Moore Audit

{
  "notary": {
    "name": "Olivier Van Maele",
    "firm_city": null,
    "firm_name": "VAN MAELE EN COUCK GEASSOCIEERDE NOTARISSEN BV",
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2026-05-13",
    "filing_date": "2026-05-11",
    "act_kind_objet": "FUSIEVOORSTEL in verband met een GERUISLOZE FUSIE"
  },
  "key_dates": [
    {
      "date": "2026-05-13",
      "label": "Datum van neerlegging ter griffie"
    },
    {
      "date": "2026-01-01",
      "label": "Datum vanaf welke handelingen van de Over Te Nemen Vennootschap boekhoudkundig geacht worden te zijn verricht voor rekening van de Verkrijgende Vennootschap"
    },
    {
      "date": "2025-12-31",
      "label": "Afsluitdatum van het laatst goedgekeurde boekjaar"
    }
  ],
  "key_parties": [
    {
      "kbo": "0453925059",
      "kind": "org",
      "name": "MOORE AUDIT",
      "role": "Verkrijgende Vennootschap"
    },
    {
      "kind": "person",
      "name": "Guy De Roover",
      "role": "Bestuurder"
    },
    {
      "kind": "person",
      "name": "Peter Verschelden",
      "role": "Bestuurder"
    },
    {
      "kind": "person",
      "name": "Jean-Philippe Thirion",
      "role": "Bestuurder"
    },
    {
      "kind": "person",
      "name": "Wim Rutsaert",
      "role": "Bestuurder"
    },
    {
      "kind": "person",
      "name": "Carl Rombaut",
      "role": "Bestuurder"
    },
    {
      "kind": "person",
      "name": "Gert-Jan Van Der Gucht",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Christophe Schits",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Elien Rousseeuw",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Floris De Meulder",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Saskia Breuval",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Yorick Vanderlinden",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Bruno De Clercq",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Rania El Jaouadi",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Dominique Jaminet",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Camille Houtave",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Kaat Willems",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Eline Roels",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Marie Decloedt",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Valira Baleci",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Liesl Aegten",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Eline Haekens",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Anouk Van Tricht",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Olivier Van Maele",
      "role": "Notaris"
    },
    {
      "kind": "org",
      "name": "VAN MAELE EN COUCK GEASSOCIEERDE NOTARISSEN BV",
      "role": "Notarisfirma"
    }
  ],
  "key_amounts_eur": [
    {
      "label": "Vast registratierecht",
      "amount": 50.0
    }
  ],
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "Besloten Vennootschap"
  },
  "publication_proxy": {
    "kind": null
  },
  "summary_narrative": "",
  "co_filed_documents": [],
  "detected_real_type": "fusion_proposal"
}

{
  "stage": "proposal",
  "notary": {
    "name": "Olivier Van Maele",
    "firm_city": null,
    "firm_name": "VAN MAELE EN COUCK GEASSOCIEERDE NOTARISSEN BV",
    "office_city": "Aalst",
    "is_associated": true
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2026-05-13",
    "filing_date": "2026-05-11",
    "act_kind_objet": "DIVERSEN"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2026-05-11",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0693.967.791",
        "name": "DE ROOVER \u0026 PARTNERS BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "Rijmenamsesteenweg 290, 3150 Haacht",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
        "role": "acquiring",
        "address": "Esplanade 1 bus 96, 1020 Brussel",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:7",
      "12:50",
      "12:51"
    ],
    "is_cross_border": false,
    "is_silent_merger": true,
    "balance_basis_date": "2025-12-31",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "Het gehele vermogen, inclusief rechten en verplichtingen, van DE ROOVER \u0026 PARTNERS BEDRIJFSREVISOREN wordt overgenomen door MOORE AUDIT zonder uitgifte van nieuwe aandelen.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2026-01-01"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "Besloten Vennootschap"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0555.651.236",
    "org_name": "MOORE LAW BELGIUM BV",
    "person_name": null,
    "org_rep_person_name": null
  },
  "summary_narrative": "De bestuursorganen van DE ROOVER \u0026 PARTNERS BEDRIJFSREVISOREN en MOORE AUDIT hebben een fusievoorstel ingediend voor een met fusie door overneming gelijkgestelde verrichting (geruisloze fusie) onder toepassing van artikel 12:7, 1\u00B0 jo. 12:50 WVV. Bij deze fusie wordt het gehele vermogen van DE ROOVER \u0026 PARTNERS BEDRIJFSREVISOREN overgenomen door MOORE AUDIT zonder uitgifte van nieuwe aandelen. De fusie zal boekhoudkundig gelden vanaf 1 januari 2026, op basis van de jaarrekening afgesloten per 31 december 2025. Het voorstel zal worden voorgelegd aan de buitengewone algemene vergaderingen van bei",
  "co_filed_documents": [
    "fusievoorstel"
  ],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
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    {
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        "name": "Jean-Philippe Thirion",
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    },
    {
      "kind": "director_out",
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        "rrn": null,
        "name": "Fran\u00E7ois Degeest",
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      }
    },
    {
      "kind": "director_out",
      "role": "bijzondere volmacht - operationeel",
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        "rrn": null,
        "name": "Wouter Nielandt",
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        "birth_date": null
      }
    },
    {
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        "rrn": null,
        "name": "Jean Bernard Pieuili-Takou",
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        "birth_date": null
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    },
    {
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        "rrn": null,
        "name": "Marc Marissen",
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    },
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        "rrn": null,
        "name": "Emiel Walkiers",
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    },
    {
      "kind": "director_out",
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        "rrn": null,
        "name": "Luc Martens",
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    },
    {
      "kind": "director_out",
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        "rrn": null,
        "name": "Johan Van Mieghem",
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        "birth_date": null
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    },
    {
      "kind": "director_in",
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      "person": {
        "rrn": null,
        "name": "Kevin Gevels",
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    },
    {
      "kind": "director_in",
      "role": "bijzondere volmacht - operationeel",
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        "rrn": null,
        "name": "Guy De Roover",
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      }
    },
    {
      "kind": "director_in",
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        "rrn": null,
        "name": "Stefan Boonen",
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        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "bijzondere volmacht - operationeel",
      "person": {
        "rrn": null,
        "name": "Andr\u00E9 Schouteet",
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        "birth_date": null
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    },
    {
      "kind": "director_in",
      "role": "bijzondere volmacht - operationeel",
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        "rrn": null,
        "name": "Kasper De Keersmaecker",
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        "birth_date": null
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    },
    {
      "kind": "director_in",
      "role": "bijzondere volmacht - procurement",
      "person": {
        "rrn": null,
        "name": "Koen Bergs",
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      }
    },
    {
      "kind": "director_in",
      "role": "bijzondere volmacht - HR",
      "person": {
        "rrn": null,
        "name": "Mireille Coudron",
        "address": null,
        "birth_date": null
      }
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  ],
  "schema": "v3.2",
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    "extractor": "qwen3-30b-a3b"
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  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT"
  }
}

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        "name": "Jean-Philippe Thirion",
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      "effective_date": "2025-12-09",
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        "name": "Peter Verschelden",
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      "evidence_quote": "Het bestuursorgaan is vanaf 9 december 2025, zodoende als volgt samengesteld: \u2022 de heer Peter Verschelden, bestuurder en gedelegeerd bestuurder;",
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        "name": "Carl Rombaut",
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      "evidence_quote": "Het bestuursorgaan is vanaf 9 december 2025, zodoende als volgt samengesteld: \u2022 de heer Carl Rombaut, bestuurder; en",
