EUR"
        }
      },
      "object": null,
      "subject": "e2"
    },
    {
      "type": "capital_decrease",
      "quote": "Le capital (Apport Disponible) de la S.R.L. CODELFIN s\u0027\u00E9l\u00E8vera ainsi apr\u00E8s scission \u00E0 4.329,53 \u20AC",
      "value": {
        "capital_after": {
          "amount": 4329.53,
          "currency": "EUR"
        },
        "capital_before": {
          "amount": 6200.0,
          "currency": "EUR"
        }
      },
      "object": null,
      "subject": "e1"
    },
    {
      "type": "share_distribution",
      "quote": "Monsieur Benjamin Corvilain: 50%, soit 50 actions",
      "value": {
        "shares": 50,
        "percentage": "50%"
      },
      "object": "e3",
      "subject": "e2"
    },
    {
      "type": "share_distribution",
      "quote": "Madame Anne-Sophie Delvaux: 50%, soit 50 actions",
      "value": {
        "shares": 50,
        "percentage": "50%"
      },
      "object": "e4",
      "subject": "e2"
    },
    {
      "type": "accounting_effect",
      "quote": "Cette date est fix\u00E9e au 01/04/2026.",
      "value": "2026-04-01",
      "object": null,
      "subject": "e2"
    },
    {
      "type": "tax_qualification",
      "quote": "La scission \u00E0 intervenir sera r\u00E9gie par l\u0027article 211 \u00A7 1er, al 1er du Code des Imp\u00F4ts sur les Revenus et sera donc r\u00E9alis\u00E9e en fonction du Code des Soci\u00E9t\u00E9s et des Associations sous le b\u00E9n\u00E9fice de l\u0027exemption en mati\u00E8re d\u0027imp\u00F4t des soci\u00E9t\u00E9s.",
      "value": "exemption",
      "object": "e2",
      "subject": "e1"
    },
    {
      "type": "officer_appointment",
      "quote": "L\u0027Organe d\u0027Administration/actionnariat de la soci\u00E9t\u00E9 sera compos\u00E9 des personnes suivantes: -Monsieur Benjamin Corvilain : 50%",
      "value": "Administrateur",
      "object": "e3",
      "subject": "e2"
    },
    {
      "type": "officer_appointment",
      "quote": "L\u0027Organe d\u0027Administration/actionnariat de la soci\u00E9t\u00E9 sera compos\u00E9 des personnes suivantes: -Madame Anne-Sophie Delvaux: 50%",
      "value": "Administrateur",
      "object": "e4",
      "subject": "e2"
    },
    {
      "type": "annual_meeting_schedule",
      "quote": "L\u0027assembl\u00E9e g\u00E9n\u00E9rale ordinaire des actionnaires se r\u00E9unira le 1e mardi du mois de mai \u00E0 15 heures.",
      "value": "1e mardi du mois de mai \u00E0 15 heures",
      "object": null,
      "subject": "e2"
    },
    {
      "type": "first_fiscal_year",
      "quote": "L\u0027exercice social de la soci\u00E9t\u00E9 commencera le 1er janvier de chaque ann\u00E9e pour se terminer le 31 d\u00E9cembre.",
      "value": {
        "end": "31-12",
        "start": "01-01"
      },
      "object": null,
      "subject": "e2"
    },
    {
      "type": "notarial_deed",
      "quote": "La scission sera act\u00E9e par devant le Notaire \u003C Victoria et Ysaline DONNER \u003E, Notaires associ\u00E9es, SRL",
      "value": null,
      "object": "e7",
      "subject": "e2"
    },
    {
      "type": "filing",
      "quote": "Le pr\u00E9sent projet de scission partielle sera d\u00E9pos\u00E9 au plus tard le 14/08/2026 au Greffe du Tribunal de l\u0027Entreprise du Brabant Wallon",
      "value": "2026-08-14",
      "object": null,
      "subject": "e1"
    },
    {
      "type": "general_meeting",
      "quote": "pour que la date de l\u0027assembl\u00E9e g\u00E9n\u00E9rale extraordinaire puisse \u00EAtre fix\u00E9e au plus tard le 30/09/2026.",
      "value": "2026-09-30",
      "object": null,
      "subject": "e1"
    },
    {
      "type": "purpose",
      "quote": "a pour objet :- l\u0027exercice d\u0027activit\u00E9s d\u0027interm\u00E9diation en services bancaires et en services\nd\u0027investissement conform\u00E9ment \u00E0 la loi du vingt-deux mars deux mille six relative \u00E0 l\u0027interm\u00E9diation en services\nbancaires et en services d\u0027investissement et \u00E0 la distribution d\u0027instruments financiers, ou \u00E0 toute norme de droit\nqui r\u00E9gira ces activit\u00E9s en remplacement de la loi pr\u00E9cit\u00E9e ;- l\u0027exercice d\u0027activit\u00E9s d\u0027interm\u00E9diation en assurances\net en r\u00E9assurances et la distribution d\u0027assurances conform\u00E9ment \u00E0 la loi du vingt-sept mars mil neuf cent\nnonante cinq relative \u00E0 l\u0027interm\u00E9diation en assurances et en r\u00E9assurances et \u00E0 la distribution d\u0027assurances, ou\n\u00E0 toute norme de droit qui r\u00E9gira ces activi",
