REWISE

{
  "stage": null,
  "notary": {
    "name": "Jean-Michel GAUTHY",
    "firm_city": null,
    "firm_name": "GAUTHY, JACQUES \u0026 ROLANS \u2013 Soci\u00E9t\u00E9 Notariale",
    "office_city": "Herstal",
    "is_associated": true
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2023-10-16",
    "filing_date": "2023-10-12",
    "act_kind_objet": "DIVERS"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2023-10-09",
    "unanimous": true
  },
  "conversion": null,
  "detected_kind": "other",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0428.161.463",
        "name": "REWISE",
        "role": "demerged",
        "address": "Rue des Vennes 151, 4020 Li\u00E8ge",
        "is_foreign": false,
        "legal_form": "SRL",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0803.067.948",
        "name": "REWISE ACCOUNTANCY",
        "role": "recipient",
        "address": "Rue des Vennes 151, 4020 Li\u00E8ge",
        "is_foreign": false,
        "legal_form": "SRL",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": 1.0,
    "legal_articles": [
      "12:8",
      "12:59",
      "12:61",
      "12:62",
      "12:15"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2023-06-30",
    "exchange_ratio_text": "1 action de la soci\u00E9t\u00E9 \u00AB REWISE ACCOUNTANCY \u00BB sur pr\u00E9sentation d\u2019une action de la soci\u00E9t\u00E9 \u00AB REWISE \u00BB",
    "new_shares_issued_n": 1125,
    "real_estate_included": false,
    "patrimony_description": "La branche d\u0027activit\u00E9 \u00AB services comptables \u00BB est transf\u00E9r\u00E9e, comprenant l\u0027ensemble des actifs et passifs aff\u00E9rents \u00E0 cette activit\u00E9, sans immobilier. Le patrimoine transf\u00E9r\u00E9 s\u0027\u00E9l\u00E8ve \u00E0 un actif net de 119.850,34 \u20AC.",
    "equity_transferred_eur": 119850.34,
    "accounting_effective_date": "2023-06-30"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE",
    "legal_form": "SRL"
  },
  "detected_kind_raw": "parti\u00EBle splitsing",
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Jean-Michel GAUTHY",
    "org_rep_person_name": null
  },
  "summary_narrative": "L\u0027assembl\u00E9e g\u00E9n\u00E9rale extraordinaire des actionnaires de la soci\u00E9t\u00E9 REWISE a approuv\u00E9 la scission partielle de la soci\u00E9t\u00E9, sans dissolution, par transfert de la branche d\u0027activit\u00E9 \u00AB services comptables \u00BB \u00E0 la soci\u00E9t\u00E9 REWISE ACCOUNTANCY. Les biens transf\u00E9r\u00E9s, \u00E9valu\u00E9s au 30 juin 2023, comprennent des actifs et passifs pour un total d\u0027actif net de 119.850,34 \u20AC. Les actionnaires de REWISE ont re\u00E7u 1.125 actions de REWISE ACCOUNTANCY en \u00E9change, proportionnellement \u00E0 leurs participations.",
  "co_filed_documents": [
    "exp\u00E9dition de l\u2019assembl\u00E9e comprenant les procurations et les rapports",
    "la coordination des statuts"
  ],
  "detected_real_type": "other",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": "proposal",
  "notary": {
    "name": "Henri VAESEN",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Li\u00E8ge",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2023-08-24",
    "filing_date": "2016-12-07",
    "act_kind_objet": "Projet de scission"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2023-08-01",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "demerger_partial",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0428.161.463",
        "name": "REWISE",
        "role": "demerged",
        "address": "Rue des Vennes 151 - 4020 Li\u00E8ge",
        "is_foreign": false,
        "legal_form": "SRL",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0803.067.948",
        "name": "REWISE ACCOUNTANCY",
        "role": "recipient",
        "address": "Rue des Vennes 151 - 4020 Li\u00E8ge",
        "is_foreign": false,
        "legal_form": "SRL",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": 1.0,
    "legal_articles": [
      "12:59",
      "12:8",
      "12:93"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2023-06-30",
    "exchange_ratio_text": "1 action de la soci\u00E9t\u00E9 \u00E0 scinder donne droit \u00E0 1 action dans la soci\u00E9t\u00E9 b\u00E9n\u00E9ficiaire",
    "new_shares_issued_n": 1125,
    "real_estate_included": false,
    "patrimony_description": "Le patrimoine transf\u00E9r\u00E9 comprend une partie des actifs et passifs de la soci\u00E9t\u00E9 REWISE, notamment des \u00E9l\u00E9ments d\u0027actif immobilis\u00E9, des cr\u00E9ances, des dettes et des fonds propres. Le montant des fonds propres transf\u00E9r\u00E9s s\u0027\u00E9l\u00E8ve \u00E0 119.850,34 EUR, dont 8.755,84 EUR d\u0027apports disponibles hors capital, 35.314,67 EUR de r\u00E9serve disponible et 75.779,83 EUR de b\u00E9n\u00E9fice report\u00E9.",