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      "kind": "delegation_dagelijks_bestuur_in",
      "role": "bestuurder",
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        "rrn": null,
        "name": "Wim Rutsaert",
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      "effective_date": null,
      "evidence_quote": "Het bestuursorgaan is vanaf 9 december 2025, zodoende als volgt samengesteld: \u2022 de heer Wim Rutsaert, bestuurder.",
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    {
      "kind": "decharge_granted",
      "role": "gedelegeerd_bestuurder",
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        "rrn": null,
        "name": "Bruno Van Bosstraeten",
        "address": "Lemenhoekstraat 19, 2861 Onze-Lieve-Vrouw-Waver",
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      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 31 december 2024, alle bijzondere volmachten toegekend aan de heer Bruno Van Bosstraeten, wonende te Lemenhoekstraat 19, 2861 Onze-Lieve-Vrouw-Waver, zoals gepubl",
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    {
      "kind": "decharge_granted",
      "role": "gedelegeerd_bestuurder",
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        "rrn": null,
        "name": "Fran\u00E7ois Degeest",
        "address": "Markt 67 2B, 1780 Wemmel",
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      },
      "reason": null,
      "subkind": "regular",
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      "statutory": "statutair",
      "compensated": null,
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      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 1 januari 2025, alle bijzondere volmachten toegekend aan de heer Fran\u00E7ois Degeest, wonende te Markt 67 2B, 1780 Wemmel, zoals gepubliceerd in de bijlagen van het ",
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    {
      "kind": "decharge_granted",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Wouter Nielandt",
        "address": "Vinkenbaan 44, 1820 Steenokkerzeel",
        "birth_date": null,
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      },
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      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 30 april 2025, alle bijzondere volmachten toegekend aan de heer Wouter Nielandt, wonende te Vinkenbaan 44, 1820 Steenokkerzeel, zoais gepubliceerd in de bijlagen ",
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    {
      "kind": "decharge_granted",
      "role": "gedelegeerd_bestuurder",
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        "rrn": null,
        "name": "Jean Bernard Pieuili-Takou",
        "address": "Eeksken 53, 1745 Opwijk",
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      "statutory": "statutair",
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      "effective_date": null,
      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 31 juli 2025 alle bijzondere volmachten toegekend aan de heer Jean Bernard Pieuili-Takou, wonende te Eeksken 53, 1745 Opwijk, zoals gepubliceerd in de bijlagen va",
      "decharge_status": "granted",
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    {
      "kind": "decharge_granted",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Marc Marissen",
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      },
      "reason": null,
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      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 31 december 2025 alle bijzondere volmachten toegekend aan de volgende personen te herroepen: de heer Marc Marissen, wonende te Mgr. Donchelei 38, 2290 Vorselaar z",
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      "kind": "decharge_granted",
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        "rrn": null,
        "name": "Emiel Walkiers",
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        "birth_date": null,
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        "birth_place": null
      },
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      "compensated": null,
      "effective_date": null,
      "evidence_quote": "de heer Emiel Walkiers, wonende te Maarschalk G\u00E9rardstraat 11, 2000 Antwerpen, zoals gepubliceerd in de bijlagen van het Belgisch Staatsblad van 27 september 2012 onder het nummer *12160669*:",
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    {
      "kind": "decharge_granted",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Luc Martens",
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        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "de heer Luc Martens, wonende te Poederleesteenweg 145, 2460 Kasterlee, zoals gepubliceerd in de bijlagen van het Belgisch Staatsblad van 27 augustus 2021 onder het nummer *21103540*;",
      "decharge_status": "granted",
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    },
    {
      "kind": "decharge_granted",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Johan Van Mieghem",
        "address": "Polderstraat 102, 2070 Zwijndrecht",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "de heer Johan Van Mieghem, wonende te Polderstraat 102, 2070 Zwijndrecht, zoals gepubliceerd in de bijlagen van het Belgisch Staatsblad van 27 september 2012 onder het nummer *12160669*, te herroepen.",
      "decharge_status": "granted",
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Kevin Gevels",
        "address": "Louis Nutenstraat 25, 2870 Puurs",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2024-09-30",
      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 30 september 2024, en uiterlijk tot herroeping van de volmacht middels publicatie in de Bijlagen tot het Belgisch Staatsblad, de nagenoemde bevoegdheden bij wijze",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2024-09-30"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Guy De Roover",
        "address": "Rijmenamsesteenweg 290, 3150 Haacht",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-06-01",
      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 1 juni 2025, en uiterlijk tot herroeping van de volmacht middels publicatie in de Bijlagen tot het Belgisch Staatsblad, de nagenoemde bevoegdheden bij wijze van b",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-06-01"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Stefan Boonen",
        "address": "Waversesteenweg 71A, 2820 Bonheiden",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-06-01",
      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 1 juni 2025, en uiterlijk tot herroeping van de volmacht middels publicatie in de Bijlagen tot het Belgisch Staatsblad, de nagenoemde bevoegdheden bij wijze van b",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-06-01"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Andr\u00E9 Schouteet",
        "address": "Kwerpsebaan 326, 3071 Kortenberg",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-06-01",
      "evidence_quote": "de heer Andr\u00E9 Schouteet, wonende te Kwerpsebaan 326, 3071 Kortenberg : (A1) en (\u04102).",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-06-01"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Kasper De Keersmaecker",
        "address": "Heidestraat 18, 1742 Sint-Katherina-Lombeek",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-06-30",
      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 30 juni 2025, en uiterlijk tot herroeping van de volmacht middels publicatie in de Bijlagen tot het Belgisch Staatsblad, de nagenoemde bevoegdheden bij wijze van ",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-06-30"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Koen Bergs",
        "address": "Eikenlaan 8, 3910 Pelt",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-07-01",
      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 1 juli 2025 en uiterlijk tot herroeping van de volmacht middels publicatie in de Bijlagen tot het Belgisch Staatsblad, de nagenoemde bevoegdheden bij wijze van bi",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-07-01"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Mireille Coudron",
        "address": "Asselsstraat 6, 9031 Drongen",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Het bestuursorgaan beslist om de draagwijdte van de bijzondere volmacht HR toegekend aan mevrouw Mireille Coudron, wonende te Asselsstr\u00E1at 6, 9031 Drongen, zoals gepubliceerd in de Bijlagen bij het Belgisch Staatsblad op 3 januari 2023 met nummer 23001200, met ingang van heden te wijzigen, zodat mev",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Peter Verschelden",
        "address": "Veldemeersdreef 32, 9880 Aalter",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "De bijzondere volmachten omvatten het volgende: 1.De heer Peter Verschelden, wonende te Veldemeersdreef 32, 9880 Aalter: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Wendy Van Der Biest",
        "address": "Haagkouter 39, 9620 Zottegem",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "2.Mevrouw Wendy Van Der Biest, wonende te Haagkouter 39, 9620 Zottegem: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Wim Rutsaert",
        "address": "Bierweg 44, 9880 Aalter",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "3.De heer Wim Rutsaert, wonende te Bierweg 44, 9880 Aalter: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Jan De Bom Van Driessche",
        "address": "Koninklijke Kasteeldreef 36, 1860 Meise",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "4.De heer Jan De Bom Van Driessche, wonende te Koninklijke Kasteeldreef 36, 1860 Meise: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Jacques Van den Abeele",
        "address": "Katveld 12 A, 9520 Vlierzele",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "5.De heer Jacques Van den Abeele, wonende te Katveld 12 A, 9520 Vlierzele: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Koen van Eupen",
