EMSA
Dissolution or liquidationThe last legal situation the KBO register recorded for EMSA was dissolution or liquidation. Dissolved on 31-03-2025, liquidation closed; liquidators: Yves Arys; Arys Yves, formerly statutory director; books and records kept in Brugge.
Summary
Inactive since 01-08-2026; last annual accounts for financial year 2025.
Overview
Activity
Activity not known
Size
€4.7mtotal assets 2025
- Equity
- €4.7m
- Loss
- -€84,176
Turnover not published (abbreviated or micro format)
Financial health
Dissolution or liquidation: no score
Structure
- Ryelandt Annick Lutgarde SylvieDirector
Signalsraises riskRegister: dissolution or liquidation2025 accounts filed 19 days lateShow the evidence
Signals
Two signals.
raises risk
raises risk · 2025 accounts filed 19 days late
The financial year that closed on 31-03-2025 was due by 31-10-2025 and was filed on 19-11-2025, 19 days later. Nearly half (47%) of Belgian companies file late; of those that file 1 to 90 days late, 2.0% are now bankrupt, dissolved or in another special legal status, against 1.66% of all filers. A delay like this does not count in the score.
NBB · 10 filingsDeviation from the deadline
2025
19 days late
2024
27 days late
2023
14 days late
2022
5 days early
2021
2 days early
2020
23 days late
2019
on the day
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 11 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Searched, nothing found (2)
neutral · Next filing not due yet
The financial year that closed on 31-03-2026 is due by 31-10-2026. Nothing is late today.
Companies Code · seven monthsWhere today falls in the filing period
31-03-2026 year end31-10-2026 today31-10-2026 deadline
- Resignations & appointments · End &…Approval · Director discharge ·…
- Annual accounts filedfinancial year 2025 · micro…
- Resignations & appointments · End &…Resignation: Arys Yves (statutory director)…
Financials · financial year 2025, micro format
2025 annual accounts filed late (19 days) Filed on 19 November 2025, deadline 31 October 2025 (7 months after the close on 31 March 2025, Companies Code art. 3:10). Source: NBB, 2025-00569247.
Equity
€4.7m▼ 1.8%
2024 · €4.8m
Total assets
€4.7m▼ 7.5%
2024 · €5.1m
Net result
-€84,176
2024 · €2.6m
Working capital
€4.7m▼ 1.3%
2024 · €4.7m
Trend over the years
2021 to 2025, 5 financial years 2019 to 2025, 7 financial years
The operating result stays negative: a loss of €155,175 in 2025 against €226,819 in 2024; the loss shrinks.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
Operating result-€0.2m
2025
Net result-€0.08m
2025
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€4.7m
2025
Equity€4.7m
2025
Debt€0.007m
2025
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital€4.7m
2025
Use the arrow keys on the chart for the figures per year.
Every figure with its change against the financial year before
favourable
unfavourable
Line2019202020212022202320242025
Operating result€0.1m-€0.08m▼ 40.0%€0.07m▼ 9.2%€0.04m▼ 36.7%€0.08m▲ 81.1%-€0.2m-€0.2m▲ 31.6%
Net result€0.1m-€0.06m▼ 37.8%€0.3m▲ 384%€0.2m▼ 40.1%€1.1m▲ 513%€2.6m▲ 142%-€0.08m
Equity€0.6m-€0.7m▲ 10.1%€0.9m▲ 44.3%€1.1m▲ 18.4%€2.2m▲ 95.2%€4.8m▲ 118%€4.7m▼ 1.8%
Total assets€0.8m-€0.9m▲ 2.9%€1.1m▲ 32.8%€1.3m▲ 16.3%€2.5m▲ 90.0%€5.1m▲ 102%€4.7m▼ 7.5%
Debt€0.2m-€0.2m▼ 15.4%€0.2m▼ 4.8%€0.2m▲ 5.8%€0.3m▲ 61.2%€0.3m▼ 5.5%€0.007m▼ 97.6%
Working capital€0.3m-€0.3m▲ 16.8%€0.6m▲ 88.1%€0.9m▲ 38.5%€1.9m▲ 124%€4.7m▲ 146%€4.7m▼ 1.3%
Turnover and EBIT margin not published: the abbreviated or micro format does not require them.
Why a figure moved sharply
- 2024 Net result +142% on 2023. The accounts now follow the micro format, last year the abbreviated format.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Equity and liabilities €4.7m
Equity
€4.7m ▼ 1.8%
Debt
€7,462 ▼ 97.6%
Debt's share of the balance-sheet total falls from 6.0% to 0.2%. Equity and debt are lower.
Key figures and ratios
Debt to equity
0.00▼
2024 · 0.06
ROE
-1.8%▼
2024 · 54.2%
ROA
-1.8%▼
2024 · 50.9%
Debt ≤ 1 year
€3,318▼
2024 · €301,595
Income taxes
€392▼
2024 · €258,311
A ratio outside any meaningful range has been withheld (balance sheet total €4.7m, equity €4.7m).
