Aartselaar Logistics

Active

Public limited companyfounded 200322 yrs activeKontichsesteenweg 54, 2630 Aartselaar, BelgiumKBO/BCE: BE 0862.450.556

Aartselaar Logistics has been active since 2003 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €1.60M and a net result of €1.28M. Equity remains stable across the filed fiscal years (±0.7% per year). Its solvency ranks better than 33% of 4506 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).

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Checked score

Score 2025

48 / 100

Fair▼ -13 vs 2024

The score combines four axes. Every signal that weighs is under Signals.

Axes · tick = 2024

Profitability100=

Solvency16▼-16

Growth55=

Stability100

Bankruptcy probability, 12 months

0.1% Very low

0%0.5%1.5%4%10%≥ 25%

Credit up to €75k at 30 days acceptable

Liquidity short (current ratio 0.25 against 0.44 in 2024), and 79.1% of the assets are financed with debt.

How do we compute the score and the probability?

Credit advice for your own amount and term

Signals

Seven signals. The signal on the left, the evidence on the right.

−lowers risk○neutral

Lower-failure-rate sector

In this sector companies fail less often than the Belgian average.

Gazette · bankruptcies per sector, NACE 68

Relative position

BE, all sectors

reference

Sector 68

lower

← fewer bankruptcies more bankruptcies →

Long track record

A company with a long track record statistically fails less often than a young one.

KBO · incorporation date

Age against the risk zone

Annual accounts: healthy financial profile

The latest annual accounts show a healthy profile in solvency, result and liquidity.

NBB · annual accounts 2025

Solvency, return and age of the figures

Solvency

20.9%

Return on assets

16.7%

Age of the figures

9 mo

Lower-risk legal form

Companies with this legal form statistically fail less often than a BV.

KBO · legal form

Latest accounts filed on time

The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 30-07-2026, 1 day ahead of the deadline.

NBB · 10 filings

Deviation from the deadline

2025

1 d early

2024

59 d early

2023

54 d early

2022

39 d early

2021

5 d early

2020

46 d early

2019

45 d early

← before the deadline after the deadline →

The next deadline is still running

The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.

Companies Code · seven months

Position in the running window

16-09-2026 today31-12-2026 close31-07-2027 deadline

No strike-offs in the KBO publications

We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.

KBO publications · our coverage

Financials · fiscal year 2025, full schema

Turnover

€1.53M▼ 0.8%

2019 · €1.54M

2018: €1.38M 2019: €1.54M

2018 → 2020

EBIT margin

40.9%▼ 0.3pp

2019 · 41.3%

2018: 28.1% 2019: 41.3%

2018 → 2020

Net result

€1.28M▲ 50.3%

2024 · €854k

2018: €60k 2019: €214k 2020: €229k 2021: €325k 2022: €623k 2023: €742k 2024: €854k

2018 → 2025

Working capital

€-4.14M▼ 14.2%

2024 · €-3.63M

2018: €994k 2019: €1.28M 2020: €1.34M 2021: €1.39M 2022: €-3.30M 2023: €-3.83M 2024: €-3.63M

2018 → 2025

Multi-year overview

Every figure with its change against the year before

▲ rise ▼ fall

Line20212022202320242025Trend

Equity€2.73M-€3.35M▲ 22.8%€2.71M▼ 19.0%€2.72M▲ 0.1%€1.60M▼ 41.1%

Operating result€686k-€961k▲ 40.2%€1.03M▲ 7.4%€1.19M▲ 14.7%€1.37M▲ 15.6%

Net result€325k-€623k▲ 91.5%€742k▲ 19.1%€854k▲ 15.1%€1.28M▲ 50.3%

Result per fiscal year

Operating resultNet result

The operating result has risen four years in a row; 2025 is 16% above 2024 and is the highest year so far.

Balance-sheet composition

2025 in colour, 2024 as the grey bar beneath

Assets €7.66M

82.3%

17.7%

Fixed assets €6.30M▼ 8.1%

Current assets €1.36M▼ 52.6%

Equity and liabilities €7.66M

20.9%

79.1%

Equity €1.60M▼ 41.1%

Debt €6.06M▼ 13.5%

The debt ratio rises from 72.1% to 79.1%: equity shrinks faster than debt is paid down.