        "address": "Kempenarestraat 12C, 2860 Sint-Katelijne-Waver",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "6.De heer Koen van Eupen, wonende te Kempenarestraat 12C, 2860 Sint-Katelijne-Waver: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Geert Van Peteghem",
        "address": "Mergelbeek 9, 9220 Hamme",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "7.De heer Geert Van Peteghem, wonende te Mergelbeek 9, 9220 Hamme: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Stijn Van Hout",
        "address": "Klein Veerle 10 A, 2960 Sint-Lenaarts",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "8.De heer Stijn Van Hout, wonende te Klein Veerle 10 A, 2960 Sint-Lenaarts: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Bart Dauwen",
        "address": "Albertstraat 21, 2880 Bornem",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "9.De heer Bart Dauwen, wonende te Albertstraat 21, 2880 Bornem: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Dirk Willems",
        "address": "Nieuwstraat 35 a, 2440 Geel",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "10.De heer Dirk Willems, wonende te Nieuwstraat 35 a, 2440 Geel: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Carmen Van Camp",
        "address": "Meester Van Der Borghtstraat 208, 2580 Putte",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "11.Mevrouw Carmen Van Camp, wonende te Meester Van Der Borghtstraat 208, 2580 Putte: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Katleen Segers",
        "address": "Kerkeveldstraat 31, 2610 Wilrijk",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "12. Mevrouw Katleen Segers, wonende te Kerkeveldstraat 31, 2610 Wilrijk: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Martine Buysse",
        "address": "Eedstraat 80, 9052 Gent",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "13.Mevrouw Martine Buysse, wonende te Eedstraat 80, 9052 Gent: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Ingrid Vosch",
        "address": "Toekomstlaan 1, 3910 Neerpelt",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "14.Mevrouw Ingrid Vosch, wonende te Toekomstlaan 1, 3910 Neerpelt: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Ellen Tindemans",
        "address": "Oudeheerweg-Heide 107, 9250 Waasmunster",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "15.Mevrouw Ellen Tindemans, wonende te Oudeheerweg-Heide 107, 9250 Waasmunster: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Pieterjan Boeykens",
        "address": "Winkelveld 5, 2870 Puurs",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "16.De heer Pieterjan Boeykens, wonende te Winkelveld 5, 2870 Puurs: (A1);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Aurelie Tack",
        "address": "Gaverse Steenweg 144, 9860 Oosterzele",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "17.Mevrouw Aurelie Tack, wonende te Gaverse Steenweg 144, 9860 Oosterzele: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Lynn Moens",
        "address": "Boudewijnsstraat 32, 2018 Antwerpen",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "18.Mevrouw Lynn Moens, wonende te Boudewijnsstraat 32, 2018 Antwerpen: (A1);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Jimmy Depr\u00E9",
        "address": "Dorpsstraat 13, 3850 Nieuwerkerken",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "19.De heer Jimmy Depr\u00E9, wonende te Dorpsstraat 13, 3850 Nieuwerkerken: (A1);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Sam Kwanten",
        "address": "Aartsbisschop Graulsstraat 15, 3720 Kortessem",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "20.De heer Sam Kwanten, wonende te Aartsbisschop Graulsstraat 15, 3720 Kortessem: (A1);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "St\u00E9phane De Lovinfosse",
        "address": "Rogierlaan 250, 1030 Brussel",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "21.De heer St\u00E9phane De Lovinfosse, wonende te Rogierlaan 250, 1030 Brussel: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Piet Dujardin",
        "address": "Spoorwegstraat 97 bus 202, 8560 Wevelgem",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "22.De heer Piet Dujardin, wonende te Spoorwegstraat 97 bus 202, 8560 Wevelgem: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Geert Van Ryckeghem",
        "address": "Keizerstraat 18, 8790 Waregem",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "23.De heer Geert Van Ryckeghem, wonende te Keizerstraat 18, 8790 Waregem: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Kristof Planquette",
        "address": "Belletstraat 23, 8900 leper",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "24.De heer Kristof Planquette, wonende te Belletstraat 23, 8900 leper: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Liesbet Vandenabeele",
        "address": "Wijnendale-Sationsstraat 39, 8820 Torhout",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "25.Mevrouw Liesbet Vandenabeele, wonende te Wijnendale-Sationsstraat 39, 8820 Torhout: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Olivier Strobbe",
        "address": "Violierenlaan 4, 8500 Kortrijk",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "26.De heer Olivier Strobbe, wonende te Violierenlaan 4, 8500 Kortrijk: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Maud Turcq",
        "address": "Rijselstraat 162, 8900 leper",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "27.Mevrouw Maud Turcq, wonende te Rijselstraat 162, 8900 leper: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Marl\u00E8ne Lelieur",
        "address": "Horstebaan 95, 2900 Schoten",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "28.Mevrouw Marl\u00E8ne Lelieur, wonende te Horstebaan 95, 2900 Schoten: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Astrid Meesters",
        "address": "Nieuwstraat 19, 2540 Hove",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "29.Mevrouw Astrid Meesters, wonende te Nieuwstraat 19, 2540 Hove: (A1) en (A:2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
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      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Jo Vandeputte",
        "address": "Wannegemdorp 18, 9772 Kruisem",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "30.De heer Jo Vandeputte, wonende te Wannegemdorp 18, 9772 Kruisem: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Guy Franken",
        "address": "Jokerstraat 16, 2300 Turnhout",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "31.De heer Guy Franken, wonende te Jokerstraat 16, 2300 Turnhout: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Carl Rombaut",
        "address": "Jachthoornlaan 24, 2980 Zoersel",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "32.De heer Carl Rombaut, wonende te Jachthoornlaan 24, 2980 Zoersel: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
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      "person": {
        "rrn": null,
        "name": "Kasper De Keersmaecker",
        "address": "Heidestraat 18, 1742 Sint-Katherina-Lombeek",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "33.De heer Kasper De Keersmaecker, wonende te Heidestraat 18, 1742 Sint-Katherina-Lombeek: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
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      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
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      "person": {
        "rrn": null,
        "name": "Kevin Gevels",
        "address": "Louis Nutenstraat 25, 2870 Puurs",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "34.De heer Kevin Gevels, wonende te Louis Nutenstraat 25, 2870 Puurs: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
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      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
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      "person": {
        "rrn": null,
        "name": "Guy De Roover",
        "address": "Rijmenamsesteenweg 290, 3150 Haacht",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "35.Guy De Roover, wonende te Rijmenamsesteenweg 290, 3150 Haacht: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Stefan Boonen",
        "address": "Waversesteenweg 71A, 2820 Bonheiden",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "36.Stefan Boonen, wonende te Waversesteenweg 71A, 2820 Bonheiden: (A1) en (A2); en",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
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      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Andr\u00E9 Schouteet",
        "address": "Kwerpsebaan 326, 3071 Kortenberg",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "37.Andr\u00E9 Schouteet, wonende te Kwerpsebaan 326, 3071 Kortenberg: (A1) en (A2).",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    }
  ],
  "notary": {
    "name": null,
    "firm_city": null,
    "firm_name": null,
    "office_city": "Brussel",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2026-02-05",
    "filing_date": "2026-01-29",
    "act_kind_objet": "DELEGATIE VAN BEVOEGDHEDEN - INTREKKING BIJZONDERE VOLMACHTEN OPERATIONEEL - TOEKENNING BIJZONDERE VOLMACHTEN OPERATIONEEL EN PROCUREMENT - WIJZIGING BIJZONDERE VOLMACHT HR - SAMENVATTING EXTERNE VERTEGENWOORDIGING VENNOOTSCHAP - VOLMACHT ADMINISTRATIEVE FORMALITEITEN"
  },
  "decisions": [
    {
      "body": "enig_aandeelhouder_schriftelijk",
      "date": "2026-01-15",
      "unanimous": true
    }
  ],
  "is_correction": false,
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BESLOTEN VENNOOTSCHAP"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0451.657.041",
    "org_name": "Moore Finance \u0026 Tax BV",
    "person_name": null,
    "org_rep_person_name": "Eline Roels",
    "person_role_at_subject": null
  },
  "co_filed_documents": [],
