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      "kind": "director_in",
      "role": "administrateur statutaire",
      "person": {
        "rrn": null,
        "name": "BR D Audit",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "administrateur non-statutaire",
      "person": {
        "rrn": null,
        "name": "Frank Grar\u00E9",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "GROUPE AUDIT BELGIUM"
  }
}

{
  "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": "0434.720.148",
    "name_full": "GROUPE AUDIT BELGIUM"
  },
  "legal_form_change": {
    "new": "Soci\u00E9t\u00E9 \u00E0 responsabilit\u00E9 limit\u00E9e",
    "old": "Soci\u00E9t\u00E9 \u00E0 responsabilit\u00E9 limit\u00E9e",
    "changed": false
  }
}

{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "GROUPE AUDIT BELGIUM"
  }
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Jean-Pierre Vandaele",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_out",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Jacques Clocquet",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Claeys W. Bedrijfsrevisor",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "BR D Audit",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Gilles Dani\u00EBls",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "GROUPE AUDIT BELGIUM"
  }
}

{
  "stage": "completed",
  "notary": {
    "name": "Kim Lagae",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Brussel",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2018-12-27",
    "filing_date": "2018-12-12",
    "act_kind_objet": "MET FUSIE GELIJKGESTELDE VERRICHTING"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2018-11-23",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0434.720.148",
        "name": "GROUPE AUDIT BELGIUM",
        "role": "acquiring",
        "address": "1090 Jette, Burgemeester Etienne Demunterl. 5/10",
        "is_foreign": false,
        "legal_form": "BV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0825.713.686",
        "name": "A Audit",
        "role": "absorbed",
        "address": "2600 Antwerpen, Elisabethlaan 2",
        "is_foreign": false,
        "legal_form": "Co\u00F6peratieve Vennootschap met Beperkte Aansprakelijkheid",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:7",
      "12:50",
      "12:75",
      "12:103"
    ],
    "is_cross_border": false,
    "is_silent_merger": true,
    "balance_basis_date": null,
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "Het gehele vermogen van de co\u00F6peratieve vennootschap met beperkte aansprakelijkheid A Audit, inclusief alle rechten en verplichtingen, wordt overgenomen door GROUPE AUDIT BELGIUM. De overname gebeurt via een met fusie gelijkgestelde verrichting volgens de vereenvoudigde procedure.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2018-07-01"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "GROUPE AUDIT BELGIUM",
    "legal_form": "BV"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Kim Lagae",
    "org_rep_person_name": null
  },
  "summary_narrative": "De buitengewone algemene vergadering van GROUPE AUDIT BELGIUM besliste op 23 november 2018 de overname van A Audit via een met fusie gelijkgestelde verrichting, met boekhoudkundige en fiscale uitwerking vanaf 1 juli 2018. De overnemende vennootschap is reeds eigenaar van alle aandelen van de overgenomen vennootschap. Daarnaast werden zaakvoerders ontslagen en nieuwe statutaire zaakvoerders benoemd, en werden statuten gewijzigd.",
  "co_filed_documents": [
    "uitgifte van het proces-verbaal",
    "volmacht",
    "co\u00F6rdinatie der statuten"
  ],
  "detected_real_type": "fusion_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "GROUPE AUDIT BELGIUM"
  }
}

