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Generated 24-08-2026
Active BE 0439.886.288Public limited company

DELTA ACCOUNTANTS

Armoedestraat 18 ·8800 Roeselare, Belgium· 36 yrs active
Sector: Activiteiten van (gecertificeerde) (fiscaal) accountants (69201)
Conclusion Checked

The computed 12-month bankruptcy probability of DELTA ACCOUNTANTS is 0.1% (very low). The company has been active since 1990 and the Belgian State Gazette contains no insolvency or warning signals. No processed annual-account figures are available; this conclusion rests on registry and State Gazette data only.

Based on State Gazette and CBE data.
Key figures
Active 36 yrs
Board 2
Locations 1
Publications 18
Bankruptcy probability (12 mo) Checked model v1 · free
0.1% Very low
0%0,5%1,5%4%10%≥25%
Lower-failure-rate sector −Long track record −Lower-risk legal form −

Statistical estimate based on public sources, not credit advice nor a finding of fact. How do we compute this?

Risk Assessment rule-based
0 / 100
Low risk
Trust signals 2 signals
Long-established
Founded in 1990, 36 years in business.
No legal incidents
No bankruptcy, reorganisation or interim measure in the Belgisch Staatsblad, and the KBO register records a normal legal situation.
Administrative Flags0 events
No strikeouts found in the KBO publications we processed. That series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
Financial overview10 NBB filings
Financials being processed
NBB has 10 filing(s) on record for this company, latest fiscal year 2024 (verkort). The annual accounts are being processed.
Filings on record
Fiscal year Type Filed Reference
31-12-2024 verkort 14-07-2025 2025-00272132
31-12-2023 verkort 31-07-2024 2024-00320211
30-09-2022 verkort 24-04-2023 2023-00063766
30-09-2021 verkort 29-04-2022 2022-20017600
30-09-2020 verkort 09-04-2021 2021-10400467
30-09-2019 verkort 31-03-2020 2020-08300472
30-09-2018 verkort 30-04-2019 2019-11800522
30-09-2017 verkort 25-04-2018 2018-10700354
31-12-2015 verkort 22-09-2016 2016-61000115
31-12-2014 verkort 23-07-2015 2015-34300104
Directors & mandates 9 directors
Current directors & mandates
  • L'Apogée InvestmentsLegal entity
    Director· perm. rep.: Steven Brouckaert
    State Gazette act 20105867 (14-09-2020)
    Current
    14-09-2020 → present
    3 events
    • 14-09-2020 Resigned· Director
    • 14-09-2020 Appointed· Director
    • 14-09-2020 Appointed· Managing director
  • Steven Brouckaert
    Managing director
    State Gazette act 20105867 (14-09-2020)
    Current
    03-02-2018 → present
    2 events
    • 14-09-2020 Appointed· Managing director
    • 03-02-2018 Appointed· Manager
Historic, not recently confirmed (2)
These mandates remain open in the register but have not been confirmed by a new act in over six years. They do not count as active directors.
  • PIA Group BeLuxLegal entity
    Manager· perm. rep.: Brouckaert Steven
    State Gazette act 19092615 (10-07-2019)
    Not recently confirmed
    last confirmed in an act from 2019
  • TREES VAN BELLEGHEMLegal entity
    Manager· perm. rep.: Trees Van Belleghem
    State Gazette act 19092615 (10-07-2019)
    Not recently confirmed
    last confirmed in an act from 2019
Permanent representatives (1)
These people represent a legal-person director (a management company, for instance). They hold no board mandate of their own and do not count as directors.
  • Trees Van Belleghem
    Vaste vertegenwoordiger
    State Gazette act 26044453 (31-03-2026)
    Permanent representative
    - → 23-02-2026
Former directors (5)
  • ACCOUNTANCY LIEVEN DEVOSLegal entity
    Director· perm. rep.: Devos Lieven
    State Gazette act 20145525 (08-12-2020)