Key figures and ratios

2025 value · change against 2024

EBITDA

€1.99M▲

2024 · €1.79M

Cash flow

€1.90M▲

2024 · €1.46M

Solvency

20.9%▼

2024 · 27.9%

Current ratio

0.25▼

2024 · 0.44

Quick ratio

0.25▼

2024 · 0.44

Debt / equity

3.79▲

2024 · 2.58

ROE

80.2%▲

2024 · 31.4%

ROA

16.7%▲

2024 · 8.8%

Interest coverage

17.50▲

2024 · 14.25

Debt

€6.06M▼

2024 · €7.01M

Debt ≤ 1 year

€5.50M▼

2024 · €6.49M

Debt > 1 year

€150=

2024 · €150

Income taxes

€439k▲

2024 · €288k

Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.

Filed annual accounts

As filed with the NBB · 2025 against 2024

Balance sheet Code20242025

Assets

Total assets20/58€9.73M€7.66M▼

Fixed assets21/28€6.86M€6.30M▼

Tangible fixed assets22/27€6.86M€6.30M▼

Land and buildings22€6.86M€6.30M▼

Current assets29/58€2.87M€1.36M▼

Amounts receivable after more than one year29€1.45M-

Other amounts receivable291€1.45M-

Amounts receivable within one year40/41€314k€227k▼

Trade receivables40€314k€227k▼

Cash at bank and in hand54/58€609k€849k▲

Deferred charges and accrued income490/1€498k€284k▼

Equity and liabilities

Total equity and liabilities10/49€9.73M€7.66M▼

Equity10/15€2.72M€1.60M▼

Contributions10/11€2.46M€71k▼

Capital10€2.46M€71k▼

Issued capital100€2.46M€71k▼

Reserves13€246k€1.53M▲

Non-distributable reserves130/1€246k€246k=

Legal reserve130€246k€246k=

Distributable reserves133-€1.28M

Profit (loss) carried forward14€10k-

Amounts payable17/49€7.01M€6.06M▼

Amounts payable after more than one year17€150€150=

Other amounts payable178/9€150€150=

Amounts payable within one year42/48€6.49M€5.50M▼

Financial debts43€5.40M€5.00M▼

Credit institutions430/8€5.40M€5.00M▼

Trade debts44€110k€95k▼

Suppliers440/4€110k€95k▼

Taxes, remuneration and social security45€132k€208k▲

Taxes450/3€132k€208k▲

Other amounts payable47/48€850k€193k▼

Accrued charges and deferred income492/3€517k€564k▲

Income statement Code20242025

Non-recurring operating income76A-€158k

Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€607k€616k▲

Other operating charges640/8€187k€188k▲

Gross operating margin9900€1.98M€2.17M▲

Operating profit (loss)9901€1.19M€1.37M▲

Financial income75/76B€82k€466k▲

Recurring financial income75€82k€466k▲

Financial charges65/66B€126k€113k▼

Recurring financial charges65€126k€113k▼

Profit (loss) for the period before taxes9903€1.14M€1.72M▲

Income taxes67/77€288k€439k▲

Profit (loss) for the period9904€854k€1.28M▲

Profit (loss) for the period to be appropriated9905€854k€1.28M▲

Appropriation of the result

Profit (loss) to be appropriated9906€860k€1.29M▲

Profit (loss) brought forward from the previous period14P€6k€10k▲

Transfer from equity791/2-€9k

Transfer to equity691/2-€1.29M

To other reserves6921-€1.29M

Profit to be distributed694/7€850k€9k▼

Return on contributions (dividend)694€850k€9k▼

The notes to these accounts (7 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

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Timeline · acts, filings and financial milestones