  "corrected_publication_numac": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Johan Van Mieghem",
        "address": "Polderstraat 102, 2070 Zwijndrecht",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": "vrijwillig",
      "subkind": "regular",
      "via_org": null,
      "statutory": null,
      "compensated": false,
      "effective_date": "2025-10-31",
      "evidence_quote": "De vergadering neemt kennis van het vrijwillig ontslag met ingang van 31 oktober 2025 van de volgende bestuurders van de vennootschap: de heer Johan Van Mieghem",
      "decharge_status": "pending_next_agm",
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "director_out",
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        "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": "geld",
      "paid_up_delta_eur": 0.0,
      "n_shares_destroyed": null,
      "not_yet_called_eur": 255045.42,
      "merger_new_shares_n": null,
      "merger_exchange_ratio": null,
      "distribution_amount_eur": null,
      "statutory_unavailable_equity_op": "create"
    }
  ],
  "notary": {
    "name": "Lien Couck",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2025-09-22",
    "filing_date": "2025-08-29",
    "act_kind_objet": "Onderwerp akte:"
  },
  "decision": {
    "body": "algemene_vergadering",
    "act_date": "2025-07-18",
    "unanimous": true,
    "under_authorized_capital": true,
    "underlying_resolution_date": null
  },
  "bedrijfsrevisor": {
    "waived": false,
    "firm_kbo": null,
    "firm_name": "Moore Audit",
    "ibr_number": null,
    "mission_type": "quasi_apport",
    "individual_name": null
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "B.V.",
    "is_foreign_registered": false
  },
  "publication_proxy": {
    "kind": null,
    "org_kbo": null,
    "org_name": null,
    "person_name": null,
    "org_rep_person_name": null,
    "person_role_at_subject": null
  },
  "co_filed_documents": [
    "expedition",
    "geco\u00F6rdineerde statuten"
  ],
  "shareholders_after": [],
  "share_classes_after": []
}

{
  "stage": "completed",
  "notary": {
    "name": "Olivier VAN MAELE",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2025-09-17",
    "filing_date": "2025-09-15",
    "act_kind_objet": "DIVERSEN"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2025-08-28",
    "unanimous": true
  },
  "conversion": null,
  "detected_kind": "branch_contribution",
  "report_waiver": {
    "summary": "The general meeting decided to waive reporting obligations for the new contributions without the issuance of new shares, as provided for in article 5:120 \u00A72 of the Companies and Associations Act.",
    "articles": [
      "5:120 \u00A72"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
        "role": "contributor",
        "address": "Esplanade 1 bus 96, 1020 Brussel",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": null,
        "name": "MOORE BELGIUM",
        "role": "contributor",
        "address": null,
        "is_foreign": false,
        "legal_form": null,
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "5:120 \u00A72",
      "5:125"
    ],
    "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": "A contribution of \u20AC 2.833.157,70 in cash is requested from the current shareholders without the issuance of new shares.",
    "equity_transferred_eur": 2833157.7,
    "accounting_effective_date": null
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "Besloten Vennootschap"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": null,
    "org_rep_person_name": null
  },
  "summary_narrative": "De buitengewone algemene vergadering van MOORE AUDIT besloot om aan de huidige aandeelhouders een inbreng van \u20AC 2.833.157,70 in geld te vragen zonder uitgifte van nieuwe aandelen. De algemene vergadering besloot deze inbrengen aan te nemen en dat er onmiddellijk in geld ingeschreven zal worden op de nieuwe inbrengen.",
  "co_filed_documents": [
    "de expeditie van de akte"
  ],
  "detected_real_type": "branch_contribution",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": null,
  "notary": {
    "name": "Olivier VAN MAELE",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2025-09-17",
    "filing_date": "2025-09-15",
    "act_kind_objet": "DIVERSEN"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2025-08-28",
    "unanimous": true
  },
  "conversion": null,
  "detected_kind": "other",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
        "role": "contributor",
        "address": "Esplanade 1 bus 96, 1020 Brussel",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": null,
        "name": "MOORE BELGIUM",
        "role": "contributor",
        "address": null,
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "5:120 \u00A72",
      "5:125",
      "5:132"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": null,
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "De overdracht betreft een nieuwe geldinbreng van \u20AC2.833.157,70 zonder uitgifte van nieuwe aandelen. De inbreng wordt volledig geboekt als niet-opgevraagde inbreng op een eigen vermogensrekening. De aandeelhouders blijven verschuldigd aan de vennootschap voor het volledig storten van hun aandeel in de inbreng.",
    "equity_transferred_eur": null,
    "accounting_effective_date": null
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "Besloten Vennootschap"
  },
  "publication_proxy": {
    "kind": "none",
    "org_kbo": null,
    "org_name": null,
    "person_name": null,
    "org_rep_person_name": null
  },
  "summary_narrative": "De buitengewone algemene vergadering van de aandeelhouders van Moore Audit besloot met \u00E9\u00E9nparigheid van stemmen om een nieuwe geldinbreng van \u20AC2.833.157,70 te aanvaarden zonder uitgifte van nieuwe aandelen en zonder uitgifteprijs, zoals toegestaan onder artikel 5:120 \u00A72 van het Wetboek van Vennootschappen en Verenigingen. Geen stortingen werden uitgevoerd op het moment van de besluitvorming, en de inbreng wordt geboekt als niet-opgevraagde inbreng. Het bestuursorgaan behoudt het recht om op een later moment stortingen op te vragen.",
  "co_filed_documents": [
    "de expeditie van de akte"
  ],
  "detected_real_type": "other",
  "referenced_correction": null,
  "should_reroute_to_category": "capital_shares"
}

{
  "stage": null,
  "notary": {
    "name": "Tim CARNEWAL",
    "firm_city": null,
    "firm_name": "BERQUIN NOTARISSEN",
    "office_city": "Brussel",
    "is_associated": true
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2025-07-15",
    "filing_date": "2025-07-11",
    "act_kind_objet": "1020 Brussel"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2025-06-27",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "other",
  "report_waiver": {
    "summary": "De vergadering verzoekt de verplichting tot opstellen van het uitgifteverslag overeenkomstig artikel 5:121 van het Wetboek van Vennootschappen en Verenigingen.",
    "articles": [
      "5:121"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "Moore Audit",
        "role": "contributor",
        "address": "Esplanade 1 bus 96, 1020 Brussel",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "5:120 \u00A72",
      "5:132"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": null,
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "De bijkomende inbreng in geld zonder uitgifte van nieuwe aandelen, bedragend 7.618.927,39 EUR, wordt volledig gestort met 0% storting, en wordt geboekt op de beschikbare eigen vermogensrekening.",
    "equity_transferred_eur": 7618927.39,
    "accounting_effective_date": null
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "Moore Audit",
    "legal_form": "Besloten Vennootschap"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Tim CARNEWAL",
    "org_rep_person_name": null
  },
  "summary_narrative": "De buitengewone algemene vergadering van de besloten vennootschap \u0027Moore Audit\u0027 besliste op 27 juni 2025 de verplichting tot opstellen van het uitgifteverslag te verzoeken, en besloot een bijkomende inbreng in geld van 7.618.927,39 EUR zonder uitgifte van nieuwe aandelen. De inbreng werd volledig gestort met 0% storting, en wordt geboekt op de beschikbare eigen vermogensrekening.",
  "co_filed_documents": [
    "uitgifte van het proces-verbaal",
    "drie volmachten"
  ],
  "detected_real_type": "other",
  "referenced_correction": null,
  "should_reroute_to_category": "capital_shares"
}

{
  "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": "2025-07-15",
    "filing_date": "2025-07-11",
    "act_kind_objet": "1020 Brussel"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2025-06-27",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "conversion_legal_form",
  "report_waiver": {
    "summary": "De vergadering beslist de verzaking aan het opstellen van de uitgifteverslaggeving.",
    "articles": [
      "5:121"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "Moore Audit",
        "role": "contributor",
        "address": "Esplanade 1 bus 96",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [],
    "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": null,
    "equity_transferred_eur": null,
    "accounting_effective_date": null
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "Moore Audit",
    "legal_form": "Besloten Vennootschap"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Tim CARNEWAL",
    "org_rep_person_name": null
  },
  "summary_narrative": "De buitengewone algemene vergadering van de besloten vennootschap \u0022Moore Audit\u0022 heeft besloten tot een bijkomende inbreng in geld zonder uitgifte van nieuwe aandelen, wat resulteert in een verhoging van het eigen vermogen van 7.618.927,39 EUR. Daarnaast is er een machtiging verleend aan het bestuursorgaan.",
  "co_filed_documents": [
    "een uitgifte van het proces-verbaal",
    "drie volmachten"
  ],
  "detected_real_type": "other",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "VAN MIEGHEM Johan",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": "de_plein_droit_dissolution",