    Former
    08-12-2020 → 06-01-2021
    2 events
    • 06-01-2021 Resigned· Director
    • 08-12-2020 Appointed· Director
  • Trees Van Belleghem
    Director
    State Gazette act 20105867 (14-09-2020)
    Former
    14-09-2020 → 14-09-2020
    3 events
    • 14-09-2020 Resigned· Director
    • 14-09-2020 Appointed· Director
    • 14-09-2020 Appointed· Managing director
  • Cheval Blanc InvestmentsLegal entity
    Director· perm. rep.: Steven Brouckaert
    State Gazette act 20052867 (27-04-2020)
    Former
    - → 30-03-2020
  • Stephane Vercruysse
    Director
    State Gazette act 20105867 (14-09-2020)
    Former
    - → 30-03-2020
  • Chantal Verbeke
    Manager
    State Gazette act 20006650 (10-01-2020)
    Former
    - → 10-01-2020
    2 events
    • 10-01-2020 Resigned· Manager
    • 31-10-2019 Resigned· Director
Full appointment history from the Belgian State Gazette. Permanent representatives are shown for corporate directors.
Statutory auditor 2 auditor
Statutory auditor IRE/IBR number Tenure
Groupe Audit Belgium BVCurrent
Company auditor · represented by David AUGUSTINUS
 - 03-04-2023 → present
Show 1 earlier auditors
Figurad Bedrijfsrevsioren BVBA
Statutory auditor · represented by Tim Van Hullebusch
succeeded by Groupe Audit Belgium BV in 2023
 - 14-08-2019 → 03-04-2023
Appointed statutory auditor from the Belgian State Gazette. The IRE/IBR number refers to the register of the Institute of Registered Auditors.
Legal Structure
NACE primary Activiteiten van (gecertificeerde) (fiscaal) accountants(69201)
Legal form Public limited company(014)
Incorporation26-02-1990
StatusActive
Postal code8800
Connections & network 28 connected companies
Group structure
ACCOUNTANCY LIEVEN DEVOS
Sits on the board · 1 subsidiary · 1 location
Control→
PIA Group BeLux
Sits on the board · 23 subsidiaries · 2 locations
Control→
TREES VAN BELLEGHEM
Sits on the board · 1 subsidiary · 1 location
Control→
Linked via shared directors
Cheval Blanc Investments
viaSteven Brouckaert · Permanent representative
former→
PIA Group BeLux
viaSteven Brouckaert · Permanent representative
former→
Network connections
A & B PARTNERS WAREGEM
Shared corporate director
→
ACCOFISC
Shared corporate director
→
D.S.M. CONSULTING
Shared corporate director
→
DCA-S
Shared corporate director
→
Show 2 more network connections
FIDUCIAIRE RENSON ET ASSOCIES
Shared corporate director
→
FIDUPLAN
Shared corporate director
→
17 further connected companies in this network. Available in Kantoor S. See plans →
Connections derived from shared directors, addresses, shareholders and group structure in the Belgian State Gazette.
Ownership & control 3 parties
Control over this companysits on this company's board3
PIA Group BeLux
23 subsidiaries · 2 locations
ACCOUNTANCY LIEVEN DEVOS
1 subsidiary · 1 location
TREES VAN BELLEGHEM
1 subsidiary · 1 location
controls
DELTA ACCOUNTANTSBE 0439.886.288

Each band states what its claims rest on. A board seat is influence over the board, not ownership. Court mandates (receiver, interim administrator) and liquidation mandates do not link companies and are therefore absent here; they belong under Directors & mandates.

Establishment units 1 location
Delta Accountants NV
Armoedestraat 18A, 8800 RoeselareActiviteiten van (gecertificeerde) (fiscaal) accountants
since 19902.121.561.432
Physical sites registered in the Crossroads Bank for Enterprises (CBE).
Real-estate footprint Source: CBE × cadastre

Parcels linked to this company through its CBE addresses (seat, establishment units, branches), cross-referenced with the cadastral parcel plan. This shows where the company operates, not a deeds register.

