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COMARKT

Inactive
Public limited companyKBO/BCE: BE 0795.538.570

Inactive since 29-09-2026; last annual accounts for financial year 2026. Dissolved and wound up in a single deed on 23-09-2026; no liquidator appointed; books and records kept in Halle.

COMARKTInactive

Overview

Activity
Activity not known
Size
€85.2mturnover 2026
Staff
257.1 FTE
Equity
€13.4m
Loss
-€7.4m
Net result +61%: 18-month year
Financial health
Inactive: no score
Structure
Parent
Colruyt Food Retail · 100%
  • COLRUYT Jozef Maria DamiaanDirector
Auditor: Ernst et Young Reviseurs d'Entreprises
Signalsraises riskPersistent lossesneutralLatest accounts filed on timeShow the evidence

Signals

Two signals.
raises riskneutral
raises risk · Persistent losses
Two consecutive loss-making years (2025 and 2026); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2026
Net result per financial year
232526
2023 to 2026 · latest year -€7.4m
neutral · Latest accounts filed on time
The financial year that closed on 23-09-2026 was due by 23-04-2027 and was filed on 29-09-2026, 206 days ahead of the deadline.
NBB · 3 filings
Deviation from the deadline
2026
206 days early
2025
30 days early
2023
49 days early
← before the deadline after the deadline →
tick = median of all Belgian filings

This company filed its last 3 accounts on average 95 days before the deadline; the Belgian median for financial year 2023 is 3 days before the deadline, and 40% of all filings were late.

Searched, nothing found (1)
neutral · No strike-offs in the KBO publications
Searched since 2021.
KBO publications · our coverage
  1. Resignations & appointments · End &…Resignations: CASTELEIN Kris, COLRUYT Jozef…
  2. Annual accounts filedfinancial year 2026 · full…
  3. Amendment of the articlesCapital · Power of attorney

Financials · financial year 2026, full format

Turnover
€85.2m▼ 49.0%
2025 · €167.0m
EBIT margin
-8.5%▲ 2.8pp
2025 · -11.3%
Net result
-€7.4m▲ 61.1%
2025 · -€19.2m
Working capital
-€8.4m
Trend over the years

2023 to 2026, 3 financial years

The operating result stays negative: a loss of €7.3m in 2026 against €18.9m in 2025; the loss shrinks.

What the company sold each financial year and what was left of it. A loss stands below the zero line.

Turnover€85.2m 2026 Operating result-€7.3m 2026 Net result-€7.4m 2026

Use the arrow keys on the chart for the figures per year.