    "equity_transferred_eur": 119850.34,
    "accounting_effective_date": "2023-07-01"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE",
    "legal_form": "SRL"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": null,
    "org_name": "Gauthy et Jacques",
    "person_name": null,
    "org_rep_person_name": null
  },
  "summary_narrative": "La soci\u00E9t\u00E9 SRL REWISE, immatricul\u00E9e sous le num\u00E9ro 0428.161.463 \u00E0 Li\u00E8ge, a \u00E9tabli un projet de scission partielle par apport en nature \u00E0 sa filiale SRL REWISE ACCOUNTANCY (num\u00E9ro 0803.067.948), conform\u00E9ment \u00E0 l\u0027article 12:59 du Code des soci\u00E9t\u00E9s et des associations. Ce projet, approuv\u00E9 par les organes d\u0027administration des deux soci\u00E9t\u00E9s, pr\u00E9voit le transfert d\u0027une partie de son patrimoine, notamment des fonds propres s\u0027\u00E9levant \u00E0 119.850,34 EUR, \u00E0 la soci\u00E9t\u00E9 b\u00E9n\u00E9ficiaire. Le projet sera soumis \u00E0 une assembl\u00E9e g\u00E9n\u00E9rale extraordinaire dans un d\u00E9lai d\u0027au moins six semaines apr\u00E8s d\u00E9p\u00F4t au greffe.",
  "co_filed_documents": [
    "Projet de scission du 1er ao\u00FBt 2023"
  ],
  "detected_real_type": "demerger_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "administrateur",
      "person": {
        "rrn": null,
        "name": "Francis SWINNEN",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "administrateur",
      "person": {
        "rrn": null,
        "name": "Henri VAESEN",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "administrateur",
      "person": {
        "rrn": null,
        "name": "Pascal CELEN",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "administrateur",
      "person": {
        "rrn": null,
        "name": "Jean-Fran\u00E7ois VANSPITAEL",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE"
  }
}

{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE"
  }
}

{
  "stage": "completed",
  "notary": {
    "name": "Jean-Michel GAUTHY",
    "firm_city": null,
    "firm_name": "GAUTHY \u0026 JACQUES, Notaires Associ\u00E9s",
    "office_city": "Herstal",
    "is_associated": true
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2020-02-05",
    "filing_date": "2019-11-15",
    "act_kind_objet": "TRANSFERT DE PATRIMOINE ASSIMILE A UNE FUSION - REUNION DES"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2020-01-21",
    "unanimous": true
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0428.161.463",
        "name": "REWISE",
        "role": "acquiring",
        "address": "rue des Vennes 151 \u00E0 4020 Li\u00E8ge",
        "is_foreign": false,
        "legal_form": "SRL",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": null,
        "name": "CELEN PASCAL, REVISEUR D\u0027ENTREPRISES",
        "role": "absorbed",
        "address": null,
        "is_foreign": false,
        "legal_form": "SRL",
        "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": "2019-11-15",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "L\u0027int\u00E9gralit\u00E9 du patrimoine actif et passif de la soci\u00E9t\u00E9 Celen Pascal, R\u00E9viseur d\u0027Entreprises, a \u00E9t\u00E9 transf\u00E9r\u00E9e \u00E0 son actionnaire unique, REWISE, par suite d\u0027une dissolution sans liquidation. Le patrimoine ne comprend pas d\u0027immeubles.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2020-01-01"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE",
    "legal_form": "SRL"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Jean-Michel GAUTHY",
    "org_rep_person_name": null
  },
  "summary_narrative": "L\u0027assembl\u00E9e g\u00E9n\u00E9rale extraordinaire des actionnaires de REWISE, soci\u00E9t\u00E9 \u00E0 responsabilit\u00E9 limit\u00E9e bas\u00E9e \u00E0 Li\u00E8ge, a approuv\u00E9 le transfert assimil\u00E9 \u00E0 une fusion de l\u0027int\u00E9gralit\u00E9 du patrimoine de Celen Pascal, R\u00E9viseur d\u0027Entreprises, soci\u00E9t\u00E9 absorb\u00E9e, \u00E0 son actionnaire unique, REWISE. L\u0027op\u00E9ration, effective \u00E0 compter du 1er janvier 2020, a \u00E9t\u00E9 r\u00E9alis\u00E9e sans liquidation. Les comptes annuels de REWISE seront \u00E9tablis \u00E0 partir du 1er janvier 2020, et les actions de la soci\u00E9t\u00E9 absorb\u00E9e ont \u00E9t\u00E9 annul\u00E9es. Les nouveaux statuts de REWISE ont \u00E9t\u00E9 adopt\u00E9s, notamment pour modifier son si\u00E8ge et ses activit\u00E9s.",
  "co_filed_documents": [