Flanders 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
36017A1003/00M000 Flanders 2,140 m² 1 · 345 m² 8.7 m · 3 fl.
Methodology
via registered seat: 1
1 of 1 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Updates 28 events

A single timeline of everything that happened to this company, publications, insolvency and lifecycle events, administrative changes and filed annual accounts.

2026
31-03-2026
State Gazette act Resignations & appointments
General meeting · Director resignation · Permanent representative
2025
14-07-2025
NBB filing Annual accounts filed
fiscal year 2024 · verkort
2024
31-07-2024
NBB filing Annual accounts filed
fiscal year 2023 · verkort
2023
24-04-2023
NBB filing Annual accounts filed
fiscal year 2022 · verkort
2022
29-04-2022
NBB filing Annual accounts filed
fiscal year 2021 · verkort
2021
09-04-2021
NBB filing Annual accounts filed
fiscal year 2020 · verkort
2020
31-03-2020
NBB filing Annual accounts filed
fiscal year 2019 · verkort
2019
30-04-2019
NBB filing Annual accounts filed
fiscal year 2018 · verkort
2018
25-04-2018
NBB filing Annual accounts filed
fiscal year 2017 · verkort
2016
22-09-2016
NBB filing Annual accounts filed
fiscal year 2015 · verkort
2015
23-07-2015
NBB filing Annual accounts filed
fiscal year 2014 · verkort
Belgian State Gazette reading coverage 1 of 19 acts read

Of the 19 Belgian State Gazette acts we know for this company, 1 has been read. The other 18 have not been read yet: what they contain is neither established nor disproved here.