      "value": "l\u0027exercice d\u0027activit\u00E9s d\u0027interm\u00E9diation en services bancaires et en services d\u0027investissement conform\u00E9ment \u00E0 la loi du vingt-deux mars deux mille six relative \u00E0 l\u0027interm\u00E9diation en services bancaires et en services d\u0027investissement et \u00E0 la distribution d\u0027instruments financiers, ou \u00E0 toute norme de droit qui r\u00E9gira ces activit\u00E9s en remplacement de la loi pr\u00E9cit\u00E9e ;- l\u0027exercice d\u0027activit\u00E9s d\u0027interm\u00E9diation en assurances et en r\u00E9assurances et la distribution d\u0027assurances conform\u00E9ment \u00E0 la loi du vingt-sept mars mil neuf cent nonante cinq relative \u00E0 l\u0027interm\u00E9diation en assurances et en r\u00E9assurance",
      "object": null,
      "subject": null
    },
    {
      "type": "publication",
      "quote": "Belgisch Staatsblad - 08/06/2026",
      "value": "2026-06-08",
      "object": null,
      "subject": null
    },
    {
      "type": "act_object",
      "quote": "Objet de l\u0027acte: Scission partielle",
      "value": "Scission partielle",
      "object": null,
      "subject": null
    }
  ],
  "act_meta": {
    "model_id": 40,
    "extractor": "open-capture-27b-v3",
    "ocr_chars": 23859,
    "truncated": false,
    "needs_verify": true
  },
  "entities": [
    {
      "id": "e1",
      "kbo": "0840.202.815",
      "kind": "company",
      "name": "CODELFIN",
      "attrs": {
        "seat": "Chauss\u00E9e de Louvain, 428 - 1380 Ohain",
        "legal_form": "SRL"
      }
    },
    {
      "id": "e2",
      "kbo": null,
      "kind": "company",
      "name": "GROUPE DELVAUX ASSOCIES",
      "attrs": {
        "seat": "Chauss\u00E9e de Louvain 428 - 1380 Ohain",
        "status": "newco",
        "legal_form": "SRL"
      }
    },
    {
      "id": "e3",
      "kbo": null,
      "kind": "person",
      "name": "Benjamin Corvilain",
      "attrs": {
        "role": "Administrateur",
        "shareholding": "50%"
      }
    },
    {
      "id": "e4",
      "kbo": null,
      "kind": "person",
      "name": "Anne-Sophie Delvaux",
      "attrs": {
        "role": "Administrateur",
        "shareholding": "50%"
      }
    },
    {
      "id": "e5",
      "kbo": null,
      "kind": "org",
      "name": "P. MOULIN \u0026 N. VAN DER STRAETEN, notaires associ\u00E9s",
      "attrs": {
        "type": "notary_firm"
      }
    },
    {
      "id": "e6",
      "kbo": null,
      "kind": "person",
      "name": "Niek Van der Straeten",
      "attrs": {
        "role": "notaire"
      }
    },
    {
      "id": "e7",
      "kbo": "0742.721.872",
      "kind": "org",
      "name": "Victoria et Ysaline DONNER, Notaires associ\u00E9es, SRL",
      "attrs": {
        "type": "notary_firm"
      }
    },
    {
      "id": "e8",
      "kbo": "0548.693.663",
      "kind": "company",
      "name": "DELVAUX ASSOCIES, EXPERTS-COMPTABLES",
      "attrs": {}
    }
  ]
}

{
  "events": [
    {
      "kind": "fusion_share_issue",
      "after_eur": null,
      "delta_eur": null,
      "before_eur": null,
      "share_emission": {
        "agio_eur": null,
        "share_form": null,
        "share_class": null,
        "n_new_shares": null,
        "with_new_shares": false,
        "nominal_value_eur": null,
        "issue_price_per_share_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": "Cathy PARMENTIER",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Sambreville",
    "is_associated": false
  },
  "act_meta": {
    "language": "mixed",
    "pub_date": "2025-07-29",
    "filing_date": "2025-05-20",
    "act_kind_objet": "Objet de l\u0027acte:"
  },
  "decision": {
    "body": "assembl\u00E9e_generale_extraordinaire",