Every figure with its change against the financial year before
favourable unfavourable
Line202320252026
Turnover€167.0m-€85.2m▼ 49.0%
Operating result-€0.002m--€18.9m--€7.3m▲ 61.7%
Net result-€0.001m--€19.2m--€7.4m▲ 61.1%
EBIT margin-11.3%--8.5%▲ 2.8pp
Equity€0.06m-€20.9m-€13.4m▼ 35.7%
Total assets€0.06m-€65.5m-€13.4m▼ 79.5%
Debt€44.6m-
Working capital-€8.4m-
Staff (FTE)523.4-257.1▼ 50.9%
Why a figure moved sharply
  • 2026 Net result +61% on 2025. This financial year ran 18 months, the previous one 15.
Key figures and ratios
2026 value · change against 2025
EBITDA
-€305,543▲
2025 · -€9.1m
Cash flow
-€498,200▲
2025 · -€9.3m
Solvency
100.0%▲
2025 · 31.9%
ROE
-55.4%▲
2025 · -91.8%
ROA
-55.4%▼
2025 · -29.3%
Interest coverage
-1.26▲
2025 · -30.46
Income taxes
€92▼
2025 · €4,329
Staff costs
€13.5m▼
2025 · €27.1m
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2026 against 2025 · 66 lines
Balance sheet Code20252026
Assets
Total assets20/58€65.5m€13.4m▼
Fixed assets21/28€29.3m-
Intangible fixed assets21€22.4m-
Tangible fixed assets22/27€6.8m-
Land and buildings22€0.4m-
Furniture and vehicles24€0.03m-
Other tangible fixed assets26€6.3m-
Assets under construction and advance payments27€0.03m-
Current assets29/58€36.2m€13.4m▼
Stocks and contracts in progress3€9.2m-
Stocks30/36€9.2m-
Raw materials and consumables30/31€101-
Finished goods33€0.1m-
Goods purchased for resale34€9.1m-
Amounts receivable within one year40/41€25.9m€0.002m▼
Trade receivables40€25.5m-
Other amounts receivable41€0.4m€0.002m▼
Cash at bank and in hand54/58€1.1m€13.4m▲
Deferred charges and accrued income490/1€0.04m-
Equity and liabilities
Total equity and liabilities10/49€65.5m€13.4m▼
Equity10/15€20.9m€13.4m▼
Contributions10/11€40.1m€40.1m=
Capital10€40.1m€40.1m=
Issued capital100€40.1m€40.1m=
Profit (loss) carried forward14-€19.2m-€26.6m▼
Amounts payable17/49€44.6m-
Amounts payable within one year42/48€44.6m-
Trade debts44€30.1m-
Suppliers440/4€30.1m-
Advances received on contracts in progress46€0.002m-
Taxes, remuneration and social security45€3.5m-
Taxes450/3€0.01m-
Remuneration and social security454/9€3.5m-
Other amounts payable47/48€11.0m-
Accrued charges and deferred income492/3€0.001m-
Income statement Code20252026
Operating income70/76A€188.3m€106.5m▼
Turnover70€167.0m€85.2m▼
Change in stocks of work in progress, finished goods and contracts in progress71€0.1m-€0.06m▼
Other operating income74€21.1m€0.9m▼
Non-recurring operating income76A-€20.5m
Operating charges60/66A€207.2m€113.8m▼
Goods for resale, raw materials and consumables60€115.0m€63.5m▼
Purchases600/8€120.4m€54.4m▼
Change in stocks: decrease (increase)609-€5.4m€9.1m▲
Services and other goods61€54.8m€27.5m▼
Remuneration, social security and pensions62€27.1m€13.5m▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€9.9m€7.0m▼
Other operating charges640/8€0.5m€0.5m▲
Non-recurring operating charges66A€0.002m€1.8m▲
Operating profit (loss)9901-€18.9m-€7.3m▲
Financial income75/76B€0.09m€0.06m▼
Recurring financial income75€0.09m€0.06m▼
Income from current assets751€0.07m€0.05m▼
Other financial income752/9€0.02m€0.009m▼
Financial charges65/66B€0.3m€0.3m▼
Recurring financial charges65€0.3m€0.3m▼
Debt charges650€0.3m€0.2m▼
Other financial charges652/9€0.01m€0.008m▼
Profit (loss) for the period before taxes9903-€19.2m-€7.4m▲
Income taxes67/77€0.004m€92▼
Taxes670/3€0.004m€92▼
Profit (loss) for the period9904-€19.2m-€7.4m▲
Profit (loss) for the period to be appropriated9905-€19.2m-€7.4m▲
Appropriation of the result
Profit (loss) to be appropriated9906-€19.2m-€26.6m▼
Profit (loss) brought forward from the previous period14P-€0.001m-€19.2m▼
Social balance sheet
Average headcount (FTE)9087523.4257.1▼