Belgisch Staatsblad, acts 18 acts
Capital history · 3
27-10-2023
v3.2
28-04-2023
v3.2
29-10-2018
v3.2
Address history · 1
22-03-2016
v3.2
All acts · 18 updated 4 months ago
2026
31-03-2026 Trees Van Belleghem resigns as director Director changes
  • Trees Van Belleghem, Bestuurder
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Trees Van Belleghem",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS"
  }
}
2024
12-09-2024 Change in the board of directors Director changes
Summary: v3.2
Technical details 
{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "BV"
  }
}
12-06-2024 Publication in the Belgian Official Gazette, Miscellaneous Miscellaneous·Dhr. Steven Brouckaert
Summary: proposalNotary: Dhr. Steven Brouckaert · Kortrijk
Technical details 
{
  "stage": "proposal",
  "notary": {
    "name": "Dhr. Steven Brouckaert",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Kortrijk",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-06-12",
    "filing_date": "2024-06-03",
    "act_kind_objet": "Voorstel tot een met fusie door overneming gelijkgestelde verrichting"
  },
  "decision": {
    "body": "algemene_vergadering",
    "act_date": "2024-05-31",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": {
    "summary": "De aandeelhouders van DELTA ACCOUNTANTS NV en FISCON BV hebben unaniem afstand gedaan van het opstellen van tussentijdse cijfers in het kader van de fusievoorstel.",
    "articles": [
      "12:51, \u00A72, 4\u00B0"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0439.886.288",
        "name": "DELTA ACCOUNTANTS NV",
        "role": "acquiring",
        "address": "8800 Roeselare, Armoedestraat 18, bus A",
        "is_foreign": false,
        "legal_form": "NV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0456.991.348",
        "name": "FISCON BV",
        "role": "absorbed",
        "address": "8800 Roeselare, Armoedestraat 18",
        "is_foreign": false,
        "legal_form": "BV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:50",
      "12:7",
      "12:51",
      "12:53"
    ],
    "is_cross_border": false,
    "is_silent_merger": true,
    "balance_basis_date": "2023-12-31",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": true,
    "patrimony_description": "De volledige activa en passiva van FISCON BV worden overgenomen door DELTA ACCOUNTANTS NV. De overname is gebaseerd op de jaarrekening afgesloten per 31 december 2023. De activiteiten van de overgenomen vennootschap, inclusief haar beroepswerkzaamheden als accountant en belastingadviseur, worden voortgezet onder de naam van de acquirer.",
    "equity_transferred_eur": 125000.0,
    "accounting_effective_date": "2024-01-01"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "NV"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Dhr. Steven Brouckaert",
    "org_rep_person_name": null
  },
  "summary_narrative": "Dit fusievoorstel betreft een met fusie door overneming gelijkgestelde verrichting tussen DELTA ACCOUNTANTS NV en FISCON BV, beide gevestigd in Roeselare. De overname is gebaseerd op de volledige overname van het vermogen van FISCON BV door DELTA ACCOUNTANTS NV, met een boekhoudkundige retroactiviteit vanaf 1 januari 2024. De fusie is voorzien in artikel 12:50 WVV en zal worden goedgekeurd door de algemene vergaderingen van beide vennootschappen. De overname is \u0027silent\u0027 omdat DELTA ACCOUNTANTS NV al 100% van de aandelen van FISCON BV bezit via een tussenholding.",
  "co_filed_documents": [
    "Fusievoorstel",
    "Verklaring van de bestuursorganen",
    "Bijlagen met de jaarrekening van 2023"
  ],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}
2023
27-10-2023 Transaction in capital or shares Capital & shares
Summary: v3.2
Technical details 
{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "BV"
  }
}
28-04-2023 Capital increase of €426,001.83 to €666,718.84 Capital & shares
  • €240.717,01 → €666.718,84
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "capital_increase",
      "amount": 426001.83,
      "currency": "EUR",
      "after_eur": 666718.84,
      "delta_eur": 426001.83,
      "before_eur": 240717.01,
      "amount_type": "kapitaal_effectief",
      "effective_date": "2023-04-03",