{
  "stage": "completed",
  "notary": {
    "name": "Kim Lagae",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Bruxelles",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2018-12-27",
    "filing_date": "2018-12-12",
    "act_kind_objet": "OPERATION ASSIMILEE A FUSION - SOCIETE ABSORBANTE - DEMISSION"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2018-11-23",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0434.720.148",
        "name": "GROUPE AUDIT BELGIUM",
        "role": "acquiring",
        "address": "Jette (1090 Bruxelles), avenue Bourgmestre Etienne Demunter 5/10",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 Priv\u00E9e \u00E0 Responsabilit\u00E9 Limit\u00E9e",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0825.713.686",
        "name": "A Audit",
        "role": "absorbed",
        "address": "2600 Anvers, Elisabethlaan 2",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 coop\u00E9rative \u00E0 responsabilit\u00E9 limit\u00E9e",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "719",
      "720",
      "721",
      "722",
      "723",
      "724",
      "725",
      "726",
      "727"
    ],
    "is_cross_border": false,
    "is_silent_merger": true,
    "balance_basis_date": "2018-06-30",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "L\u0027int\u00E9gralit\u00E9 du patrimoine, actif et passif, de la soci\u00E9t\u00E9 coop\u00E9rative \u00E0 responsabilit\u00E9 limit\u00E9e A Audit est transf\u00E9r\u00E9e \u00E0 la soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e GROUPE AUDIT BELGIUM.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2018-07-01"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "GROUPE AUDIT BELGIUM",
    "legal_form": "Soci\u00E9t\u00E9 Priv\u00E9e \u00E0 Responsabilit\u00E9 Limit\u00E9e"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Kim Lagae",
    "org_rep_person_name": null
  },
  "summary_narrative": "L\u0027assembl\u00E9e g\u00E9n\u00E9rale extraordinaire de GROUPE AUDIT BELGIUM a d\u00E9cid\u00E9 d\u0027absorber la soci\u00E9t\u00E9 coop\u00E9rative A Audit par voie d\u0027op\u00E9ration assimil\u00E9e \u00E0 fusion, avec effet comptable et fiscal au 1er juillet 2018. La soci\u00E9t\u00E9 absorbante, d\u00E9j\u00E0 propri\u00E9taire de toutes les parts de la soci\u00E9t\u00E9 absorb\u00E9e, a re\u00E7u l\u0027int\u00E9gralit\u00E9 de son patrimoine. Des d\u00E9missions et nominations de g\u00E9rants statutaires ont \u00E9galement \u00E9t\u00E9 approuv\u00E9es.",
  "co_filed_documents": [
    "une exp\u00E9dition du proc\u00E8s-verbal avec une procuration",
    "une coordination des statuts"
  ],
  "detected_real_type": "fusion_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Jean-Pierre Vandaele",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_out",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Jacques Clocquet",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "g\u00E9rant statutaire",
      "person": {
        "rrn": null,
        "name": "Claeys W. Bedrijfsrevisor",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "g\u00E9rant statutaire",
      "person": {
        "rrn": null,
        "name": "BR D Audit",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "g\u00E9rant statutaire",
      "person": {
        "rrn": null,
        "name": "Gilles Dani\u00EBls",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "GROUPE AUDIT BELGIUM"
  }
}