All 38Financial 1Gazette 27Filings 10

Next filing, fiscal year 2026, expected by 31-07-2027

2026

30-07

NBB filing Annual accounts filed

fiscal year 2025 · full schema

13-01

State Gazette act Resignations & appointments

General meeting · Director resignation · Director discharge16 facts ▸

General meeting, 2025-12-18
Director resignation, Alexander van Ravels BV (bestuurder)
Director resignation, Filiep Balcaen (bestuurder)
Director resignation, Marc Janssens (bestuurder)
Director discharge, Alexander van Ravels BV
Director discharge, Filiep Balcaen
Director discharge, Marc Janssens
Director appointment, J&R Participaties BV (bestuurder)
Permanent representative, Jean-Paul Sols
Director appointment, Desmatie BV (bestuurder)
Permanent representative, Dieter De Saeger
Director resignation, Finvision Bedrijfsrevisoren BV (commissaris)
+4 further facts in this act

2025

31-12

Financial Highest result since 2018net €1.28M ▲50.3%

Operating result €1.37M, net result €1.28M, both a record.

19-09

State Gazette act Capital & shares

General meeting · Capital decrease · Capital3 facts ▸

General meeting, 2025-09-11
Capital decrease, €2.400.900
Capital, €70.732,65

02-06

NBB filing Annual accounts filed

fiscal year 2024 · abbreviated schema

2024

27-08

State Gazette act Resignations & appointments

General meeting · Auditor reappointment2 facts ▸

General meeting, 2024-06-07
Auditor reappointment, 3 years, commissaris

07-06

NBB filing Annual accounts filed

fiscal year 2023 · abbreviated schema

13-05

State Gazette act Resignations & appointments

General meeting · Director resignation · Director appointment6 facts ▸

General meeting, 2024-03-29
Director resignation, Assets Invest BV (bestuurder)
Director appointment, Alexander van Ravels BV (bestuurder)
Permanent representative, Alexander van Ravels
Mandate compensation, Alexander van Ravels BV
Permanent representative, Alex De Witte

2023

22-06

NBB filing Annual accounts filed

fiscal year 2022 · abbreviated schema

2022

29-11

State Gazette act Resignations & appointments

General meeting · Director resignation · Director appointment8 facts ▸

General meeting, 2022-06-27
Director resignation, Particimmo CV (bestuurder)
Director appointment, Assets Invest BV (bestuurder)
Permanent representative, Alex De Witte
Mandate compensation, Assets Invest BV
Director resignation, Baltissimmo NV (bestuurder)
Director appointment, Marc Janssens (bestuurder)
Mandate compensation, Marc Janssens

26-07

NBB filing Annual accounts filed

fiscal year 2021 · abbreviated schema

2021

19-10

State Gazette act Registered office · Statutes amendment · Resignations & appointments

General meeting · Name change · Registered-office move24 facts ▸

General meeting, 2021-10-05
Name change, Aartselaar Logistics
Registered-office move, Pauline Van Pottelsberghelaan 10, 9051 Gent (Sint-Denijs-Westrem)
Statutes amendment
Capital, €2.462.400
Corporate purpose, De verwerving, bouw, verbouwing, ontwikkeling, beheer en/of verhuur en vervreemding van onroerende goederen... Het samenstellen, ontwikkelen en afstoten van por…
Director resignation, Arthur De Four (bestuurder)
Director resignation, Caroline Brams (bestuurder)
Director resignation, PIVAPO (bestuurder)
Director discharge, Arthur De Four
Director discharge, Caroline Brams
Director discharge, PIVAPO
+12 further facts in this act

19-08

State Gazette act Resignations & appointments

General meeting · Director reappointment · Permanent representative10 facts ▸

General meeting, 2021-05-18
Director reappointment, Piet Van Poppel SRL (administrateur)
Director reappointment, Caroline Brams (administrateur)
Director reappointment, Arthur De Four (administrateur)
Permanent representative, Piet Van Poppel
Mandate compensation, Piet Van Poppel SRL
Mandate compensation, Caroline Brams
Mandate compensation, Arthur De Four
Power of attorney, Johan Lagae
Power of attorney, Els Bruls

15-06

NBB filing Annual accounts filed

fiscal year 2020 · full schema

2020

10-08

State Gazette act Purpose · Statutes amendment · Resignations & appointments

General meeting · Purpose change · Name change6 facts ▸

General meeting, 2020-07-02
Purpose change, L'acquisition et la cession de biens immobiliers, pour son propre compte, tant en Belgique qu'à l'étranger, ainsi que toutes opérations relatives aux biens immo…
Name change, PEC Belgium Aartselaar
Statutes amendment
Capital, €2.462.400
Corporate purpose, L'acquisition et la cession de biens immobiliers, pour son propre compte, tant en Belgique qu'à l'étranger, ainsi que toutes opérations relatives aux biens immo…