      "evidence_quote": "Als gevolg van de fusie, beslist de algemene vergadering het kapitaal met een bedrag van vierhonderdzesentwintigduizend \u00E9\u00E9n euro en drie\u00EBntachtig eurocent (\u20AC 426.001,83), om het van tweehonderdveertigduizend zevenhonderdzeventien euro \u00E9\u00E9n cent (\u20AC 240.717,01) te brengen op zeshonderdzesenzestigduizend zevenhonderd achttien euro vierentachtig eurocent (\u20AC 666.718,84)",
      "contribution_type": "in_kind"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "BV"
  }
}
27-02-2023 Publication in the Belgian Official Gazette, Miscellaneous Miscellaneous·Steven Brouckaert
Summary: proposalNotary: Steven Brouckaert · Kortrijk
Technical details 
{
  "stage": "proposal",
  "notary": {
    "name": "Steven Brouckaert",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Kortrijk",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2023-02-27",
    "filing_date": "2023-02-16",
    "act_kind_objet": "VOORSTEL TOT FUSIE DOOR OVERNEMING"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2023-02-14",
    "unanimous": true
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": {
    "summary": "Geen rapportverplichting wordt geweigerd in dit voorstel.",
    "articles": []
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0439.886.288",
        "name": "DELTA ACCOUNTANTS",
        "role": "acquiring",
        "address": "8800 Roeselare, Armoedestraat 18 bus A",
        "is_foreign": false,
        "legal_form": "NV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0870.736.930",
        "name": "UNIFISC",
        "role": "absorbed",
        "address": "8800 Roeselare, Armoedestraat 18",
        "is_foreign": false,
        "legal_form": "BV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": 0.1709,
    "legal_articles": [
      "12:24",
      "12:30",
      "12:28"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2022-09-30",
    "exchange_ratio_text": "1 op 5,85",
    "new_shares_issued_n": 585,
    "real_estate_included": true,
    "patrimony_description": "Het volledige vermogen van de over te nemen vennootschap wordt overgenomen, inclusief alle activiteiten van accountant en belastingconsulent, evenals verenigbare activiteiten zoals juridische dienstverlening, advies in economische en financi\u00EBle aangelegenheden, en het beheren van roerend en onroerend vermogen.",
    "equity_transferred_eur": 637644.46,
    "accounting_effective_date": "2023-04-01"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "NV"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Andy Beeckwee",
    "org_rep_person_name": null
  },
  "summary_narrative": "Het voorstel tot fusie door overneming betreft de opslorping van de besloten vennootschap UNIFISC (KBO 0870736930) door de naamloze vennootschap DELTA ACCOUNTANTS (KBO 0439886288), beide gevestigd te Roeselare. De fusie is ge\u00EFnitieerd om de groepsstructuur te vereenvoudigen, de activiteiten te centraliseren en de administratie te optimaliseren. De ruilverhouding is 1 aandeel in de overnemende vennootschap voor 5,85 aandelen in de overgenomen vennootschap. De fusie wordt geacht vanaf 1 april 2023 boekhoudkundig te zijn uitgevoerd voor rekening van de acquirer.",
  "co_filed_documents": [
    "Fusievoorstel van 14 februari 2023",
    "Eenparige schriftelijke besluiten van het bestuursorgaan NV Delta Accountants van 14 februari 2023 (incl. bijzondere volmachten)"
  ],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}
2021
17-02-2021 Devos Lieven resigns as director Director changes
  • Devos Lieven, Bestuurder
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Devos Lieven",
        "address": null,
        "birth_date": null
      },
      "via_org": {
        "kbo": "0826054671",
        "name": "Accountancy Lieven Devos Comm.V",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "effective_date": "2021-01-06",
      "evidence_quote": "Ontslag met onmiddellijke ingang van bestuurder Accountancy Lieven Devos Comm.V, gekend onder het ondernemingsnummer 0826.054.671, en diens vaste vertegenwoordiger de heer Devos Lieven."
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "BV"
  }
}
2020
08-12-2020 Lieven Devos appointed as director Director changes
  • Lieven Devos, Bestuurder
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "director_in",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Lieven Devos",
        "address": null,
        "birth_date": null
      },
      "via_org": {
        "kbo": "0826054671",