{
  "stage": "proposal",
  "notary": {
    "name": "Karel Lacquet",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Herent",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2018-10-17",
    "filing_date": "2018-09-07",
    "act_kind_objet": "PROPOSITION DE FUSION PAR ABSORPTION AVEC UNE OP\u00C9RATION"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2018-09-07",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0434.720.148",
        "name": "SC SPRL Groupe Audit Belgium",
        "role": "acquiring",
        "address": "Avenue du Bourgmestre Etienne Demunter 5/10, 1090 Jette",
        "is_foreign": false,
        "legal_form": "SC SPRL",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0825.713.686",
        "name": "SC SCRL A Audit",
        "role": "absorbed",
        "address": "Avenue Elisabeth 2, 2600 Anvers",
        "is_foreign": false,
        "legal_form": "SC SCRL",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:7",
      "12:50",
      "719",
      "727"
    ],
    "is_cross_border": false,
    "is_silent_merger": true,
    "balance_basis_date": "2018-06-30",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": true,
    "patrimony_description": "Le patrimoine entier de la soci\u00E9t\u00E9 absorb\u00E9e (SC SCRL A Audit) est transf\u00E9r\u00E9 \u00E0 la soci\u00E9t\u00E9 absorbante (SC SPRL Groupe Audit Belgium), y compris ses activit\u00E9s d\u0027audit, ses biens mobiliers et immobiliers, et ses droits et obligations. L\u0027op\u00E9ration s\u0027inscrit dans une continuit\u00E9 comptable et fiscale.",
    "equity_transferred_eur": 18600.0,
    "accounting_effective_date": "2018-07-01"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "SC SPRL Groupe Audit Belgium",
    "legal_form": "SC SPRL"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0553.473.090",
    "org_name": "SC SPRL Claeys W. Bedrijfsrevisor",
    "person_name": null,
    "org_rep_person_name": "Werner Claeys"
  },
  "summary_narrative": "La SC SPRL Groupe Audit Belgium, ayant son si\u00E8ge \u00E0 Jette, a d\u00E9cid\u00E9 de soumettre \u00E0 ses assembl\u00E9es g\u00E9n\u00E9rales extraordinaires un projet de fusion par absorption de la SC SCRL A Audit, bas\u00E9e \u00E0 Anvers. Cette fusion, qualifi\u00E9e de \u0027fusion silencieuse\u0027 car la soci\u00E9t\u00E9 absorbante d\u00E9tient d\u00E9j\u00E0 toutes les parts de la soci\u00E9t\u00E9 absorb\u00E9e, vise \u00E0 harmoniser les structures administratives et op\u00E9rationnelles des deux cabinets d\u0027audit. L\u0027op\u00E9ration, effective \u00E0 compter du 1er juillet 2018, est neutre sur le plan fiscal et ne pr\u00E9voit pas l\u0027\u00E9mission de nouvelles parts sociales.",
  "co_filed_documents": [],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": "proposal",
  "notary": {
    "name": "Werner Claeys",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Brussel",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2018-10-17",
    "filing_date": "2018-10-08",
    "act_kind_objet": "Onderwerp akte: Fusievoorstel bij fusie met door overneming gelijkgestelde verrichting"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2018-09-07",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0434.720.148",
        "name": "Groupe Audit Belgium BV o.v.v. BVBA",
        "role": "acquiring",
        "address": "Burgemeester Etienne Demunterlaan 5/10, 1090 Jette",
        "is_foreign": false,
        "legal_form": "BV o.v.v. BVBA",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0825.713.686",
        "name": "A Audit BV o.v.v. CVBA",
        "role": "absorbed",
        "address": "Elisabethlaan 2, 2600 Antwerpen",
        "is_foreign": false,
        "legal_form": "BV o.v.v. CVBA",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:7",
      "12:50",
      "12:75",
      "12:103"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2018-04-09",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "De volledige activa en passiva van de overgenomen vennootschap, inclusief haar beroepswaarden, klantrelaties en immateri\u00EBle activa, worden overgenomen. De fusie gebeurt met boekhoudkundige continuiteit en fiscaal neutraal.",
    "equity_transferred_eur": 18600.0,
    "accounting_effective_date": "2018-07-01"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "Groupe Audit Belgium",
    "legal_form": "BV o.v.v. BVBA"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0553.473.090",
    "org_name": "Claeys W. Bedrijfsrevisor BVBA",
    "person_name": null,
    "org_rep_person_name": "Werner Claeys"
  },
  "summary_narrative": "De bestuursorganen van Groupe Audit Belgium BV o.v.v. BVBA en A Audit BV o.v.v. CVBA hebben op 7 september 2018 een fusievoorstel opgesteld voor een fusie door overneming, waarbij Groupe Audit Belgium de overnemende vennootschap is en A Audit de overgenomen vennootschap. De fusie zal worden goedgekeurd door de buitengewone algemene vergaderingen van beide vennootschappen. De verrichting is gebaseerd op de jaarrekening afgesloten per 9 april 2018 en wordt boekhoudkundig geacht vanaf 1 juli 2018 te zijn verricht.",
  "co_filed_documents": [],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_in",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Frank Grar\u00E9",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Jan Huygens",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Gilles Dani\u00EBls",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "Groupe Audit Belgium"
  }
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Brigitte Divers",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "SC SPRL Br D Audit",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "Groupe Audit Belgium"
  }
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Jos Vanhees",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "Groupe Audit Belgium"
  }
}

{
  "events": [
    {
      "kind": "director_in",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Jean-Pierre Vandaele",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Jacques Clocquet",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Brigitte Jacqueline Divers",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "Groupe Audit Belgium"
  }
}