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €0.004m | €0.006m | €0.008m | €0.007m | €0.009m | €0.01m | - | - |
| Other operating charges640/8 | - | - | - | €0.002m | €0.002m | €0.002m | €0.07m | ▲ 34× |
| Non-recurring operating charges66A | - | - | - | - | - | - | €0.01m | - |
| Gross operating margin9900 | €0.1m | €0.08m | €0.08m | €0.05m | €0.09m | -€0.2m | -€0.07m | ▲ 67.0% |
| Operating profit (loss)9901 | €0.1m | €0.08m | €0.07m | €0.04m | €0.08m | -€0.2m | -€0.2m | ▲ 31.6% |
| Financial income75/76B | - | - | - | €0.2m | €1.1m | €3.1m | €0.08m | ▼ 97.4% |
| Recurring financial income75 | €0.02m | €0.02m | €0.3m | €0.2m | €1.1m | €0.003m | €0.08m | ▲ 26× |
| Non-recurring financial income76B | - | - | - | - | - | €3.1m | €0.002m | ▼ 99.9% |
| Financial charges65/66B | - | - | - | €0.08m | €0.007m | €0.006m | €0.007m | ▲ 21.5% |
| Recurring financial charges65 | €0.008m | €0.007m | €0.006m | €0.08m | €0.007m | €0.006m | €0.007m | ▲ 21.5% |
| Profit (loss) for the period before taxes9903 | €0.1m | €0.09m | €0.3m | €0.2m | €1.2m | €2.8m | -€0.08m | - |
| Income taxes67/77 | €0.05m | €0.03m | €0.04m | €0.03m | €0.1m | €0.3m | €392 | ▼ 99.8% |
| Profit (loss) for the period9904 | €0.1m | €0.06m | €0.3m | €0.2m | €1.1m | €2.6m | -€0.08m | - |
| Profit (loss) for the period to be appropriated9905 | €0.1m | €0.06m | €0.3m | €0.2m | €1.1m | €2.6m | -€0.08m | - |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €0.8m | €0.9m | €1.1m | €1.3m | €2.5m | €5.1m | €4.7m | ▼ 7.5% |
| Fixed assets21/28 | €0.3m | €0.3m | €0.3m | €0.3m | €0.3m | €0.02m | - | - |
| Tangible fixed assets22/27 | €0.007m | €0.02m | €0.02m | €0.03m | €0.03m | €0.02m | - | - |
| Plant, machinery and equipment23 | - | - | - | €0.02m | €0.02m | €0.01m | - | - |
| Furniture and vehicles24 | - | - | - | €0.004m | €0.008m | €0.005m | - | - |
| Financial fixed assets28 | €0.3m | €0.3m | €0.3m | €0.2m | €0.2m | - | - | - |
| Current assets29/58 | €0.5m | €0.5m | €0.8m | €1.1m | €2.2m | €5.0m | €4.7m | ▼ 7.2% |
| Amounts receivable within one year40/41 | €0.1m | €0.1m | €0.1m | €0.08m | €0.09m | €0.08m | €0.03m | ▼ 70.0% |
| Trade receivables40 | - | - | - | €0.08m | €0.08m | €0.08m | - | - |
| Other amounts receivable41 | - | - | - | - | €0.002m | - | €0.03m | - |
| Current investments50/53 | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | €3.1m | €3.0m | ▼ 3.4% |
| Cash at bank and in hand54/58 | €0.3m | €0.3m | €0.6m | €0.9m | €2.0m | €1.8m | €1.6m | ▼ 10.8% |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €0.8m | €0.9m | €1.1m | €1.3m | €2.5m | €5.1m | €4.7m | ▼ 7.5% |
| Equity10/15 | €0.6m | €0.7m | €0.9m | €1.1m | €2.2m | €4.8m | €4.7m | ▼ 1.8% |
| Contributions10/11 | €0.01m | €0.01m | €0.01m | €0.01m | €0.01m | €0.01m | €0.01m | = |
| Capital10 | - | - | - | €0.01m | €0.01m | - | - | - |
| Issued capital100 | - | - | - | €0.02m | €0.02m | - | - | - |
| Uncalled capital101 | - | - | - | €0.009m | €0.009m | - | - | - |
| Reserves13 | €0.5m | €0.5m | €0.8m | €1.0m | €2.0m | €4.6m | €4.6m | = |
| Non-distributable reserves130/1 | - | - | - | €0.002m | €0.002m | €0.002m | €0.002m | = |
| Legal reserve130 | - | - | - | €0.002m | €0.002m | - | - | - |
| Reserves not available under the articles1311 | - | - | - | - | - | €0.002m | €0.002m | = |
| Distributable reserves133 | - | - | - | €1.0m | €2.0m | €4.6m | €4.6m | = |
| Profit (loss) carried forward14 | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | €0.1m | €0.04m | ▼ 66.3% |
| Amounts payable17/49 | €0.2m | €0.2m | €0.2m | €0.2m | €0.3m | €0.3m | €0.007m | ▼ 97.6% |
| Amounts payable within one year42/48 | €0.2m | €0.2m | €0.2m | €0.2m | €0.3m | €0.3m | €0.003m | ▼ 98.9% |
| Trade debts44 | €0.004m | €0.004m | €0.003m | €0.009m | €0.008m | €0.003m | €0.003m | ▲ 8.9% |
| Suppliers440/4 | - | - | - | €0.009m | €0.008m | €0.003m | €0.003m | ▲ 8.9% |
| Taxes, remuneration and social security45 | - | - | - | €0.03m | €0.1m | €0.3m | - | - |
| Taxes450/3 | - | - | - | €0.03m | €0.1m | €0.3m | - | - |
| Other amounts payable47/48 | - | - | - | €0.2m | €0.2m | €0.03m | - | - |