The notes to these accounts (42 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line202320252026Change
Operating income70/76A-€188.3m€106.5m▼ 43.4%
Turnover70-€167.0m€85.2m▼ 49.0%
Change in stocks of work in progress, finished goods and contracts in progress71-€0.1m-€0.06m-
Other operating income74-€21.1m€0.9m▼ 95.9%
Non-recurring operating income76A--€20.5m-
Operating charges60/66A-€207.2m€113.8m▼ 45.1%
Goods for resale, raw materials and consumables60-€115.0m€63.5m▼ 44.8%
Purchases600/8-€120.4m€54.4m▼ 54.8%
Change in stocks: decrease (increase)609--€5.4m€9.1m-
Services and other goods61-€54.8m€27.5m▼ 49.8%
Remuneration, social security and pensions62-€27.1m€13.5m▼ 50.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630-€9.9m€7.0m▼ 29.6%
Other operating charges640/8€50€0.5m€0.5m▲ 16.2%
Non-recurring operating charges66A-€0.002m€1.8m▲ 742×
Gross operating margin9900-€0.002m---
Operating profit (loss)9901-€0.002m-€18.9m-€7.3m▲ 61.7%
Financial income75/76B€0.002m€0.09m€0.06m▼ 35.4%
Recurring financial income75€0.002m€0.09m€0.06m▼ 35.4%
Income from current assets751-€0.07m€0.05m▼ 32.1%
Other financial income752/9-€0.02m€0.009m▼ 49.4%
Financial charges65/66B€0.001m€0.3m€0.3m▼ 19.3%
Recurring financial charges65€0.001m€0.3m€0.3m▼ 19.3%
Debt charges650-€0.3m€0.2m▼ 18.7%
Other financial charges652/9-€0.01m€0.008m▼ 33.8%
Profit (loss) for the period before taxes9903-€0.001m-€19.2m-€7.4m▲ 61.1%
Income taxes67/77-€0.004m€92▼ 97.9%
Taxes670/3-€0.004m€92▼ 97.9%
Profit (loss) for the period9904-€0.001m-€19.2m-€7.4m▲ 61.1%
Profit (loss) for the period to be appropriated9905-€0.001m-€19.2m-€7.4m▲ 61.1%
Line202320252026Change
Assets
Total assets20/58€0.06m€65.5m€13.4m▼ 79.5%
Fixed assets21/28-€29.3m--
Intangible fixed assets21-€22.4m--
Tangible fixed assets22/27-€6.8m--
Land and buildings22-€0.4m--
Furniture and vehicles24-€0.03m--
Other tangible fixed assets26-€6.3m--
Assets under construction and advance payments27-€0.03m--
Current assets29/58€0.06m€36.2m€13.4m▼ 62.9%
Stocks and contracts in progress3-€9.2m--
Stocks30/36-€9.2m--
Raw materials and consumables30/31-€101--
Finished goods33-€0.1m--
Goods purchased for resale34-€9.1m--
Amounts receivable within one year40/41-€25.9m€0.002m▼ 100.0%
Trade receivables40-€25.5m--
Other amounts receivable41-€0.4m€0.002m▼ 99.5%
Cash at bank and in hand54/58€0.06m€1.1m€13.4m▲ 12×
Deferred charges and accrued income490/1-€0.04m--
Equity and liabilities
Total equity and liabilities10/49€0.06m€65.5m€13.4m▼ 79.5%
Equity10/15€0.06m€20.9m€13.4m▼ 35.7%
Contributions10/11€0.06m€40.1m€40.1m=
Capital10€0.06m€40.1m€40.1m=
Issued capital100€0.06m€40.1m€40.1m=
Profit (loss) carried forward14-€0.001m-€19.2m-€26.6m▼ 38.8%
Amounts payable17/49-€44.6m--
Amounts payable within one year42/48-€44.6m--
Trade debts44-€30.1m--
Suppliers440/4-€30.1m--
Advances received on contracts in progress46-€0.002m--
Taxes, remuneration and social security45-€3.5m--
Taxes450/3-€0.01m--
Remuneration and social security454/9-€3.5m--
Other amounts payable47/48-€11.0m--
Accrued charges and deferred income492/3-€0.001m--
Line202320252026Change
Profit (loss) for the period9904-€0.001m-€19.2m-€7.4m▲ 61.1%
+ Depreciation and write-downs630-€9.9m€7.0m▼ 29.6%
Operating cash flow (approximation)-€0.001m-€9.3m-€0.5m▲ 94.6%
Change in cash--€12.3m-

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

Download as CSV

Filings with the National Bank (3)
Financial year Type Filed Reference
23-09-2026 full format 29-09-2026 2026-00547612
31-03-2025 full format 01-10-2025 2025-00526365
31-12-2023 abbreviated format 12-06-2024 2024-00142954

Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.

Directors

Directors
1 director, no change since 2026

Board 1

COLRUYT Jozef Maria Damiaan
Director · since 02-01-2023 · from a recent deed
Current

Statutory auditor 1

Ernst et Young Reviseurs d'Entreprises
Statutory auditor · since 02-01-2023 · permanent representative: NAESSENS Eef
Current
"From a recent act": read from a Gazette act not yet processed into our list of directors.
Derived from published Gazette deeds. The KBO keeps the official list of office holders; we do not read it, so the two can differ. See the directors and other office holders in the KBO →