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": "2024-07-01",
      "evidence_quote": "Ingevolge de ontbinding van de overgenomen vennootschappen stelt de algemene vergadering het ontslag van de bestuurders van de overgenomen vennootschappen vast, met name van de besloten vennootschap C. ROMBAUT BEDRIJFSREVISOREN en van de besloten vennootschap NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN",
      "decharge_status": null,
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "VERSCHELDEN Peter",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": "de_plein_droit_dissolution",
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": "2024-07-01",
      "evidence_quote": "Ingevolge de ontbinding van de overgenomen vennootschappen stelt de algemene vergadering het ontslag van de bestuurders van de overgenomen vennootschappen vast, met name van de besloten vennootschap C. ROMBAUT BEDRIJFSREVISOREN en van de besloten vennootschap NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN",
      "decharge_status": null,
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "decharge_granted",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "VAN MIEGHEM Johan",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "De algemene vergaderingen van de overgenomen vennootschappen maken zich sterk dat de goedkeuring door de algemene vergadering van de overnemende vennootschap van de eerste jaarrekening na verwezenlijking van de fusie, kwijting zal inhouden aan de bestuurders van de overgenomen vennootschappen voor h",
      "decharge_status": "granted",
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "decharge_granted",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "VERSCHELDEN Peter",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "De algemene vergaderingen van de overgenomen vennootschappen maken zich sterk dat de goedkeuring door de algemene vergadering van de overnemende vennootschap van de eerste jaarrekening na verwezenlijking van de fusie, kwijting zal inhouden aan de bestuurders van de overgenomen vennootschappen voor h",
      "decharge_status": "granted",
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": null,
      "reason": null,
      "subkind": null,
      "via_org": {
        "kbo": "0451.657.041",
        "name": "Moore Finance \u0026 Tax BV",
        "address": "Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel",
        "country": "BE",
        "legal_form": "BV"
      },
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Anouk Van Tricht",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Kaat Willems",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Dominique Jaminet",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Tanja De Naeyer",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Julie De Roy",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Dominique Jaminet",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    }
  ],
  "notary": {
    "name": "Olivier VAN MAELE",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-09-19",
    "filing_date": "2024-09-11",
    "act_kind_objet": "Onderwerp akte:"
  },
  "decisions": [
    {
      "body": "algemene_vergadering",
      "date": "2024-06-28",
      "unanimous": true
    },
    {
      "body": "algemene_vergadering",
      "date": "2024-09-19",
      "unanimous": true
    },
    {
      "body": "algemene_vergadering",
      "date": "2024-09-19",
      "unanimous": true
    },
    {
      "body": "algemene_vergadering",
      "date": "2024-09-19",
      "unanimous": true
    },
    {
      "body": "algemene_vergadering",
      "date": "2024-09-19",
      "unanimous": true
    },
    {
      "body": "algemene_vergadering",
      "date": "2024-09-19",
      "unanimous": true
    },
    {
      "body": "algemene_vergadering",
      "date": "2024-09-19",
      "unanimous": true
    }
  ],
  "is_correction": false,
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BV"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Olivier VAN MAELE",
    "org_rep_person_name": null,
    "person_role_at_subject": "notaris"
  },
  "co_filed_documents": [
    "uitgifte van het proces-verbaal"
  ],
  "corrected_publication_numac": null
}

{
  "stage": "proposal",
  "notary": {
    "name": "Olivier VAN MAELE",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-09-19",
    "filing_date": "2024-09-11",
    "act_kind_objet": "MET FUSIE DOOR OVERNEMING GELIJKGESTELDE VERRICHTING -"
  },
  "decision": {
    "body": "algemene_vergadering",
    "act_date": "2024-06-28",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
        "role": "acquiring",
        "address": "1020 BRUSSEL - ESPLANADE 1 BUS 96",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0461.240.245",
        "name": "C. ROMBAUT BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "2000 Antwerpen, Schali\u00EBnstraat 3",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0895.454.411",
        "name": "NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "2500 Lier, Duwijckstraat 17",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:7",
      "12:50"
    ],
    "is_cross_border": false,
    "is_silent_merger": true,
    "balance_basis_date": "2023-12-31",
    "exchange_ratio_text": null,
    "new_shares_issued_n": null,
    "real_estate_included": false,
    "patrimony_description": "De gehele vermogens van de over te nemen vennootschappen C. ROMBAUT BEDRIJFSREVISOREN en NIELANDT, FRANKEN \u0026 CO BEDRIJFSEVISOREN, zonder uitzondering noch voorbehoud onder algemene titel over op de overnemende vennootschap MOORE AUDIT.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2024-07-01"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BESLOTEN VENNOOTSCHAP"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Olivier VAN MAELE",
    "org_rep_person_name": null
  },
  "summary_narrative": "De besloten vennootschap MOORE AUDIT voert een fusie door overneming uit van de besloten vennootschappen C. ROMBAUT BEDRIJFSREVISOREN en NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN. De overgenomen vennootschappen worden ontbonden zonder vereffening en hun gehele vermogen, inclusief activiteiten, rechten en plichten, gaat over naar MOORE AUDIT. De overname wordt verwezenlijkt zonder uitgifte van nieuwe aandelen, op basis van een boekhoudkundige staat per 31 december 2023.",
  "co_filed_documents": [
    "uitgifte van het proces-verbaal"
  ],
  "detected_real_type": "fusion_proposal",
  "_currency_suspect_bef": true,
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Johan VAN MIEGHEM",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Peter VERSCHELDEN",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT"
  }
}

{
  "stage": "completed",
  "notary": {
    "name": "Olivier VAN MAELE",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-09-19",
    "filing_date": "2024-09-11",
    "act_kind_objet": "MET FUSIE DOOR OVERNEMING GELIJKGESTELDE VERRICHTING -"
  },
  "decision": {
    "body": "algemene_vergadering",
    "act_date": "2024-06-28",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
        "role": "acquiring",
        "address": "1020 BRUSSEL - ESPLANADE 1 BUS 96",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0461.240.245",
        "name": "C. ROMBAUT BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "2000 Antwerpen, Schali\u00EBnstraat 3",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0895.454.411",
        "name": "NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "2500 Lier, Duwijckstraat 17",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:7",
      "12:50",
      "12:75"
    ],
    "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": false,
    "patrimony_description": "De gehele vermogens van de overgenomen vennootschappen worden overgenomen onder algemene titel, inclusief activiteiten, vergunningen, erkenningen, handelsnaam, merken, cli\u00EBnteel, bedrijfsorganisatie, boekhouding, lopende overeenkomsten (inclusief werknemerscontracten), schulden en schuldvorderingen.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2024-07-01"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BESLOTEN VENNOOTSCHAP"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0451.657.041",
    "org_name": "Moore Finance \u0026 Tax BV",
    "person_name": null,
    "org_rep_person_name": "Anouk Van Tricht, Kaat Willems, Dominique Jaminet, Tanja De Naeyer, Julie De Roy, Dominique Jaminet"
  },
  "summary_narrative": "De besloten vennootschap MOORE AUDIT, met zetel te Brussel, heeft op 28 juni 2024 een fusievoorstel goedgekeurd waarbij de besloten vennootschappen C. ROMBAUT BEDRIJFSREVISOREN (Antwerpen) en NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN (Lier) worden overgenomen zonder liquidatie. De overname gebeurt via een geruisloze fusie (art. 12:7 en 12:50 WVV), waarbij MOORE AUDIT alle activa, passiva, rechten en plichten van de overgenomen vennootschappen overneemt zonder uitgifte van nieuwe aandelen. De fusie wordt juridisch vanaf 1 juli 2024 uitgevoerd, op basis van de jaarrekening per 31 december 2023.",
  "co_filed_documents": [
    "Uitgifte van het proces-verbaal"
  ],
  "detected_real_type": "fusion_completed",
  "_currency_suspect_bef": true,
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": "proposal",
  "notary": {
    "name": "Gert-Jan Van Der Gucht, Christophe Schits, Elien Rousseeuw, Bet\u00FCl Belkiran, Yorick Vanderlinden",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Brussel",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-05-24",
    "filing_date": "2024-05-15",
    "act_kind_objet": "NEERLEGGING FUSIEVOORSTEL"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2024-05-07",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0461.240.245",
        "name": "C. ROMBAUT BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "Schali\u00EBnstraat 3, 2000 Antwerpen",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0895.454.411",