        "name": "De CommV \u0022ACCOUNTANCY LIEVEN DEVOS\u0022",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "evidence_quote": "Na beraadslaging beslist de vergadering over te gaan tot de benoeming van volgende bestuurder tot en met 26 juni 2026. De CommV \u0022ACCOUNTANCY LIEVEN DEVOS\u0022, gekend onder het ondernemingsnummer: BE 0826.054.671. De heer Lieven Devos gekend in het Belgisch bevolkingsregister onder het rijksregisternumm"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "DELTA ACCOUNTANTS",
    "legal_form": "BV"
  }
}
14-09-2020 Articles of association amended Statutes amendment
Summary: v3.2
Technical details 
{
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "statute_change": {
    "name_change": true,
    "seat_change": false,
    "object_change": true,
    "effective_date": "2020-09-14",
    "legal_form_change": true
  },
  "bedrijfsrevisor": null,
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "FISKAVER",
    "legal_form": "BVBA"
  },
  "signature_regime": "joint_two",
  "special_mandates": [
    {
      "quote": "De vergadering geeft opdracht en volmacht aan ... de instrumenterende notaris om over te gaan tot het opmaken, ondertekenen en neerleggen op de griffie van de Ondernemingsrechtbank van de geco\u00F6rdineerde tekst der statuten.",
      "holder_kbo": null,
      "holder_name": "Notaris Stijn VERHAMME",
      "scope_categories": [
        "publication",
        "filing"
      ],
      "with_substitution": false
    }
  ],
  "governance_change": {
    "admin_delegated_added": [
      {
        "name": "Trees Van Belleghem",
        "quote": "Te benoemen tot afgevaardigd bestuurders: De besloten vennootschap \u0022TREES VAN BELLEGHEM\u0022, voornoemd, met als vaste vertegenwoordiger mevrouw Trees Van Belleghem, voornoemd, hiertoe aangesteld krachtens beslissing van het bestuursorgaan van de BV \u0022TREES VAN BELLEGHEM\u0022, hier tegenwoordig en verklarend dit mandaat te aanvaarden.",
        "excluded_powers": null
      },
      {
        "name": "Steven Brouckaert",
        "quote": "de naamloze vennootschap \u0022L\u0027Apog\u00E9e Investments\u0022, voornoemd, met als vast vertegenwoordiger, de heer Steven Brouckaert, voornoemd, hiertoe aangesteld krachtens beslissing van het bestuursorgaan van de NV \u0022L\u0027Apog\u00E9e Investments\u0022.",
        "excluded_powers": null
      }
    ]
  }
}
27-05-2020 Publication in the Belgian Official Gazette, Miscellaneous Miscellaneous·Stijn Verhamme
Summary: proposalNotary: Stijn Verhamme · Tielt
Technical details 
{
  "stage": "proposal",
  "notary": {
    "name": "Stijn Verhamme",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Tielt",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2020-05-27",
    "filing_date": "2020-05-15",
    "act_kind_objet": "Neerlegging en bekendmaking bij uittreksel fusievoorstel"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2020-05-15",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0439.886.288",
        "name": "BV Fiskaver",
        "role": "acquiring",
        "address": "Armoedestraat 18, 8800 Roeselare",
        "is_foreign": false,
        "legal_form": "BV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0439.886.288",
        "name": "BV Boekhoudkantoor DVB",
        "role": "absorbed",
        "address": "Armoedestraat 18, 8800 Roeselare",
        "is_foreign": false,
        "legal_form": "BV",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:50",
      "12:7"
    ],
    "is_cross_border": false,
    "is_silent_merger": true,
    "balance_basis_date": "2020-04-01",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "Het gehele vermogen van de BV Boekhoudkantoor DVB wordt overgenomen door de BV Fiskaver. Dit omvat alle activa en passiva, inclusief handelsvorderingen, financi\u00EBle vaste activa, liquide middelen, reserves en schulden. De overname is gebaseerd op de balans per 1 april 2020.",
    "equity_transferred_eur": 908700.0,
    "accounting_effective_date": "2020-04-01"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "BV Fiskaver",
    "legal_form": "BV"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": null,
    "org_name": "Trees Van Belleghem bv",
    "person_name": null,
    "org_rep_person_name": "Trees Van Belleghem"
  },