{
  "events": [
    {
      "kind": "zetel_transfer",
      "seat_type": "siege_social",
      "new_address": {
        "raw": "1090 Brussel, Burgemeester Etienne Demunterlaan 5/10",
        "city": "Brussel",
        "region": "brussels_hoofdstedelijk_gewest",
        "street": "Burgemeester Etienne Demunterlaan",
        "country": "BE",
        "postcode": "1090",
        "box_number": "10",
        "street_number": "5",
        "locality_suffix": null
      },
      "old_address": {
        "raw": "1090 Jette, Burgemeester Etienne Demunterlaan 5 bus 10",
        "city": "Jette",
        "region": "brussels_hoofdstedelijk_gewest",
        "street": "Burgemeester Etienne Demunterlaan",
        "country": "BE",
        "postcode": "1090",
        "box_number": "10",
        "street_number": "5",
        "locality_suffix": null
      },
      "effective_date": "2014-07-01",
      "evidence_quote": "De vergadering beslist de zetel van de vennootschap naar 1090 Jette, Burgemeester Etienne Demunterlaan 5 bus 10.",
      "region_changed": false,
      "is_statute_change": true,
      "nationality_change": false,
      "old_address_source": "header_volledig_adres",
      "statute_clause_text": "De werkelijke zetel is gevestigd te 1090 Brussel, Burgemeester Etienne Demunterlaan 5/10, gerechtelijk arrondissement Brussel.",
      "statute_article_number": "2",
      "effective_date_qualifier": "retroactive",
      "statutaire_vs_werkelijke": "statutaire",
      "linguistic_region_changed": false,
      "court_jurisdiction_changed": false,
      "effective_date_is_approximate": false
    },
    {
      "kind": "zetel_transfer",
      "seat_type": "siege_social",
      "new_address": {
        "raw": "3500 Hasselt, Martelarenlaan 11 bus 5",
        "city": "Hasselt",
        "region": "vlaams_gewest",
        "street": "Martelarenlaan",
        "country": "BE",
        "postcode": "3500",
        "box_number": "5",
        "street_number": "11",
        "locality_suffix": null
      },
      "old_address": {
        "raw": "3500 Hasselt, Martelarenlaan 11 bus 5",
        "city": "Hasselt",
        "region": "vlaams_gewest",
        "street": "Martelarenlaan",
        "country": "BE",
        "postcode": "3500",
        "box_number": "5",
        "street_number": "11",
        "locality_suffix": null
      },
      "effective_date": "2014-07-01",
      "evidence_quote": "De vergadering beslist de zetel van de vennootschap naar 1090 Jette, Burgemeester Etienne Demunterlaan 5 bus 10.",
      "region_changed": false,
      "is_statute_change": false,
      "nationality_change": false,
      "old_address_source": "header_volledig_adres",
      "statute_clause_text": "De werkelijke zetel is gevestigd te 1090 Brussel, Burgemeester Etienne Demunterlaan 5/10, gerechtelijk arrondissement Brussel.",
      "statute_article_number": "2",
      "effective_date_qualifier": "retroactive",
      "statutaire_vs_werkelijke": "statutaire",
      "linguistic_region_changed": false,
      "court_jurisdiction_changed": false,
      "effective_date_is_approximate": false
    }
  ],
  "notary": {
    "name": "Damien Hissette",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Brussel",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2015-01-02",
    "filing_date": "2014-12-19",
    "act_kind_objet": "Onderwerp akte:"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "date": "2014-12-10",
    "unanimous": true
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "GROUPE AUDIT BELGIUM",
    "legal_form": "BVBA"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0553.473.090",
    "org_name": "Claeys. W. Bedrijfsrevisor",
    "person_name": null,
    "org_rep_person_name": "Werner Claeys",
    "person_role_at_subject": null
  },
  "co_filed_documents": [
    "Verslagen van de zaakvoerder en van de bedrijfsrevisor",
    "Voorstel van parti\u00EBle splitsing",
    "Statuten van de nieuwe BVBA \u0027JOS VANHEES\u0027"
  ]
}