    "exp\u00E9dition de l\u0027assembl\u00E9e"
  ],
  "detected_real_type": "fusion_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": null,
  "notary": {
    "name": "Francis Swinnen",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Li\u00E8ge",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2019-12-04",
    "filing_date": "2019-11-01",
    "act_kind_objet": "Projet de fusion"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2019-11-15",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "other",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0428.161.463",
        "name": "REWISE",
        "role": "acquiring",
        "address": "Rue des Vennes, 151- 4020- LIEGE",
        "is_foreign": false,
        "legal_form": "soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0880.427.923",
        "name": "CELEN PASCAL, R\u00C9VISEUR D\u0027ENTREPRISES",
        "role": "absorbed",
        "address": "Rue de Chaudfontaine, 13-4020- LIEGE",
        "is_foreign": false,
        "legal_form": "soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "693",
      "703",
      "211",
      "117",
      "11",
      "18 \u00A73"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2019-12-31",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": true,
    "patrimony_description": "La totalit\u00E9 des actifs et passifs de la soci\u00E9t\u00E9 absorb\u00E9e sera transf\u00E9r\u00E9e \u00E0 la soci\u00E9t\u00E9 absorbante. Le transfert concerne l\u0027ensemble du patrimoine, y compris les activit\u00E9s professionnelles de r\u00E9viseur d\u0027entreprises et les biens immobiliers li\u00E9s \u00E0 l\u0027objet social.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2020-01-01"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE",
    "legal_form": "soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e"
  },
  "detected_kind_raw": "fusion par absorption",
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Francis Swinnen",
    "org_rep_person_name": null
  },
  "summary_narrative": "Les soci\u00E9t\u00E9s REWISE et CELEN PASCAL, R\u00C9VISEUR D\u0027ENTREPRISES, toutes deux de forme priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e et bas\u00E9es \u00E0 Li\u00E8ge, ont d\u00E9cid\u00E9 de fusionner par absorption. La soci\u00E9t\u00E9 absorbante, REWISE, d\u00E9tient d\u00E9j\u00E0 100 % des parts de la soci\u00E9t\u00E9 absorb\u00E9e. La fusion, pr\u00E9vue \u00E0 compter du 1er janvier 2020, transf\u00E8re l\u0027int\u00E9gralit\u00E9 du patrimoine, y compris les biens immobiliers et les activit\u00E9s de r\u00E9vision d\u0027entreprises, \u00E0 la soci\u00E9t\u00E9 absorbante. Aucun \u00E9change de parts ni soulte n\u0027est pr\u00E9vu.",
  "co_filed_documents": [],
  "detected_real_type": "other",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "BERIOT Philippe",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE"
  }
}

{
  "events": [
    {
      "kind": "capital_decrease",
      "after_eur": 17857.25,
      "delta_eur": -692.75,
      "before_eur": 18550.0,
      "contribution_type": "reserves_incorporation"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE"
  }
}

{
  "stage": "completed",
  "notary": {
    "name": "Jean-Michel GAUTHY",
    "firm_city": null,
    "firm_name": "GAUTHY \u0026 JACQUES - Notaires Associ\u00E9s",
    "office_city": "Herstal",
    "is_associated": true
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2017-01-09",
    "filing_date": "2016-12-06",
    "act_kind_objet": "SCISSION SANS DISSOLUTION - REDUCTION DE CAPITAL -"
  },
  "decision": {
    "body": "bijzondere_algemene_vergadering",
    "act_date": "2016-12-20",
    "unanimous": null
  },
  "conversion": {
    "effective_date": null,
    "jurisdiction_to": "BE",
    "legal_form_after": "Soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
    "jurisdiction_from": "BE",
    "legal_form_before": "Soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e"
  },
  "detected_kind": "demerger_partial",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": null,
        "name": "REWISE",
        "role": "demerged",
        "address": "4020 Li\u00E8ge, rue des Vennes, 151",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": null,
        "name": "AUDICIA",
        "role": "recipient",
        "address": "\u00E0 constituer",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
        "is_new_company": true,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "677",
      "743"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2016-06-30",
    "exchange_ratio_text": "1 part sociale de la soci\u00E9t\u00E9 AUDICIA pour 1 part sociale de la soci\u00E9t\u00E9 REWISE",
