COMEPHAR
ActiveSummary
COMEPHAR has been active since 2024 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €7,562 and a net result of -€2,438. Its solvency ranks better than 5% of 4,067 sector peers (NACE 69, financial year 2025). The computed 12-month bankruptcy probability is 0.6% (low).
Articles of association
What the company does
- PurposeThe activities the company may carry out under its articles.
- “Lasociétéapourobjetlesactivitésd’expert-comptablefiscaliste,ainsiquel'exercicedetouteslesactivitésjugéescompatiblesparl’Institutenrais…” (deed in French)
Text of the purpose (deed in French)
“Lasociétéapourobjetlesactivitésd’expert-comptablefiscaliste,ainsiquel'exercicedetouteslesactivitésjugéescompatiblesparl’Institutenrais decettequalité.Relèventnotammentdesactivitésd’expert-comptable:”
- DurationHow long the company exists; usually unlimited, so until it is dissolved.
- Unlimited
- Name clauseThe name the company operates under according to its articles.
- COMEPHAR
- Legal form clauseThe legal form, such as BV, NV or CV, which decides which company-law rules apply.
- One provision in the deed
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- One provision in the deed
Who represents it, and how
- Board ruleHow the board is made up, meets and takes decisions.
- “Avec ou sans limitation de durée,statutaires possibles dans statuts, si aucune qualité forme majorité professionnels membres qualité…” (deed in French)
Capital, shares and profit
- Kind of sharesWhich classes of shares exist and what rights each class carries.
- One provision in the deed
- Transfer restrictionWhether shareholders may sell their shares freely or need approval first.
- “Propriété action emporte adhésion statuts et décisions assemblée générale, personne morale inscrite au registre public communique au Conseil…” (deed in French)
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- Last Friday of June at 18:00
Oversight and winding up
- Statutory auditorA statutory auditor is a registered auditor who checks the accounts; small companies need not have one.
- No statutory auditor
- Dissolution ruleWhen and by whom the company can be dissolved.
- “Décision assemblée générale formes modifications statuts, tout temps” (deed in French)
- Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
- “Si plusieurs liquidateurs forment collège, plus étendus conférés articles 2:87 et suivants CSA” (deed in French)