  "summary_narrative": "Het fusievoorstel voor de overname van de BV Boekhoudkantoor DVB door de BV Fiskaver is neergelegd bij de Ondernemingsrechtbank Gent-Kortrijk. De overname is gebaseerd op artikel 12:50 WVV en is een vereenvoudigde fusie waarbij de acquirer (Fiskaver) al alle aandelen van de overgenomen vennootschap bezit. Alle handelingen van Boekhoudkantoor DVB vanaf 1 april 2020 worden boekhoudkundig geacht voor rekening van Fiskaver. De balans per 1 april 2020 toont een totaal vermogen van 908.700 EUR. Er zijn geen bijzondere rechten of voordelen toegekend aan aandeelhouders of bestuursleden.",
  "co_filed_documents": [
    "fusievoorstel"
  ],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}
27-04-2020 2 resigning Director changes
  • Steven Brouckaert, Bestuurder
  • Stephane Vercruysse, Bestuurder
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Steven Brouckaert",
        "address": null,
        "birth_date": null
      },
      "via_org": {
        "kbo": "0627960578",
        "name": "Cheval Blanc Investments",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "effective_date": "2020-03-30",
      "evidence_quote": "Met unanimiteit van stemmen wordt er beslist om met onmiddellijke ingang te ontlasten uit hun mandaat: De Besloten Vennootschap \u0022Cheval Blanc Investments\u0022, met maatschappelijke zetel te 8800 Roeselare (Rumbeke), Armoedestraat 18, BTW BE0627.960.578, rechtspersonenregister Gent afdeling Kortrijk, met",
      "discharge_granted": true
    },
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Stephane Vercruysse",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2020-03-30",
      "evidence_quote": "Met unanimiteit van stemmen wordt er beslist om met onmiddellijke ingang te ontlasten uit hun mandaat: ... Stephane Vercruysse, wonende in de Leopoldstraat 26 te Wevelgem.",
      "discharge_granted": true
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "FISKAVER",
    "legal_form": "BVBA"
  }
}
10-01-2020 Chantal Verbeke resigns as manager Director changes
  • Chantal Verbeke, Zaakvoerder
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "director_out",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Chantal Verbeke",
        "address": null,
        "birth_date": null
      },
      "evidence_quote": "De bijzondere algemene vergadering van 31 oktober 2019 gehouden ten maatschappelijke zetel Armoedestraat 18 Roeselare 8800, heeft met eenparigheid van stemmen beslist om te ontlasten van haar mandaat als zaakvoerder: Mevrouw Chantal Verbeke gekend in het Belgische bevolkingsregister onder het rijksr",
      "discharge_granted": true
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "FISKAVER",
    "legal_form": "BVBA"
  }
}
2019
14-08-2019 Tim Van Hullebusch appointed as statutory auditor Director changes
  • Tim Van Hullebusch, Commissaris
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "commissaris_in",
      "role": "commissaris",
      "person": {
        "rrn": null,
        "name": "Tim Van Hullebusch",
        "address": null,
        "birth_date": null
      },
      "via_org": {
        "kbo": null,
        "name": "Figurad Bedrijfsrevsioren BVBA",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "evidence_quote": "De vergadering stelt aan als commissaris van de vennootschap: Figurad Bedrijfsrevsioren BVBA, vast: vertegenwoordigd door de heer Tim Van Hullebusch en de heer Dieter Biebaut, kantoor houdende te Jean -Baptiste de Ghellincklaan 21, 9051 Gent."
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "FISKAVER",
    "legal_form": "BVBA"
  }
}
10-07-2019 2 directors appointed Director changes
  • Brouckaert Steven, Zaakvoerder
  • Trees Van Belleghem, Zaakvoerder
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "director_in",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Brouckaert Steven",
        "address": null,
        "birth_date": null
      },
      "via_org": {
        "kbo": "0718884618",
        "name": "NV L\u0027Apog\u00E9e Investments",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "effective_date": "2019-03-13",
      "evidence_quote": "De bijzondere algemene vergadering van 13 maart 2019 gehouden ten maatschappelijke zetel Armoedestraat 18 Roeselare 8800, heeft met eenparigheid van stemmen beslist om te benoemen tot niet-statutair zaakvoerder met ingang vanaf 13 maart 2019: NV L\u0027Apog\u00E9e Investments, gekend onder het ondernemingsnum"
    },
    {
      "kind": "director_in",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Trees Van Belleghem",
        "address": null,