    "new_shares_issued_n": 1000,
    "real_estate_included": false,
    "patrimony_description": "L\u0027ensemble des actifs et passifs aff\u00E9rents aux missions exerc\u00E9es par Monsieur BERIOT Philippe, r\u00E9serv\u00E9es par la loi aux R\u00E9viseurs d\u0027entreprises, y compris les missions de r\u00E9vision des \u00E9tats comptables et les activit\u00E9s compatibles avec la profession de r\u00E9viseur. Cette branche d\u0027activit\u00E9 est limit\u00E9e aux missions exerc\u00E9es par Monsieur BERIOT Philippe.",
    "equity_transferred_eur": 2405.98,
    "accounting_effective_date": "2016-06-30"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE",
    "legal_form": "Soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
    "_kbo_filled_from_list": true
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Jean-Michel GAUTHY",
    "org_rep_person_name": null
  },
  "summary_narrative": "L\u0027assembl\u00E9e g\u00E9n\u00E9rale extraordinaire des associ\u00E9s de REWISE a d\u00E9cid\u00E9 une scission partielle sans dissolution, transf\u00E9rant l\u0027ensemble des actifs et passifs li\u00E9s aux missions de r\u00E9viseur d\u0027entreprises exerc\u00E9es par Monsieur BERIOT Philippe \u00E0 une nouvelle soci\u00E9t\u00E9 civile \u00E0 forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e, \u00E0 constituer sous le nom d\u0027AUDICIA. Cette op\u00E9ration s\u0027accompagne d\u0027une r\u00E9duction de capital de 692,25 \u20AC et d\u0027une augmentation de capital par incorporation de r\u00E9serves pour le m\u00EAme montant, ramenant le capital \u00E0 18.550 \u20AC. Un g\u00E9rant, Monsieur BERIOT Philippe, a d\u00E9missionn\u00E9 le m\u00EAme jo",
  "co_filed_documents": [
    "exp\u00E9dition de l\u0027assembl\u00E9e comportant quatre procurations",
    "la coordination des statuts"
  ],
  "detected_real_type": "demerger_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": "proposal",
  "notary": {
    "name": "Francis Swinnen, Philippe B\u00E9riot",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Li\u00E8ge",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2016-08-25",
    "filing_date": null,
    "act_kind_objet": ""
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2016-08-08",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "demerger_partial",
  "report_waiver": {
    "summary": "Les associ\u00E9s de REWISE SPRL ont renonc\u00E9 unaniment \u00E0 la r\u00E9daction d\u0027un rapport sp\u00E9cial vis\u00E9 \u00E0 l\u0027article 746 du Code des soci\u00E9t\u00E9s.",
    "articles": [
      "746"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0428.161.463",
        "name": "REWISE SPRL",
        "role": "demerged",
        "address": "Rue des Vennes, 151 - 4020 Li\u00E8ge",
        "is_foreign": false,
        "legal_form": "SPRL",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": null,
        "name": "AUDICIA SPRL",
        "role": "recipient",
        "address": "Rue de Bomer\u00E9e, 89 - 6534 Goz\u00E9e",
        "is_foreign": false,
        "legal_form": "SPRL",
        "is_new_company": true,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": 1.0,
    "legal_articles": [
      "677",
      "743",
      "746",
      "219"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2016-06-30",
    "exchange_ratio_text": "1 part de la soci\u00E9t\u00E9 \u00E0 constituer pour 1 part de REWISE SPRL",
    "new_shares_issued_n": 1000,
    "real_estate_included": false,
    "patrimony_description": "La soci\u00E9t\u00E9 REWISE SPRL transf\u00E8re une partie de son patrimoine, activement et passivement, \u00E0 la soci\u00E9t\u00E9 \u00E0 constituer AUDICIA SPRL. Ce patrimoine inclut les activit\u00E9s de r\u00E9viseur d\u0027entreprises exerc\u00E9es par Philippe B\u00E9riot, la client\u00E8le associ\u00E9e, les cr\u00E9ances commerciales, les immobilisations incorporelles, le mat\u00E9riel roulant, le mobilier et les am\u00E9nagements bureaux \u00E0 Goz\u00E9e. Le montant de l\u0027actif ne",
    "equity_transferred_eur": 25395.82,
    "accounting_effective_date": "2016-07-01"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE SPRL",
    "legal_form": "SPRL"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Francis Swinnen, Philippe B\u00E9riot",
    "org_rep_person_name": null
  },