    "act_date": "2025-07-08",
    "unanimous": true,
    "under_authorized_capital": false,
    "underlying_resolution_date": null
  },
  "bedrijfsrevisor": {
    "waived": true,
    "firm_kbo": null,
    "firm_name": null,
    "ibr_number": null,
    "mission_type": null,
    "individual_name": null
  },
  "subject_company": {
    "kbo": "0548.693.663",
    "name_full": "DELVAUX ASSOCIES, Experts-Comptables",
    "legal_form": "Soci\u00E9t\u00E9 \u00E0 responsabilit\u00E9 limit\u00E9e",
    "is_foreign_registered": false
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Cathy PARMENTIER",
    "org_rep_person_name": null,
    "person_role_at_subject": "notaire"
  },
  "co_filed_documents": [
    "expedition",
    "projet de fusion",
    "rapport sp\u00E9cial commun des conseils d\u0027administration",
    "procurations",
    "statuts coordonn\u00E9s"
  ],
  "shareholders_after": [
    {
      "kbo": "0548.693.663",
      "pct": 100.0,
      "kind": "org",
      "name": "DELVAUX ASSOCIES, Experts-Comptables",
      "role": "aandeelhouder",
      "n_shares": 400,
      "share_class": null
    }
  ],
  "share_classes_after": []
}

{
  "stage": "completed",
  "notary": {
    "name": null,
    "firm_city": null,
    "firm_name": null,
    "office_city": null,
    "is_associated": false
  },
  "act_meta": {
    "language": "mixed",
    "pub_date": "2025-06-03",
    "filing_date": "2014-03-14",
    "act_kind_objet": "Projet de Fusion"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2025-05-20",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": {
    "summary": "L\u0027absence du rapport d\u0027\u00E9change en fonction de l\u0027article 12:57 du Code des Soci\u00E9t\u00E9s et des Associations indique qu\u0027il n\u0027y aura pas de cr\u00E9ation d\u0027actions nouvelles dans la SRL DELVAUX ASSOCIES, Experts-Comptables.",
    "articles": [
      "12:57"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0548.693.663",
        "name": "SRL DELVAUX ASSOCIES, Experts-Comptables",
        "role": "acquiring",
        "address": "Chauss\u00E9e de Louvain, 428/ \u00E0 1380 Ohain",
        "is_foreign": false,
        "legal_form": "SRL",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0866.808.430",
        "name": "SRL GESTION \u0026 CONSEILS",
        "role": "absorbed",
        "address": "Chauss\u00E9e de Louvain, 428 \u00E0 1380 Ohain",
        "is_foreign": false,
        "legal_form": "SRL",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:50",
      "12:7",
      "12:57",
      "211 \u00A71 al. 4 CIR 92",
      "183 bis CIR 92",
      "117 \u00A71",
      "120 al 3 du Code des",
      "11",
      "18 \u00A73 du Code de la ",
      "344 \u00A71 du CIR 92",
      "182 du Code des Droi"
    ],
    "is_cross_border": false,
    "is_silent_merger": true,
    "balance_basis_date": "2024-12-31",
    "exchange_ratio_text": null,
    "new_shares_issued_n": null,
    "real_estate_included": true,
    "patrimony_description": "La fusion par absorption comprend la totalit\u00E9 des avoirs, actifs et passifs ainsi que les droits et les engagements de la SRL GESTION \u0026 CONSEILS, soci\u00E9t\u00E9 absorb\u00E9e au 31 d\u00E9cembre 2024.",
    "equity_transferred_eur": 510466.14,
    "accounting_effective_date": "2025-01-01"
  },
  "subject_company": {
    "kbo": "0548.693.663",
    "name_full": "SRL DELVAUX ASSOCIES, Experts-Comptables",
    "legal_form": "SRL"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "G\u00E9rard Delvaux",
    "org_rep_person_name": null
  },
  "summary_narrative": "La SRL DELVAUX ASSOCIES, Experts-Comptables, soci\u00E9t\u00E9 absorbante, se propose de fusionner avec la SRL GESTION \u0026 CONSEILS, soci\u00E9t\u00E9 absorb\u00E9e. Cette op\u00E9ration, assimil\u00E9e \u00E0 une fusion par absorption, est bas\u00E9e sur les comptes annuels arr\u00EAt\u00E9s au 31 d\u00E9cembre 2024 et sera effective au 1er janvier 2025. Le patrimoine de la soci\u00E9t\u00E9 absorb\u00E9e sera int\u00E9gr\u00E9 dans la soci\u00E9t\u00E9 absorbante, qui sera dissoute \u00E0 cette date.",
  "co_filed_documents": [],
  "detected_real_type": "fusion_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}