16-06

NBB filing Annual accounts filed

fiscal year 2019 · full schema

26-03

State Gazette act Registered office

Board meeting · Registered-office move2 facts ▸

Board meeting, 2020-03-10
Registered-office move, 40 rue Belliard, Bte 6, 1040 Bruxelles

2019

13-09

State Gazette act Registered office · Resignations & appointments

General meeting · Director discharge · Director resignation16 facts ▸

General meeting, 2019-06-24
Director discharge, EUROINVEST AARTSELAAR
Director discharge, EUROINVEST AARTSELAAR
Director resignation, Johannes Felke (administrateur)
Director resignation, André Latinis (administrateur)
Director appointment, Caroline Brams (administrateur)
Director appointment, Arthur De Four (administrateur)
Director appointment, BVBA Piet Van Poppel (administrateur)
Permanent representative, Pieter Van Poppel
Mandate compensation, Caroline Brams
Mandate compensation, Arthur De Four
Mandate compensation, BVBA Piet Van Poppel
+4 further facts in this act

31-08

NBB filing Annual accounts filed

fiscal year 2018 · full schema · 31 days late

2018

09-08

NBB filing Annual accounts filed

fiscal year 2017 · full schema · 9 days late

2017

10-07

NBB filing Annual accounts filed

fiscal year 2016 · full schema

09-06

State Gazette act Resignations & appointments

General meeting · Director resignation · Director appointment4 facts ▸

General meeting, 2017-05-09
Director resignation, Hendrik Teunissen (administrateur)
Director appointment, Johannes Felke (administrateur)
Mandate compensation, Johannes Felke

18-01

State Gazette act Resignations & appointments

General meeting · Director resignation · Director appointment4 facts ▸

General meeting, 2016-12-09
Director resignation, Christophe Blanche (administrateur)
Director appointment, Hendrik Teunissen (administrateur)
Mandate compensation, Hendrik Teunissen

2016

02-08

State Gazette act Resignations & appointments

General meeting · Director resignation · Director appointment6 facts ▸

General meeting, 2016-06-15
Director resignation, Daniel Laurencin (administrateur)
Director resignation, Jean-Pierre Massart (administrateur)
Director resignation, Ian Kelley (administrateur)
Director appointment, Christophe Blanche (administrateur)
Mandate compensation, Christophe Blanche

2014

21-11

State Gazette act Resignations & appointments

General meeting · Director resignation · Director appointment8 facts ▸

General meeting, 2014-10-28
Director resignation, Richard Everett (administrateur)
Director appointment, Daniel Laurencin (administrateur)
Director appointment, André Latinis (administrateur)
Director appointment, Jean-Pierre Massart (administrateur)
Mandate compensation, Daniel Laurencin
Mandate compensation, André Latinis
Mandate compensation, Jean-Pierre Massart

26-09

State Gazette act Registered office

Board meeting · Registered-office move2 facts ▸

Board meeting, 2014-09-17
Registered-office move, Avenue Lloyd George 7 à 1000 Bruxelles

12-05

State Gazette act Registered office · Resignations & appointments

General meeting · Director resignation · Director appointment9 facts ▸

General meeting, 2014-04-24
Director resignation, Philippe Chauveau (administrateur)
Director resignation, Serge Declerck (administrateur)
Director appointment, Ian Kelley (administrateur)
Director appointment, Richard Everett (administrateur)
Mandate compensation, Ian Kelley
Mandate compensation, Richard Everett
Board meeting, 2014-04-24
Registered-office move, Avenue des Arts 46, 1000 Bruxelles

15-04

State Gazette act Resignations & appointments

General meeting · Director reappointment3 facts ▸

General meeting, 2014-03-12
Director reappointment, Philippe Chauveau (administrateur)
Director reappointment, Serge Declerck (administrateur)