Mandate history

7 people since 2023, 2 in office
Show
  • Board
  • Statutory auditor
Mandates per person, with start and end dates
Name Functions and periods
COLRUYT Jozef Maria Damiaanfrom an act
  • Director, from 02-01-2023 to date
Ernst et Young Reviseurs d'Entreprises
  • Statutory auditor, from 02-01-2023 to date
Jef Colruyt
  • Director, from 02-01-2023 to 30-09-2026
Kris Castelein
  • Director, from 02-01-2023 to 30-09-2026
Stefan Goethaert
  • Director, from 02-01-2023 to 30-09-2026
WILLEMYNS Jo
  • Director, from 02-01-2023 to 30-09-2026
Stefaan Vandamme
  • Director, from 02-01-2023 to 01-08-2026
See the board, name and registered office on a given date →

Owners and capital

Owners

2 owners

Chain of control

  1. Colruyt Group nv consolidates
  2. KORYS 66.52%
  3. Colruyt Group 100%
  4. Ahara 100%
  5. Colruyt Food Retail 100%
  6. COMARKT

Highest known parent: Colruyt Group nv. The sources do not say who stands above it.

Owners 2

According to the annual accounts to 23-09-2026 of COMARKT and those of the other companies, the acts in the Belgian Official Gazette and the LEI register. Annual accounts state the shareholders that notified the company under article 7:225 of the Code of Companies and Associations and the parent companies that consolidate it. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not include these statements in its annual accounts, or does not have to, is not listed.

Capital and shareholders

Shareholders according to the deeds
At incorporation act of 02-01-2023 ↗
  • CODEVCO IV (BE 0716.663.615) 100 shares (100%) · in cash

The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.

Capital over the years
  1. 17-03-2026 Capital stated in the deed · €40,061,500 · 100 shares
  2. 06-03-2024 Capital increase of €40,000,000 · to €40,061,500 · no new shares · in cash
  3. 02-01-2023 Incorporation · €61,500 · 100 shares

Group and network

Part of the group KORYS 179 companies Group, risk and exposure

Connections & network

105 connected companies
Linked via shared directors
Show 101 more companies with a shared director
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CODEVCO XIX
via Kris Castelein · Eerste niet statutaire bestuurder
→
Codevco XX
via Kris Castelein · Director
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→
→
→
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Darzana
via Stefan Goethaert · Director
→
→
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DISFRAIS
via Kris Castelein · Director
→
DO IMMO
via Kris Castelein · Director
→
→
→
→
→
Immo Roelandt
via Kris Castelein · Eerste,niet statutair bestuurder
→
JIMS
via Stefan Goethaert · Director
→
JIMS Expansion
via Kris Castelein · Class B director
→
→
MYREAS
via Stefan Goethaert · Director
→
→
→
Pranelya
via Kris Castelein · Director (not named in the articles)
→
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Roelandt
via Stefan Goethaert · Director
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Samhati
via Stefan Goethaert · Director
→
→
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Stefan Goethaert
via Stefan Goethaert · Permanent representative
→
Sukhino
via Stefan Goethaert · Director
→
→
VINOCOL
via Stefan Goethaert · Director
→
→
→
WALCODIS
via Stefan Goethaert · Director
→
WITEB 15
via Kris Castelein · Director (not named in the articles)
→
WITEB 16
via Kris Castelein · Director (not named in the articles)
→
WITEB 17
via Kris Castelein · Director (not named in the articles)
→
WITEB 3
via Stefan Goethaert · Director
→
→
→
→
→
→
former→
Colruyt Group
via Stefan Goethaert · Day-to-day manager
former→
DALTIX
via Stefan Goethaert · Director
former→
former→
former→
former→
RIVAN
via Kris Castelein · Director
former→
former→
former→
DATS 24
Shared director
→
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Inetum Belgium
Shared director
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KORYS
Shared director
→
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Korys Capital GP
Shared director
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KORYS INVESTMENTS
Shared director
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KORYS MANAGEMENT
Shared director
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Kriya One
Shared director
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PARKWIND
Shared director
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Virya Energy
Shared director
→

History

The deed of incorporation of COMARKT was published in the Belgian Official Gazette on 2 January 2023.1 Since 2024 the company has been called CoMarkt.2 In 2024 the capital was increased by €40.0m to €40.1m.3 Since 2023, COLRUYT Jozef Maria Damiaan has served as director of the company.1 Total assets rose from €60,397 in 2023 to €13.4m in 2026.4 In 2026 the company was dissolved and its liquidation closed in a single deed.5