        "name": "NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "Duwijckstraat 17, 2500 Lier",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
        "role": "acquiring",
        "address": "Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:7",
      "12:50",
      "12:51"
    ],
    "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": false,
    "patrimony_description": "De totale activa, rechten en verplichtingen van de over te nemen vennootschappen worden overgenomen door de verkrijgende vennootschap zonder uitgifte van nieuwe aandelen.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2024-01-01"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BESLOTEN VENNOOTSCHAP"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0451.657.041",
    "org_name": "Moore Finance \u0026 Tax BV",
    "person_name": null,
    "org_rep_person_name": "Kaat Willems"
  },
  "summary_narrative": "Dit fusievoorstel betreft een tweevoudige, door overname gelijkgestelde fusie (geruisloze fusie) tussen drie besloten vennootschappen, waarbij C. Rombaut Bedrijfsrevisoren en Nielandt, Franken \u0026 Co Bedrijfsrevisoren volledig worden overgenomen door Moore Audit zonder uitgifte van nieuwe aandelen. De fusie is gebaseerd op artikel 12:7, 1\u00B0 jo. 12:50 WVV en zal boekhoudkundig vanaf 1 januari 2024 worden verwerkt.",
  "co_filed_documents": [
    "Illustratieve fusiestaat per 31 december 2023 (bijlage 1)",
    "Illustratieve fusiestaat per 31 december 2023 (bijlage 2)"
  ],
  "detected_real_type": "fusion_proposal",
  "_currency_suspect_bef": true,
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "CEO",
      "person": {
        "rrn": null,
        "name": "Isabelle Van Iseghem",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_out",
      "role": "ICT",
      "person": {
        "rrn": null,
        "name": "S\u00E9bastien Dubruile",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "ICT",
      "person": {
        "rrn": null,
        "name": "Joeri Bossuyt",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT"
  }
}

{
  "events": [
    {
      "kind": "decharge_granted",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Peter Verschelden",
        "address": "Veldemeersdreef 32, 9880 Aalter",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2023-04-26",
      "evidence_quote": "",
      "decharge_status": null,
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "decharge_granted",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Johan Van Mieghem",
        "address": "Polderstraat 102, 2070 Zwijndrecht",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2023-04-26",
      "evidence_quote": "",
      "decharge_status": null,
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "decharge_granted",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Emiel Waikiers",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2023-04-26",
      "evidence_quote": "",
      "decharge_status": null,
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "decharge_granted",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Piet Dujardin",
        "address": "Spoorwegstraat 97 bus 202, 8560 Wevelgem",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2023-04-26",
      "evidence_quote": "",
      "decharge_status": null,
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "decharge_granted",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Luc Martens",
        "address": "Poederleesteenweg 145, 2460 Lichtaart",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2023-04-26",
      "evidence_quote": "",
      "decharge_status": null,
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "decharge_granted",
      "role": "commissaris",
      "person": {
        "rrn": null,
        "name": "Wendy Van Der Biest",
        "address": "Haagkouter 39, 9620 Zottegem",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2023-10-18",
      "evidence_quote": "",
      "decharge_status": null,
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "decharge_granted",
      "role": "commissaris",
      "person": {
        "rrn": null,
        "name": "Wim Rutsaert",
        "address": "Bierweg 44, 9880 Aalter",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2023-10-18",
      "evidence_quote": "",
      "decharge_status": null,
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "decharge_granted",
      "role": "commissaris",
      "person": {
        "rrn": null,
        "name": "Jan De Bom Van Driessche",
        "address": "Koninklijke Kasteeldreef 36, 1860 Meise",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
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      },
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        "name": "Carl Rombaut",
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    },
    {
      "kind": "decharge_granted",
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        "name": "Joeri Bossuyt",
        "address": "Nederen Heirweg 10, 8470 Gistel",
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        "birth_place": null
      },
      "reason": null,
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      "statutory": "statutair",
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      "effective_date": "2024-02-12",
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  },
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    "language": "mixed",
    "pub_date": "2024-04-22",
    "filing_date": "2024-04-12",
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  "decisions": [
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      "body": "enig_aandeelhouder_schriftelijk",
      "date": "2024-03-18",
      "unanimous": true
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  ],
  "is_correction": false,
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BESLOTEN VENNOOTSCHAP"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0451.657.041",
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    "org_rep_person_name": "Dominique Jaminet",
    "person_role_at_subject": null
  },
  "co_filed_documents": [],
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}

{
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      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
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        "birth_date": null
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    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
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        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
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        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
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        "name": "Peter Verschelden",
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        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
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        "name": "Wendy Van Der Biest",
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        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
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        "name": "Wim Rutsaert",
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        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
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        "name": "Jan De Bom Van Driessche",
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        "birth_date": null
      }
    },
    {
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      "role": "special mandate holder",
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        "name": "Jacques Van den Abeele",
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      }
    },
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    },
    {
      "kind": "director_in",
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        "name": "Marc Marissen",
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        "birth_date": null
      }
    },
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      "kind": "director_in",
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        "name": "Emiel Waikiers",
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      }
    },
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      "kind": "director_in",
      "role": "special mandate holder",
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        "name": "Johan Van Mieghem",
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        "birth_date": null
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    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
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        "name": "Bruno Van Bosstraeten",
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        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
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        "name": "Geert Van Peteghem",
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    },
    {
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    },
    {
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      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
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        "name": "Dirk Willems",
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    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
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        "name": "Carmen Van Camp",
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        "birth_date": null
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    },
    {
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        "name": "Katleen Segers",
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        "birth_date": null
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    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