2013

18-10

State Gazette act Resignations & appointments

General meeting · Auditor appointment · Director appointment4 facts ▸

General meeting, 2013-05-21
Auditor appointment, PriceWaterhouseCoopers (commissaire)
Director appointment, Philippe Chauveau (Administrateur)
Director appointment, Serge Declerck (Administrateur)

2012

21-12

State Gazette act Miscellaneous

General meeting · Approval · Guarantee3 facts ▸

General meeting, 2012-12-05
Approval, 2012-12-05
Guarantee, oorspronkelijke ontlener (Original Borrower) en oorspronkelijke garant (Original Guarantor) onder de Common Terms Agreement dd. 5 december 2012

24-09

State Gazette act Capital & shares · Statutes amendment

General meeting · Capital decrease · Capital6 facts ▸

General meeting, 2012-09-05
Capital decrease, €4.500.000
Capital, €2.462.400
Statutes amendment
Power of attorney, EUROINVEST AARTSELAAR
Power of attorney, Dimitri CLEENEWERCK de CRAYENCOUR

2010

24-12

State Gazette act Resignations & appointments

Board meeting · Director resignation2 facts ▸

Board meeting, 2010-11-16
Director resignation, Alexander Watt (administrateur)

18-11

State Gazette act Resignations & appointments

General meeting · Auditor appointment2 facts ▸

General meeting, 2010-05-18
Auditor appointment, PriceWaterhouseCoopers (commissaire)

19-05

State Gazette act Registered office

General meeting · Registered-office move2 facts ▸

General meeting, 30/04/2010
Registered-office move, Avenue Louise 326 bte 33 à 1050 Bruxelles

2008

15-09

State Gazette act Registered office

General meeting · Registered-office move2 facts ▸

General meeting, 15/03/2008
Registered-office move, Avenue Louise 251 bte 14 à 1050 Bruxelles

17-03

State Gazette act Capital & shares · Statutes amendment

General meeting · Capital increase · Real estate8 facts ▸

General meeting, 2008-03-03
Capital increase, €6.900.000
Real estate, Un immeuble érigé sur et avec terrain contenant en superficie d'après titre trois hectares vingt-huit ares nonante-trois centiares, sis Kontichsesteenweg 57-63,…
Share issue, actions nouvelles sans désignation de valeur nominale, 33677
Capital, €6.962.400
Corporate purpose, toutes activités immobilières en Belgique et à l'étranger... tous investissements et placements financiers...
Statutes amendment
Share attribute, nominatives

21-01

State Gazette act Resignations & appointments

General meeting · Director resignation · Director discharge19 facts ▸

General meeting, 2007-12-19
Director resignation, Frances Harnetty (administrateur)
Director resignation, Jo De Clercq (administrateur)
Director resignation, Adrian Moll (administrateur)
Director discharge, Frances Harnetty
Director discharge, Jo De Clercq
Director discharge, Adrian Moll
Director resignation, BDO Atrio Bedrijfsrevisoren (commissaire)
Director discharge, BDO Atrio Bedrijfsrevisoren
Director appointment, Philippe Chauveau (administrateur)
Director appointment, Serge Declerck (administrateur)
Director appointment, Alexander Watt (administrateur)
+7 further facts in this act

2007

06-06

State Gazette act Resignations & appointments

General meeting · Auditor reappointment · Permanent representative3 facts ▸

General meeting, 2007-03-13
Auditor reappointment, after AG deciding on results of fiscal year closed 31 December 2008, 3 years
Permanent representative, Patrick Van Cauter

Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.

Directors · office · real estate

Directors

32 directors, no change since 2025

DESMATIE

Director · since 18-12-2025 · Private limited company · perm. rep.: Dieter De Saeger

Current

J&R Participaties

Director · since 18-12-2025 · Private limited company · perm. rep.: Jean-Paul Sols

Current

ALEXANDER van RAVELS

Director · since 29-03-2024 · Private limited company · perm. rep.: Alexander van Ravels

Current

ASSETS INVEST

Director · since 27-06-2022 · Private limited company · perm. rep.: Alex De Witte