  1. 1Belgian Official Gazette, 02-01-2023
  2. 2Belgian Official Gazette, 05-02-2024
  3. 3Belgian Official Gazette, 06-03-2024
  4. 4National Bank, annual accounts 2023 and 2026
  5. 5Belgian Official Gazette, 30-09-2026

Acts, filings and financial milestones

2026
30-09
Gazette deed Resignations & appointments · End & cessation
Resignations: CASTELEIN Kris, COLRUYT Jozef and 4 others · Dissolution · Declaration17 facts ▸
  • General meeting, 23-09-2026
  • Dissolution, 23-09-2026
  • Declaration, “geen schulden, geen schulden tegenover aandeelhouders of derden volgens de staat van activa en passiva” (deed in Dutch)
  • Asset distribution, “terugname door aandeelhouders zelf, enige aandeelhouder” (deed in Dutch)
  • Asset distribution, “terugname vorderingen, vorderingen van de Vennootschap, in het bijzonder de vorderingen op de fiscale en sociale administraties, teruggenomen en overgedragen aa…” (deed in Dutch)
  • Auditor report, “verslag van de commissaris over de jaarrekening” (deed in Dutch)
  • Approval, “goedkeuring jaarrekening”, 23-09-2026 (deed in Dutch)
  • Liquidation closure, 23-09-2026
  • Director resignation, CASTELEIN Kris (director)
  • Director resignation, COLRUYT Jozef (director)
  • Director resignation, GOETHAERT Stefan (director)
  • Director resignation, WILLEMYNS Jo (director)
  • +5 further facts in this act
29-09
NBB filing Annual accounts filed
financial year 2026 · full format
17-03
Gazette deed Amendment of the articles
Capital · Power of attorney7 facts ▸
  • General meeting, 23-02-2026
  • Other provision, “dispositions transitoires - prolongation de l'exercice en cours”, 30-09-2026 (deed in Dutch)
  • General meeting, 29-03-2027
  • Amendment of the articles
  • Capital, €40,061,500
  • Power of attorney
  • Power of attorney, Tim CARNEWAL
17-03
Gazette deed Amendment of the articles
Capital · Power of attorney7 facts ▸
  • General meeting, 23-02-2026
  • General meeting, 29-03-2027
  • Amendment of the articles
  • Capital, €40,061,500
  • Power of attorney
  • Other provision, “artikel 173,1°bis Wetboek van registratierechten, uitreiking voor registratie” (deed in Dutch)
  • Power of attorney, Tim CARNEWAL
2025
01-10
NBB filing Annual accounts filed
financial year 2025 · full format
31-03
Financial Weakest financial yearnet -€19.2m
Net result drops to -€19.2m, the lowest in the series.
31-03
Financial Equity above €10mequity €20.9m ▲34,486%
Equity rises from €60,397 to €20.9m.
2024
12-06
NBB filing Annual accounts filed
financial year 2023 · abbreviated format
06-03
Gazette deed Capital & shares
Capital increase · Capital contribution · Capital5 facts ▸
  • General meeting, 26-02-2024
  • Other provision, “Overgangsbepalingen”, 31-03-2025 (deed in Dutch)
  • Capital increase, €40,000,000
  • Capital contribution
  • Capital, €40,061,500
05-02
Gazette deed Amendment of the articles · Name
Name change · Power of attorney7 facts ▸
  • General meeting, 28-12-2023
  • Name change, CoMarkt
  • Other provision, “overgangsbepaling lopend boekjaar, oprichting Vennootschap” (deed in Dutch)
  • General meeting, 5, 14:30
  • Power of attorney
  • Other provision, “uitreiking vóór registratie, artikel 173,1°bis Wetboek van registratierechten” (deed in Dutch)
  • Power of attorney, Tim CARNEWAL
2023
02-01
Gazette deed Incorporation
Appointments: COLRUYT Jozef Maria Damiaan, CASTELEIN Kris Roger and 4 others · Permanent representative: NAESSENS Eef · Founder15 facts ▸
  • Founder, CODEVCO IV
  • Incorporation, “CODEVCO XIV” (deed in Dutch)
  • Other provision, “verzoek tot vaststelling oprichting en statuten bij authentieke akte” (deed in Dutch)
  • Founding capital, €61,500
  • Bank account, “KBC Bank NV, bijzondere rekening” (deed in Dutch)
  • Other provision, “HOOFDSTUK II. STATUTEN” (deed in Dutch)
  • Capital, €61,500
  • Director appointment, COLRUYT Jozef Maria Damiaan (director)
  • Director appointment, CASTELEIN Kris Roger (director)
  • Director appointment, GOETHAERT Stefan Annie Willy Maria (director)
  • Director appointment, WILLEMYNS Jo Paul Maria Agnès Maurits (director)
  • Director appointment, VANDAMME Stefaan Walter Alphons (director)
  • +3 further facts in this act
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.
6 of 6 deeds read
Inactive

Inactive since September 2026

COMARKT has not been in the KBO register since 29 September 2026.