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    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
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        "name": "Ingrid Vosch",
        "address": null,
        "birth_date": null
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    },
    {
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      "role": "special mandate holder",
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    },
    {
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        "birth_date": null
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    },
    {
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    },
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    },
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      "kind": "director_in",
      "role": "special mandate holder",
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        "name": "Jimmy Depr\u00E9",
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        "birth_date": null
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    },
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      "role": "special mandate holder",
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      }
    },
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      "role": "special mandate holder",
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    },
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    },
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      }
    },
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      }
    },
    {
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        "name": "Geert Van Ryckeghem",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
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        "name": "Kristof Planquette",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
        "rrn": null,
        "name": "Liesbet Vandenabeele",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
        "rrn": null,
        "name": "Olivier Strobbe",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
        "rrn": null,
        "name": "Maud Turcq",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
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        "name": "Marl\u00E8ne Lelieur",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
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        "name": "Astrid Meesters",
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        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
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        "name": "Jo Vandeputte",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
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        "name": "Guy Franken",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
        "rrn": null,
        "name": "Jean Bernard Pieuli-Takou",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
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        "name": "Wouter Nielandt",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
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        "name": "Carl Rombaut",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "CEO special mandate holder",
      "person": {
        "rrn": null,
        "name": "Isabelle Van Iseghem",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "HR special mandate holder",
      "person": {
        "rrn": null,
        "name": "Mireille Coudron",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "ICT special mandate holder",
      "person": {
        "rrn": null,
        "name": "Sebastien Dubrulle",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT"
  }
}

{
  "stage": null,
  "notary": {
    "name": "Tim CARNEWAL",
    "firm_city": null,
    "firm_name": "BERQUIN NOTARISSEN",
    "office_city": "Brussel",
    "is_associated": true
  },
  "act_meta": {
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    "pub_date": "2023-10-06",
    "filing_date": "2023-10-04",
    "act_kind_objet": "1020 Brussel"
  },
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    "act_date": "2023-09-27",
    "unanimous": null
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  "detected_kind": "other",
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  "restructuring": {
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      {
        "kbo": "0453.925.059",
        "name": "Moore Audit",
        "role": "other",
        "address": "Esplanade 1 bus 96, 1020 Brussel",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
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      "5:125",
      "5:132"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": null,
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "Een bijkomende inbreng in geld in het bedrag van 930.165,66 EUR, zonder uitgifte van nieuwe aandelen. De inbreng wordt direct op de beschikbare eigen vermogensrekening geboekt.",
    "equity_transferred_eur": 930165.66,
    "accounting_effective_date": null
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "Moore Audit",
    "legal_form": "Besloten Vennootschap"
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    "org_name": null,
    "person_name": "Tim CARNEWAL",
    "org_rep_person_name": null
  },
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  "co_filed_documents": [
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  "should_reroute_to_category": "capital_shares"
}

{
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      }
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      "kind": "director_out",
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      }
    },
    {
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      }
    },
    {
      "kind": "director_in",
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        "name": "Mireille Coudron",
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      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
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  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT"
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}

{
  "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": null,
    "filing_date": "2022-07-19",
    "act_kind_objet": "VERRICHTING GELIJKGESTELD MET EEN FUSIE DOOR OVERNEMING"
  },
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    "unanimous": null
  },
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  "report_waiver": null,
  "restructuring": {
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        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
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        "is_foreign": false,
        "legal_form": "besloten vennootschap",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0677.520.452",
        "name": "CERTAM AUDIT",
        "role": "absorbed",
        "address": "8560 Wevelgem, Kortrijkstraat 145",
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        "legal_form": "besloten vennootschap",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0685.480.192",
        "name": "LEXAM",
        "role": "absorbed",
        "address": "8560 Wevelgem, Kortrijkstraat 145 bus 102",
        "is_foreign": false,
        "legal_form": "besloten vennootschap",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:7",
      "12:50"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": null,
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "Het gehele vermogen van de overgenomen vennootschappen wordt zonder uitzondering of voorbehoud overgenomen onder algemene titel. De overname gebeurt zonder bijkomende inbreng en zonder uitgifte van aandelen aan de aandeelhouder van de overgenomen vennootschappen.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2022-01-01"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "besloten vennootschap"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Tim CARNEWAL",
    "org_rep_person_name": null
  },
  "summary_narrative": "De buitengewone algemene vergadering van Moore Audit heeft op 30 juni 2022 besloten tot twee verrichtingen gelijkgesteld met een fusie door overneming: de overname van Certam Audit en van Lexam, beide besloten vennootschappen met zetel in Wevelgem. De overname gebeurt zonder bijkomende inbreng en zonder uitgifte van aandelen. Alle verrichtingen van de overgenomen vennootschappen worden vanaf 1 januari 2022 boekhoudkundig en fiscaal geacht verricht te zijn voor rekening van Moore Audit. De fusie treedt juridisch in werking op 1 juli 2022.",
  "co_filed_documents": [
    "uitgifte van het proces-verbaal"
  ],
  "detected_real_type": "fusion_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Vincent Van Praet",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Fran\u00E7ois Degeest",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Piet Dujardin",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Geert Van Ryckeghem",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Kristof Planquette",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Liesbet Vandenabeele",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Olivier Strobbe",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Maud Turcq",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Marl\u00E8rie Lelieur",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Astrid Meesters",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Jo Vandeputte",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Peter Verschelden",