{
  "stage": "completed",
  "notary": {
    "name": "Damien HISETTE",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Brussel",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2015-01-02",
    "filing_date": "2014-12-19",
    "act_kind_objet": "PARTIELE SPLITSING DOOR DE OPRICHTING VAN EEN NIEUWE VEN-"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2014-12-10",
    "unanimous": null
  },
  "conversion": {
    "effective_date": null,
    "jurisdiction_to": "BE",
    "legal_form_after": "Besloten vennootschap met beperkte aansprakelijkheid",
    "jurisdiction_from": "BE",
    "legal_form_before": "Burgerlijke vennootschap onder de vorm van een besloten vennootschap met beperkte aansprakelijkheid"
  },
  "detected_kind": "demerger_partial",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0434.720.148",
        "name": "GROUPE AUDIT BELGIUM",
        "role": "demerged",
        "address": "1090 Brussel, Burgemeester Etienne Demunterlaan 5/10",
        "is_foreign": false,
        "legal_form": "Burgerlijke vennootschap onder de vorm van een besloten vennootschap met beperkte aansprakelijkheid",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": null,
        "name": "JOS VANHEES",
        "role": "recipient",
        "address": "3500 Hasselt, Martelarenlaan 11 bus 5",
        "is_foreign": false,
        "legal_form": "Besloten vennootschap met beperkte aansprakelijkheid",
        "is_new_company": true,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "743",
      "745",
      "677 juncto 674"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2014-06-30",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 3000,
    "real_estate_included": true,
    "patrimony_description": "De overdracht betreft een bedrijfstak met activa en passiva, rechten en verplichtingen, met name de activiteiten van accountancy, fiscale dienstverlening, consulting, management en beheer van onroerende goederen. Het vermogen wordt overgedragen in de staat waarin het zich bevindt op 30 juni 2014.",
    "equity_transferred_eur": 176968.86,
    "accounting_effective_date": "2014-07-01"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "GROUPE AUDIT BELGIUM",
    "legal_form": "Burgerlijke vennootschap onder de vorm van een besloten vennootschap met beperkte aansprakelijkheid"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": null,
    "org_name": "Celis \u0026 Liesse, geassocieerde notarissen",
    "person_name": null,
    "org_rep_person_name": null
  },
  "summary_narrative": "De algemene vergadering van GROUPE AUDIT BELGIUM besliste op 10 december 2014 een parti\u00EBle splitsing door oprichting van een nieuwe vennootschap, JOS VANHEES BVBA. De activa en passiva van de activiteiten van accountancy, fiscale dienstverlening, consulting, management en beheer van onroerende goederen werden overgedragen aan de nieuwe vennootschap. De inbreng gebeurde op basis van de jaarrekening afgesloten per 30 juni 2014. De nieuwe vennootschap ontvangt 3.000 aandelen zonder nominale waarde als vergoeding. De overdracht is boekhoudkundig geldig vanaf 1 juli 2014.",
  "co_filed_documents": [
    "Verslagen van de zaakvoerder en van de bedrijfsrevisor",
    "Voorstel van parti\u00EBle splitsing",
    "Statuten van de nieuwe vennootschap JOS VANHEES BVBA"
  ],
  "detected_real_type": "demerger_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "name_change": {
    "new": "GROUPE AUDIT BELGIUM",
    "old": "JOS VANHEES",
    "changed": true
  },
  "seat_change": {
    "changed": true
  },
  "object_change": {
    "changed": true
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "GROUPE AUDIT BELGIUM"
  },
  "legal_form_change": {
    "new": "Burgerlijke vennootschap onder de vorm van een besloten vennootschap met beperkte aansprakelijkheid",
    "old": "Burgerlijke vennootschap onder de vorm van een besloten vennootschap met beperkte aansprakelijkheid",
    "changed": false
  }
}

{
  "events": [
    {
      "kind": "capital_increase",
      "after_eur": 18600.0,
      "delta_eur": 7406.41,
      "before_eur": 11193.59,
      "contribution_type": "geld"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0434.720.148",
    "name_full": "GROUPE AUDIT BELGIUM"
  }
}