Status
Inactiveout of the register since 29 September 2026
Last annual accounts
financial year to 23 September 2026
Last registered office
Edingensesteenweg 196, 1500 Halleas published on 30 September 2026
Legal form
Public limited company
Active since
29 December 2022
Official KBO record

Recognitions · licences · registrations

Dual-learning approval

7 ended
Onthaal, organisatie en sales duaal (so)
discontinued · 2024 to 2026
Winkelmedewerker (vwo)
discontinued · 2024 to 2026
Winkelmedewerker duaal (so)
discontinued · 2024 to 2026
Aanvuller (so)
discontinued · 2024 to 2025
Kassier (so)
discontinued · 2024 to 2025
Verkoper (so)
discontinued · 2024 to 2025
Winkelbediende (so)
discontinued · 2024 to 2025

Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.

Sites & property

Location & real-estate footprint
Registered office, Halle
exact location from the address register On OpenStreetMap
Ground area
3.1 ha
Building footprint
9,052 m²
Building volume
146,100 m³
Parcel 23027F0207/00V000, Flanders · tallest building 27.2 m. Linked by address, not a title deed.
1 parcel
Flanders 1 (100%)
Cadastral parcel Region Area Buildings Height / floors
23027F0207/00V000 Flanders 3.1 ha 1 · 9,052 m² 27.2 m · 6
How the parcels are linked
Good to know
The parcel matches the address exactly.

Articles of association

What the company does

DurationHow long the company exists; usually unlimited, so until it is dissolved.
Unlimited
Name clauseThe name the company operates under according to its articles.
CoMarkt
Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
“Vlaamse Gewest, bij beslissing van het bestuursorgaan” (deed in Dutch)

deed of 17-03-2026

Who represents it, and how

Who signsWho may bind the company towards others, for example by signing a contract.
Two directors jointly
Board ruleHow the board is made up, meets and takes decisions.
“Door raad onder leden te benoemen,bij ontstentenis of afwezigheid waargenomen door aangeduide aanwezige bestuurder, raad van bestuur” (deed in Dutch)

deed of 17-03-2026

Meetings and financial year

Financial yearThe twelve-month period the company draws up its annual accounts for.
From 1 October to 30 September
Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
Last Monday of March at 16:00

deed of 17-03-2026

Oversight and winding up

Dissolution ruleWhen and by whom the company can be dissolved.
“Alle machten artikel 2:87 Wetboek van vennootschappen en verenigingen,zonder bijzondere machtiging, algemene vergadering kan te allen tijde…” (deed in Dutch)
deed of 17-03-2026
Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
“Assemblée peut limiter à majorité simple, article 2:87 Code des sociétés et des associations sans autorisation spéciale” (deed in Dutch)
deed of 17-03-2026
Custody of recordsWhere the books and records are kept after liquidation, by law for at least five years.
“Bij de wet verplichte termijn, 1500 Halle, Edingensesteenweg 196” (deed in Dutch)
deed of 30-09-2026

Other provisionsOther rules from the articles that fall under none of the themes above.

Other provision: “Bestuursbevoegdheid-dagelijks bestuur, dagelijks bestuur aan één of meer (rechts)personen,al dan niet aandeelhouders” (deed in Dutch)
Other provision: “Toelating tot vergadering, (certificaten van)effecten neerleggen op zetel of bij instellingen in bijeenroeping vermeld” (deed in Dutch)
Other provision: “Elke aandeelhouder door volmachtdrager,al dan niet aandeelhouder, vertegenwoordiging op algemene vergadering” (deed in Dutch)
Other provision: “Stemrecht, aan vennootschap,ten laatste één werkdag voor vergadering op zetel” (deed in Dutch)
Other provision: “Winstverdeling, algemene vergadering beslist over bestemming saldo op voorstel bestuursorgaan” (deed in Dutch)

deed of 17-03-2026