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        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Wendy Van Der Biest",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Wim Rutsaert",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Jan De Bom Van Driessche",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Jacques Van den Abeele",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Koen van Eupen",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Marc Marissen",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Emile Walkiers",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Johan Van Mieghem",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Bruno Van Bosstraeten",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Geert Van Peteghem",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Stijn Van Hout",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Bart Dauwen",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Dirk Willems",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Carmen Van Camp",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Katleen Segers",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Martine Buysse",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Ingrid Vosch",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Ellen Tindemans",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Luc Martens",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Pieterjan Boeykens",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Aurelie Tack",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Lynn Moens",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Jimmy Depr\u00E9",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "Sam Kwanten",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (operationeel)",
      "person": {
        "rrn": null,
        "name": "St\u00E9phane De Lovinfosse",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (CEO)",
      "person": {
        "rrn": null,
        "name": "Hans Cools",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special representative (ICT)",
      "person": {
        "rrn": null,
        "name": "Sebastien Dubrulle",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT"
  }
}

{
  "stage": "proposal",
  "notary": {
    "name": "Moore Finance \u0026 Tax BV",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Brussel",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2022-05-25",
    "filing_date": "2022-05-17",
    "act_kind_objet": "NEERLEGGING FUSIEVOORSTEL"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2022-05-12",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0677.520.452",
        "name": "CERTAM AUDIT",
        "role": "absorbed",
        "address": "Kortrijkstraat 145, 8560 Waregem",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0685.480.192",
        "name": "LEXAM",
        "role": "absorbed",
        "address": "Kortrijkstraat 145 bus 102, 8560 Waregem",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
        "role": "acquiring",
        "address": "Esplanade 1 bus 96, 1020 Brussel",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:7",
      "12:50"
    ],
    "is_cross_border": false,
    "is_silent_merger": true,
    "balance_basis_date": "2021-12-31",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "De totale activa, rechten en verplichtingen van CERTAM AUDIT en LEXAM worden overgenomen door MOORE AUDIT. De overdracht omvat alle activa en passiva, inclusief de beroepstoelichting van bedrijfsrevisor en financi\u00EBle, fiscale en juridische dienstverlening.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2022-01-01"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BESLOTEN VENNOOTSCHAP"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0451.657.041",
    "org_name": "Moore Finance \u0026 Tax BV",
    "person_name": null,
    "org_rep_person_name": "Julie De Roy"
  },
  "summary_narrative": "Dit fusievoorstel betreft een dubbele, geruisloze fusie waarbij de besloten vennootschappen CERTAM AUDIT en LEXAM hun volledige vermogen, rechten en verplichtingen overdragen aan MOORE AUDIT, de verkrijgende vennootschap. De fusie vindt plaats onder toepassing van artikel 12:7 en 12:50 van het Wetboek van Vennootschappen en Verenigingen (WVV), met als doel de vereenvoudiging en rationalisering van de groepsstructuur van MOORE BELGIUM. De overdracht is boekhoudkundig effectief vanaf 1 januari 2022, op basis van de jaarrekening per 31 december 2021.",
  "co_filed_documents": [
    "Fusiestaat (bijlage 1)",
    "Fusiestaat (bijlage 2)"
  ],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": "completed",
  "notary": {
    "name": "Frederic HELSEN",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Brussel",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2022-01-25",
    "filing_date": "2021-11-15",
    "act_kind_objet": "FUSIE DOOR OVERNEMING VAN \u0022MOORE VMB BEDRIJFSREVISOREN\u0022 BV"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2021-12-30",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "Moore Audit",
        "role": "acquiring",
        "address": "1020 Brussel (Laken), Esplanade 1 bus 96",
        "is_foreign": false,
        "legal_form": "BV",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0472.277.063",
        "name": "Moore VMB Bedrijfsrevisoren",
        "role": "absorbed",
        "address": "1780 Wemmel, Koning Albert I Laan 64",
        "is_foreign": false,
        "legal_form": "BV",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": 0.00500999,
    "legal_articles": [
      "12:24",
      "5:121",
      "5:133"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2021-06-30",
    "exchange_ratio_text": "1 nieuw aandeel op naam van de Overnemende Vennootschap in ruil voor (afgerond) 199,60 aandelen van de Overgenomen Vennootschap",
    "new_shares_issued_n": 5010,
    "real_estate_included": false,
    "patrimony_description": "Het gehele vermogen van de Overgenomen Vennootschap wordt overgenomen onder algemene titel, inclusief activa en passiva. De inbreng in natura is ge\u00EFntegreerd in de fusie en wordt gevalideerd op basis van de boekhoudkundige waarde per 30 juni 2021.",
    "equity_transferred_eur": 1535605.02,
    "accounting_effective_date": "2022-01-01"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "Moore Audit",
    "legal_form": "BV"
  },
  "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 de BV Moore Audit heeft op 30 december 2021 besloten tot een fusie door overneming van de BV Moore VMB Bedrijfsrevisoren. De Overnemende Vennootschap neemt het gehele vermogen van de Overgenomen Vennootschap over zonder liquidatie. Als tegenprestatie ontvangen de aandeelhouders van de Overgenomen Vennootschap 5.010 nieuwe aandelen categorie B van de Overnemende Vennootschap, met een ruilverhouding van 1 nieuw aandeel per 199,60 oude aandelen. De fusie treedt juridisch en boekhoudkundig in werking op 1 januari 2022.",
  "co_filed_documents": [
    "uitgifte van het proces-verbaal",
    "drie volmachten",
    "verslag van het bestuursorgaan",
    "verslag van de commissaris",
    "geco\u00F6rdineerde tekst van de statuten"
  ],
  "detected_real_type": "fusion_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": "completed",
  "notary": {
    "name": "Peter VAN MELKEBEKE",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Brussel",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2022-01-24",
    "filing_date": "2021-11-15",
    "act_kind_objet": "SPLITSING DOOR OVERNEMING VAN DE BEDRIJFSTAK \u0022AUDIT\u0022 VAN"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2021-12-30",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "demerger_partial",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "DEGEEST, Bedrijfsrevisoren",
        "role": "demerged",
        "address": "1030 Schaarbeek, Rogierlaan 250",
        "is_foreign": false,
        "legal_form": "BV",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0453.925.059",
        "name": "Moore Audit",
        "role": "recipient",
        "address": "1020 Brussel (Laken), Esplanade 1 bus 96",
        "is_foreign": false,
        "legal_form": "BV",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0453.925.059",
        "name": "Moore Finance \u0026 Tax",
        "role": "recipient",
        "address": "1020 Brussel (Laken), Esplanade 1 bus 96",
        "is_foreign": false,
        "legal_form": "BV",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:59",
      "5:133",
      "12:71 \u00A72"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2021-12-31",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "De overdracht betreft de bedrijfstak \u0027Audit\u0027 en de bedrijfstak \u0027Accountancy \u0026 Tax\u0027 van de te splitsen vennootschap, inclusief personeel, boekhoudkundige bestanddelen, vergunningen, erkenningen, handelsnaam, merken, cli\u00EBnteel, bedrijfsorganisatie en immateri\u00EBle activa. De verdeling van gedeelde kosten en personeel gebeurt op basis van procentuele verhoudingen (41% en 59% voor personeel, 54% en 46% ",
    "equity_transferred_eur": 97194.86,
    "accounting_effective_date": "2022-01-01"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "DEGEEST, Bedrijfsrevisoren",
    "legal_form": "BV"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Peter VAN MELKEBEKE",
    "org_rep_person_name": null
  },
  "summary_narrative": "De buitengewone algemene vergadering van de besloten vennootschap \u0027Moore Audit\u0027 heeft op 30 december 2021 het splitsingsvoorstel goedgekeurd, waarbij de bedrijfstak \u0027Audit\u0027 van de te splitsen vennootschap \u0027DEGEEST, Bedrijfsrevisoren\u0027 BV wordt overgenomen door \u0027Moore Audit\u0027 BV en de bedrijfstak \u0027Accountancy \u0026 Tax\u0027 door \u0027Moore Finance \u0026 Tax\u0027 BV. De splitsing treedt juridisch in werking op 1 januari 2022, met boekhoudkundige retroactiviteit vanaf dezelfde datum. Geen nieuwe aandelen worden uitgegeven, en de verdeling van het vermogen is gebaseerd op de fiscale nettowaarde en aandeelhoudersverhoud",
  "co_filed_documents": [
    "uitgifte van het proces-verbaal",
    "drie volmachten",
    "verslag van het bestuursorgaan van de Vennootschap",
    "verslag van de commissaris van de Vennootschap"
  ],
  "detected_real_type": "demerger_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
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