Current

BALTISSIMMO

Director · since 05-10-2021 · Legal entity · perm. rep.: Marc Jean Janssens

Current

Filiep Marie Balcaen

Director · since 05-10-2021

Current

+ 3 not shown in this overview

18-12-2025 DESMATIE: Appointed as Director

18-12-2025 J&R Participaties: Appointed as Director

18-12-2025 Alexander van Ravels BV: Resigned as Director

18-12-2025 Filiep Balcaen: Resigned as Director

18-12-2025 Janssens Marc: Resigned as Director

29-03-2024 ALEXANDER van RAVELS: Appointed as Director

29-03-2024 Assets Invest BV: Resigned as Director

27-06-2022 ASSETS INVEST: Appointed as Director

27-06-2022 Janssens Marc: Appointed as Director

27-06-2022 Baltissimmo NV: Resigned as Director

27-06-2022 Particimmo CV: Resigned as Director

05-10-2021 BALTISSIMMO: Appointed as Director

05-10-2021 Filiep Marie Balcaen: Appointed as Director

05-10-2021 PARTICIMMO: Appointed as Director

05-10-2021 Arthur De Four: Resigned as Director

05-10-2021 Caroline Brams: Resigned as Director

05-10-2021 PIVAPO: Resigned as Director

18-05-2021 Piet Van Poppel SRL: Mandate renewed as Director

18-05-2021 Arthur De Four: Mandate renewed as Director

18-05-2021 Caroline Brams: Mandate renewed as Director

24-06-2019 Piet Van Poppel: Appointed as Director

24-06-2019 Arthur De Four: Appointed as Director

24-06-2019 Caroline Brams: Appointed as Director

24-06-2019 André Latinis: Resigned as Director

+ 28 not shown in this overview

Location & real-estate footprint

Registered office, Aartselaar · 1 establishment unit since 2003

establishment The establishment unit on the map

Cannot be placed on the map

This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.

Kontichsesteenweg 542630 Aartselaar

Ground area

1.6 ha

Building footprint

4,350 m²

Volume, LiDAR

89,133 m³

2 parcels, Brussels, Flanders · tallest building 58.6 m, ±15 floors. Linked by address, not a title deed.

1 establishment unit

EUROINVEST AARTSELAAR

Belliardstraat 40, 1040 EtterbeekNACE 7012001

since 20032.135.971.771

2 parcels

Flanders 1 (50%) Brussels 1 (50%)

Parcel (capakey)	Region	Area	Buildings	Height / fl.
11001B0081/00G000	Flanders	1.2 ha	1 · 2,550 m²	7.6 m · 2 fl.
21805E0283/00C000 ProtectedMonumentNeoclassicistisch herenhuisSource ↗	Brussels	3,919 m²	1 · 1,800 m²	58.6 m · 15 fl.

Linked by address, not proof of ownership

Methodology

via registered seat: 1 · via establishment units: 1

2 of 2 parcels with an exact address match; the rest are indicative.

Linked through address data, this is not proof of ownership.

1 of these parcels carry protected heritage (source: regional heritage registers, Onroerend Erfgoed / patrimoine.brussels).

Statutory auditor

7 auditors

Finvision Bedrijfsrevisoren WaregemCurrent

Auditor

07-06-2024 → present

Show 6 earlier auditors

BDO Atrio Bedrijfsrevisoren Auditor · represented by Patrick Van Cauter	13-03-2007 → 19-12-2007
Ernst & Young Reviseur d'Entreprises SCRL Auditor succeeded by Ernst et Young Reviseurs d'Entreprises in 2021	24-06-2019 → 05-10-2021
Ernst et Young Reviseurs d'Entreprises Statutory auditor · represented by Joeri Klaykens succeeded by Finvision Bedrijfsrevisoren Waregem in 2024	05-10-2021 → 07-06-2024
Finvision Bedrijfsrevisoren Statutory auditor · represented by Christophe De Paepe	01-01-2021 → 18-12-2025
PricewaterhouseCoopers Commissaire · represented by Didier Matriche succeeded by Ernst & Young Reviseur d'Entreprises SCRL in 2019	18-05-2010 → 24-06-2019
PricewaterhouseCoopers Bedrijfsrevisoren Cvba Auditor succeeded by PricewaterhouseCoopers in 2010	19-12-2007 → 18-05-2010