  "summary_narrative": "Le coll\u00E8ge de g\u00E9rants de REWISE SPRL a \u00E9tabli un projet de scission partielle par constitution d\u0027une nouvelle soci\u00E9t\u00E9, AUDICIA SPRL, afin de transf\u00E9rer une partie de son patrimoine, notamment les activit\u00E9s de r\u00E9viseur d\u0027entreprises exerc\u00E9es par Philippe B\u00E9riot, \u00E0 une structure juridique distincte. L\u0027op\u00E9ration, qui ne fait pas cesser l\u0027existence de REWISE SPRL, pr\u00E9voit l\u0027\u00E9mission de 1.000 parts nouvelles \u00E0 l\u0027occasion de l\u0027apport, attribu\u00E9es aux associ\u00E9s de REWISE SPRL au taux de 1 part pour 1 part. L\u0027effet comptable r\u00E9troactif est fix\u00E9 au 1er juillet 2016.",
  "co_filed_documents": [],
  "detected_real_type": "demerger_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE"
  }
}

{
  "stage": "completed",
  "notary": {
    "name": "Jean-Michel GAUTHY",
    "firm_city": null,
    "firm_name": "GAUTHY \u0026 JACQUES - Notaires Associ\u00E9s",
    "office_city": "Herstal",
    "is_associated": true
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2016-02-01",
    "filing_date": "2016-01-20",
    "act_kind_objet": "REDUCTION DE CAPITAL - AUGMENTATION DE CAPITAL - SCISSION SANS"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2016-01-18",
    "unanimous": null
  },
  "conversion": {
    "effective_date": null,
    "jurisdiction_to": "BE",
    "legal_form_after": "Soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
    "jurisdiction_from": "BE",
    "legal_form_before": "Soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e"
  },
  "detected_kind": "demerger_partial",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": null,
        "name": "REWISE",
        "role": "demerged",
        "address": "4020 Li\u00E8ge, rue des Vennes, 151",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": null,
        "name": "REWISE AD REVISEUR D\u0027ENTREPRISES",
        "role": "recipient",
        "address": "4020 Li\u00E8ge, rue des Vennes, 151",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": 0.54,
    "legal_articles": [
      "677",
      "728"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2015-12-31",
    "exchange_ratio_text": "54 parts sociales de la soci\u00E9t\u00E9 REWISE AD REVISEUR D\u0027ENTREPRISES sur pr\u00E9sentation de 100 parts sociales de la soci\u00E9t\u00E9 REWISE",
    "new_shares_issued_n": 540,
    "real_estate_included": false,
    "patrimony_description": "L\u0027ensemble des actifs et passifs aff\u00E9rents aux missions exerc\u00E9es par Monsieur Axel DUMONT, dont l\u0027accomplissement est r\u00E9serv\u00E9 par la loi ou en vertu de celle-ci aux R\u00E9viseurs d\u0027entreprises, ainsi que toutes missions compatibles avec la profession de R\u00E9viseur d\u0027entreprises, limit\u00E9es aux activit\u00E9s exerc\u00E9es par lui.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2015-12-31"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE",
    "legal_form": "Soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
    "_kbo_filled_from_list": true
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Jean-Michel GAUTHY",
    "org_rep_person_name": null
  },
  "summary_narrative": "L\u0027assembl\u00E9e g\u00E9n\u00E9rale extraordinaire des associ\u00E9s de REWISE a d\u00E9cid\u00E9 de scinder la soci\u00E9t\u00E9 sans dissolution, en transf\u00E9rant l\u0027ensemble des actifs et passifs aff\u00E9rents aux missions de r\u00E9vision d\u0027entreprises exerc\u00E9es par Monsieur Axel DUMONT \u00E0 la soci\u00E9t\u00E9 REWISE AD REVISEUR D\u0027ENTREPRISES. Ce transfert s\u0027accompagne d\u0027une r\u00E9duction de capital de 6.761,99 \u20AC et d\u0027une augmentation de capital de 6.719,99 \u20AC par incorporation de r\u00E9serves. Les associ\u00E9s de REWISE re\u00E7oivent 540 parts sociales dans la soci\u00E9t\u00E9 b\u00E9n\u00E9ficiaire, proportionnellement \u00E0 leurs participations. La soci\u00E9t\u00E9 transf\u00E9rante conserve 125 parts ",
  "co_filed_documents": [
    "exp\u00E9dition de l\u0027assembl\u00E9e comportant quatre procurations",
    "la coordination des statuts"
  ],
  "detected_real_type": "demerger_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Axel DUMONT",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE"
  }
}

{
  "stage": "proposal",
  "notary": {
    "name": "Francis Swinnen",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Li\u00E8ge",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2015-12-09",
    "filing_date": "1985-12-16",
    "act_kind_objet": ""
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2015-11-20",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "demerger_partial",
  "report_waiver": {
    "summary": "Les associ\u00E9s des deux soci\u00E9t\u00E9s ont renonc\u00E9 \u00E0 l\u0027\u00E9tablissement d\u0027un rapport \u00E9crit sur le projet de scission par un r\u00E9viseur ou expert-comptable externe.",
    "articles": [