        "birth_date": null
      },
      "via_org": {
        "kbo": "0836390814",
        "name": "BVBA Trees Van Belleghem",
        "address": null,
        "country": null,
        "legal_form": null
      },
      "effective_date": "2019-05-01",
      "evidence_quote": "De bijzondere algemene vergadering van 1 mei 2019 gehouden ten maatschappelijke zetel Armoedestraat 18 Roeselare 8800, heeft met eenparigheid van stemmen beslist om te benoemen tot niet-statutair zaakvoerder met ingang vanaf 1 mei 2019: BVBA Trees Van Belleghem, gekend onder het ondernemingsnummer 0"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "FISKAVER",
    "legal_form": "BVBA"
  }
}
2018
29-10-2018 Transaction in capital or shares Capital & shares
Summary: v3.2
Technical details 
{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "FISKAVER",
    "legal_form": "BVBA"
  }
}
26-09-2018 Brouckaert Steven appointed as manager Director changes
  • Brouckaert Steven, Zaakvoerder
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "director_in",
      "role": "zaakvoerder",
      "person": {
        "rrn": null,
        "name": "Brouckaert Steven",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2018-02-03",
      "evidence_quote": "De bijzondere algemene vergadering van 3 februari 2018 gehouden ten maatschappelijke zetel Armoedestraat 18 Roeselare 8800, heeft met eenparigheid van stemmen beslist om te benoemen tot niet-statutair zaakvoerder met ingang vanaf 3 februari 2018: - Brouckaert Steven, wonende in de reperstaat 120 te "
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "FISKAVER",
    "legal_form": "BVBA"
  }
}
2017
12-01-2017 Publication in the Belgian Official Gazette, Minor change Minor change
Summary: v3.2
Technical details 
{
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "detected_kind": "fiscal_year_change",
  "effective_date": null,
  "mandate_renewal": null,
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "FISKAVER",
    "legal_form": "BVBA"
  },
  "liquidation_closure": null,
  "officer_designation": null,
  "special_procuration": null,
  "single_shareholder_declaration": null
}
2016
22-03-2016 Registered office moved within Roeselare Registered-office change
  • Populierstraat 249, 8800 Roeselare → Armoedestraat 18, 8800 Roeselare
Summary: v3.2
Technical details 
{
  "events": [
    {
      "kind": "zetel_transfer",
      "seat_type": "statutaire",
      "new_address": {
        "city": "Roeselare",
        "region": "Vlaams Gewest",
        "street": "Armoedestraat",
        "country": "BE",
        "postcode": "8800",
        "box_number": "A",
        "street_number": "18"
      },
      "old_address": {
        "city": "Roeselare",
        "region": "Vlaams Gewest",
        "street": "Populierstraat",
        "country": "BE",
        "postcode": "8800",
        "box_number": null,
        "street_number": "249"
      },
      "effective_date": "2016-01-01",
      "evidence_quote": "werd besloten op datum van 01 januari 2016 de maatschappel\u00EDjke zetel over te brengen van Populierstraat 249 8800 Roeselare naar Armoedestraat 18 Bus A 8800 Roeselare - Rumbeke"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0439.886.288",
    "name_full": "FISKAVER",
    "legal_form": "BVBA"
  }
}
Credit advice verdict per customer and amount

May this customer buy amount X on invoice? Enter the amount and the payment term. This page computes a GREEN, AMBER or RED verdict from them, with a suggested ceiling and concrete conditions.

Based on official sources (NBB, CBE, State Gazette). Indicative, not credit advice.
Company registry (CBE) Crossroads Bank
Activities
Activiteiten van (gecertificeerde) (fiscaal) accountants69201Belastingconsulenten74124
Primary activity highlighted.
Names & trade names
Legal nameNL DELTA ACCOUNTANTS
Registered office
Armoedestraat 18 bus A
8800 Roeselare, Belgium
Official data from the Crossroads Bank for Enterprises (CBE). Available for every registered company.
Similar companies Same sector and region · no size comparison possible · 1,589 of 12,137 with filed accounts
ACCOUNTANTSKANTOOR BJÖRN VANCOËLLIE BE 0477.781.121 · Roeselare
ACTAVERA BE 0462.742.062 · Roeselare
ADFISC BE 0466.264.449 · Roeselare
Adviesbureau Algemeen Boerensyndikaat BE 0457.199.701 · Roeselare
AGNES BE 0761.347.951 · Roeselare
Source: Belgian State Gazette, CBE, NBB · generated via checked.be · indicative