      "731"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0428.161.463",
        "name": "REWISE",
        "role": "demerged",
        "address": "Rue des Vennes, 151 - 4020 Li\u00E8ge",
        "is_foreign": false,
        "legal_form": "SPRL",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0641.763.381",
        "name": "REWISE AD R\u00C9VISEUR D\u0027ENTREPRISES",
        "role": "recipient",
        "address": "Rue des Vennes, 151 - 4020 Li\u00E8ge",
        "is_foreign": false,
        "legal_form": "SPRL",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": 2.7,
    "legal_articles": [
      "728",
      "677"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2015-12-31",
    "exchange_ratio_text": "540 parts nouvelles REWISE AD R\u00C9VISEUR D\u0027ENTREPRISES pour 200 parts de REWISE",
    "new_shares_issued_n": 540,
    "real_estate_included": false,
    "patrimony_description": "Le patrimoine transf\u00E9r\u00E9 comprend l\u0027ensemble des actifs et passifs aff\u00E9rents aux missions de r\u00E9viseur d\u0027entreprises, notamment la client\u00E8le, les cr\u00E9ances commerciales et les liquidit\u00E9s. Le montant de l\u0027actif net transf\u00E9r\u00E9 est estim\u00E9 \u00E0 54.200,00 \u20AC.",
    "equity_transferred_eur": 54200.0,
    "accounting_effective_date": "2016-01-01"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE",
    "legal_form": "SPRL"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Francis Swinnen",
    "org_rep_person_name": null
  },
  "summary_narrative": "La soci\u00E9t\u00E9 REWISE, SPRL \u00E0 Li\u00E8ge, a d\u00E9cid\u00E9 de proc\u00E9der \u00E0 une scission partielle par apport en nature \u00E0 sa filiale REWISE AD R\u00C9VISEUR D\u0027ENTREPRISES, \u00E9galement bas\u00E9e \u00E0 Li\u00E8ge. Cette op\u00E9ration vise \u00E0 transf\u00E9rer l\u0027ensemble des activit\u00E9s de r\u00E9viseur d\u0027entreprises li\u00E9es \u00E0 l\u0027associ\u00E9 Axel Dumont, ainsi que les actifs et passifs correspondants, pour un actif net estim\u00E9 \u00E0 54.200 \u20AC. En contrepartie, REWISE AD R\u00C9VISEUR D\u0027ENTREPRISES \u00E9mettra 540 parts nouvelles pour 200 parts de REWISE, avec effet comptable au 1er janvier 2016.",
  "co_filed_documents": [
    "Projet de scission"
  ],
  "detected_real_type": "demerger_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": null,
  "notary": {
    "name": "Philippe Dupuis",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Charleroi",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2015-07-23",
    "filing_date": "2015-05-05",
    "act_kind_objet": ""
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2015-06-24",
    "unanimous": true
  },
  "conversion": null,
  "detected_kind": "other",
  "report_waiver": {
    "summary": "Les associ\u00E9s de REWISE ont renonc\u00E9 \u00E0 la production du rapport de gestion et du rapport de contr\u00F4le de r\u00E9viseur d\u0027entreprises, conform\u00E9ment aux articles 734 et 731 du Code des Soci\u00E9t\u00E9s.",
    "articles": [
      "5:121",
      "12:26 \u00A71"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0428.161.463",
        "name": "REWISE",
        "role": "demerged",
        "address": "4020 Li\u00E8ge, rue des Vennes, 151",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 civile \u00E0 forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0628.896.134",
        "name": "PRAGMA AUDIT",
        "role": "recipient",
        "address": "Charleroi",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": 1.794,
    "legal_articles": [
      "677",
      "728",
      "731",
      "734"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2014-12-31",
    "exchange_ratio_text": "1.794 parts sociales de la soci\u00E9t\u00E9 \u0022PRAGMA AUDIT\u0022 sur pr\u00E9sentation de 125 parts sociales de la soci\u00E9t\u00E9 \u0022REWISE\u0022",
    "new_shares_issued_n": 14352,
    "real_estate_included": false,
    "patrimony_description": "L\u0027ensemble des actifs et passifs aff\u00E9rents aux missions de r\u00E9vision d\u0027\u00E9tats comptables d\u0027entreprises, associations ou organismes, r\u00E9serv\u00E9es par la loi aux r\u00E9viseurs d\u0027entreprises, limit\u00E9es aux missions exerc\u00E9es par les trois associ\u00E9s de la soci\u00E9t\u00E9 b\u00E9n\u00E9ficiaire (Jos\u00E9 Poulain, Olivier Frezin, Steve Balcaen).",
    "equity_transferred_eur": 215337.74,
    "accounting_effective_date": "2015-01-01"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE",
    "legal_form": "Soci\u00E9t\u00E9 civile \u00E0 forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e"
  },
  "detected_kind_raw": "parti\u00EBle splitsing",
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Pierre ALCOVER",
    "org_rep_person_name": null
  },
  "summary_narrative": "L\u0027assembl\u00E9e g\u00E9n\u00E9rale extraordinaire des associ\u00E9s de la soci\u00E9t\u00E9 civile \u00E0 forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e \u00AB REWISE \u00BB a d\u00E9cid\u00E9 \u00E0 l\u0027unanimit\u00E9 de scinder partiellement la soci\u00E9t\u00E9 sans dissolution, en transf\u00E9rant \u00E0 la soci\u00E9t\u00E9 \u00AB PRAGMA AUDIT \u00BB l\u0027ensemble des actifs et passifs aff\u00E9rents aux missions de r\u00E9vision d\u0027\u00E9tats comptables, limit\u00E9es aux activit\u00E9s exerc\u00E9es par trois associ\u00E9s. En contrepartie, les associ\u00E9s de REWISE ont re\u00E7u 14.352 parts sociales de PRAGMA AUDIT. Le capital de REWISE a \u00E9t\u00E9 r\u00E9duit de 58.408 \u20AC, passant de 77.000 \u20AC \u00E0 18.592 \u20AC.",
  "co_filed_documents": [
    "Projet de scission \u00E9tabli par l\u0027organe de gestion le 5 mai 2015",
    "Rapport de la soci\u00E9t\u00E9 FONDU, PYL, STASSIN \u0026 Cie, dat\u00E9 du 17 juin 2015"
  ],
  "detected_real_type": "other",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Jos\u00E9 Poulain",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_out",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Olivier Frezin",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_out",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Steve Balcaen",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE"
  }
}

{
  "events": [
    {
      "kind": "capital_decrease",
      "after_eur": 18592.0,
      "delta_eur": -58408.0,
      "before_eur": 77000.0,
      "contribution_type": "geld"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE"
  }
}

{
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "name_change": {
    "new": "",
    "old": "",
    "changed": false
  },
  "seat_change": {
    "changed": false
  },
  "object_change": {
    "changed": false
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE"
  },
  "legal_form_change": {
    "new": "Soci\u00E9t\u00E9 civile \u00E0 forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
    "old": "Soci\u00E9t\u00E9 civile \u00E0 forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
    "changed": false
  }
}

{
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "end_event": {
    "sub_type": "split_dissolution",
    "liquidator": null
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE"
  }
}

{
  "stage": "proposal",
  "notary": {
    "name": "Jacques Wauthier",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Li\u00E8ge",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2015-05-22",
    "filing_date": "2015-05-12",
    "act_kind_objet": ""
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2015-05-05",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "demerger_partial",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0428.161.463",
        "name": "REWISE ScPRL",
        "role": "demerged",
        "address": "Rue des Vennes, 151 - 4020 Li\u00E8ge",
        "is_foreign": false,
        "legal_form": "SPRL",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0628.896.134",
        "name": "PRAGMA AUDIT",
        "role": "recipient",
        "address": "Rue de la Station, 41 - 6230 Obaix",
        "is_foreign": false,
        "legal_form": "SPRL",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": 14.352,
    "legal_articles": [
      "728",
      "677"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2014-12-31",
    "exchange_ratio_text": "1.794 parts nouvelles PRAGMA AUDIT pour 125 parts de REWISE",
    "new_shares_issued_n": 14352,
    "real_estate_included": false,
    "patrimony_description": "Le patrimoine transf\u00E9r\u00E9 comprend les actifs et passifs aff\u00E9rents aux missions de r\u00E9vision d\u0027entreprises, y compris les immobilisations incorporelles, le mobilier et mat\u00E9riel informatique, les disponibilit\u00E9s, ainsi que les capitaux propres correspondants. Le transfert concerne sp\u00E9cifiquement les activit\u00E9s des trois associ\u00E9s de REWISE (Jos\u00E9 Poulain, Olivier Frezin, Steve Balcaen), dont les client\u00E8le",
    "equity_transferred_eur": 215337.74,
    "accounting_effective_date": "2015-01-01"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "REWISE ScPRL",
    "legal_form": "SPRL"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Francis Swinnen",
    "org_rep_person_name": null
  },
  "summary_narrative": "La soci\u00E9t\u00E9 REWISE ScPRL, dont le si\u00E8ge est \u00E0 Li\u00E8ge, a d\u00E9cid\u00E9 de proc\u00E9der \u00E0 une scission partielle par apport en nature \u00E0 la soci\u00E9t\u00E9 PRAGMA AUDIT, dont le si\u00E8ge est \u00E0 Obaix. Cette op\u00E9ration, soumise \u00E0 l\u0027approbation des assembl\u00E9es g\u00E9n\u00E9rales extraordinaires, vise \u00E0 transf\u00E9rer une partie de son patrimoine, notamment les activit\u00E9s de r\u00E9vision d\u0027entreprises exerc\u00E9es par trois associ\u00E9s, \u00E0 PRAGMA AUDIT. Le rapport d\u0027\u00E9change est fix\u00E9 \u00E0 1.794 parts nouvelles de PRAGMA AUDIT pour 125 parts sociales de REWISE. Le transfert comptable est r\u00E9troactif au 1er janvier 2015.",
  "co_filed_documents": [],
  "detected_real_type": "demerger_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "MOORE STEPHENS RSP, R\u00E9viseurs d\u0027entreprises"
  }
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "PIRLot Philippe",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_out",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "SWINNEN Francis",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Francis Swinnen Management",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Axel Dumont Management",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Henri Vaesen Management",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "MOORE STEPHENS RSP, R\u00E9viseurs d\u0027entreprises"
  }
}

{
  "stage": "completed",
  "notary": {
    "name": "Jean-Michel GAUTHY",
    "firm_city": null,
    "firm_name": "GAUTHY \u0026 JACQUES -- Notaires Associ\u00E9s",
    "office_city": "Herstal",
    "is_associated": true
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2010-04-13",
    "filing_date": null,
    "act_kind_objet": "TRANSFERT DE PATRIMOINE ASSIMILE A UNE FUSION - DEMISSIONS-"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2010-03-29",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": null,
        "name": "MOORE STEPHENS RSP, R\u00E9viseurs d\u0027entreprises",
        "role": "acquiring",
        "address": "4000 Li\u00E8ge, rue des Vennes, 151.",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": null,
        "name": "COFINAV",
        "role": "absorbed",
        "address": "4031 Li\u00E8ge (Angleur), rue des Bouleaux, 13.",
        "is_foreign": false,
        "legal_form": "Soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
        "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": "2010-01-01",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "L\u0027ensemble du patrimoine actif et passif de la soci\u00E9t\u00E9 COFINAV, y compris ses cr\u00E9ances, dettes, immobilisations et engagements, a \u00E9t\u00E9 transf\u00E9r\u00E9 int\u00E9gralement \u00E0 MOORE STEPHENS RSP. L\u0027op\u00E9ration s\u0027inscrit dans le cadre d\u0027une fusion silencieuse, sans \u00E9mission de nouveaux titres.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2010-01-01"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "MOORE STEPHENS RSP, R\u00E9viseurs d\u0027entreprises",
    "legal_form": "Soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
    "_kbo_filled_from_list": true
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Jean-Michel GAUTHY",
    "org_rep_person_name": null
  },
  "summary_narrative": "L\u0027assembl\u00E9e g\u00E9n\u00E9rale extraordinaire des associ\u00E9s de MOORE STEPHENS RSP a d\u00E9cid\u00E9, conform\u00E9ment \u00E0 un projet de transfert assimil\u00E9 \u00E0 une fusion, le transfert int\u00E9gral du patrimoine actif et passif de COFINAV \u00E0 son associ\u00E9 unique, MOORE STEPHENS RSP. L\u0027op\u00E9ration, effective \u00E0 compter du 1er janvier 2010, s\u0027inscrit dans le cadre d\u0027une fusion silencieuse, car MOORE STEPHENS RSP \u00E9tait d\u00E9j\u00E0 propri\u00E9taire de toutes les parts sociales de COFINAV. L\u0027assembl\u00E9e a \u00E9galement constat\u00E9 la r\u00E9alisation effective du transfert et d\u00E9cid\u00E9 l\u0027annulation des parts de COFINAV au sein de MOORE STEPHENS RSP.",
  "co_filed_documents": [],
  "detected_real_type": "fusion_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "name_change": {
    "new": "",
    "old": "",
    "changed": false
  },
  "seat_change": {
    "changed": false
  },
  "object_change": {
    "changed": true
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "RASKIN, SWINNEN, PIRLOT \u0026 CO"
  },
  "legal_form_change": {
    "new": "soci\u00E9t\u00E9 civile \u00E0 forme",
    "old": "soci\u00E9t\u00E9 civile \u00E0 forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
    "changed": false
  }
}

{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0428.161.463",
    "name_full": "RASKIN, SWINNEN, PIRLOT \u0026 CO"
  }
}