| Accrued charges and deferred income492/3 | - | - | - | €0.006m | €0.01m | €0.003m | €0.004m | ▲ 26.7% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €0.1m | €0.06m | €0.3m | €0.2m | €1.1m | €2.6m | -€0.08m | - |
| + Depreciation and write-downs630 | €0.004m | €0.006m | €0.008m | €0.007m | €0.009m | €0.01m | - | - |
| Operating cash flow (approximation) | €0.1m | €0.07m | €0.3m | €0.2m | €1.1m | €2.6m | -€0.08m | - |
| Investment in fixed assets (approximation) | - | -€0.02m | -€0.009m | €0.06m | -€0.01m | €0.2m | - | - |
| Change in cash | - | -€0.01m | €0.3m | €0.3m | €1.2m | -€0.2m | -€0.2m | ▲ 6.9% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 24 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-03-2025 | micro format | 19-11-2025 | 2025-00569247 |
| 31-03-2024 | micro format | 27-11-2024 | 2024-00605951 |
| 31-03-2023 | abbreviated format | 14-11-2023 | 2023-00511884 |
| 31-03-2022 | abbreviated format | 26-10-2022 | 2022-20474782 |
| 31-03-2021 | abbreviated format | 29-10-2021 | 2021-75200511 |
| 31-03-2020 | abbreviated format | 23-11-2020 | 2020-71900265 |
| 31-03-2019 | abbreviated format | 31-10-2019 | 2019-72600300 |
| 31-03-2018 | abbreviated format | 30-10-2018 | 2018-71100535 |
| 31-03-2017 | abbreviated format | 31-10-2017 | 2017-68800158 |
| 31-03-2016 | abbreviated format | 22-09-2016 | 2016-60700581 |
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 2025
Board 1
Ryelandt Annick Lutgarde Sylvie
CurrentOpvolgend statutair bestuurder · since 06-12-2023
Other functions 1
Arys Yves Henri Louis Roger
CurrentLiquidator · since 09-05-2025
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
2 people since 2023, 2 in office
- Board
- Other function
- began earlier
| Name | Functions and periods |
|---|---|
| Ryelandt Annick Lutgarde Sylvie |
|
| Arys Yves Henri Louis Roger |
|
Owners and capital
Capital and shareholders
Shareholders according to the deeds
Stated in the act
act of 06-12-2023 ↗
- Arys Yves Henri Louis Roger all shares
The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.
Capital over the years
- 09-05-2025 Capital stated in the deed · 210 shares
- 06-12-2023 Converted to unavailable equity
Group and network
Holdings and subsidiaries
Holdings 0
No holding stated in the accounts, acts or LEI register we read.
Stated earlier (1)
An older source named these holdings; newer accounts no longer list them.
-
44.61%
According to the annual accounts to 31-03-2023 of EMSA 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.
Connections & network
1 current directorThe network starts from this company’s directors. Other companies they run appear here as nodes.
This company
Company
Director
Shareholding
+N: links not shown yet
Click a node to look further, drag to arrange, zoom with the mouse wheel.
History
Acts, filings and financial milestones
Next filing, financial year 2026, expected by
2026
10-08
Gazette deed
Resignations & appointments · End & cessationApproval · Director discharge · Liquidation closure7 facts ▸
Gazette deed
Resignations & appointments · End & cessation
Approval · Director discharge · Liquidation closure7 facts ▸
- General meeting, 29-06-2026
- Other provision, “waiver of one-month deadline, enige aandeelhouder verzakt aan termijn van één maand en verklaart tijdig kennis genomen te hebben van alle nodige stukken” (deed in Dutch)
- Approval, “approval of liquidator's accounts, goedkeuring van het beheer van de vereffenaar en de vereffeningsrekeningen” (deed in Dutch)
- Director discharge, Yves Arys (liquidator)
- Liquidation closure, “closure of liquidation, vennootschap BV Emsa in vereffening heeft op heden definitief opgehouden te bestaan” (deed in Dutch)
- Declaration, “no deposit of funds, openstaande schulden werden betaald en het resterend netto eigen vermogen als liquidatiesaldo zal worden uitgekeerd aan de enige aandeelhou…” (deed in Dutch)
- Power of attorney, Yves Arys (2 times)
2025
19-11
NBB filing
Annual accounts filed
financial year 2025 · micro format · 19 days late
09-05
Gazette deed
Resignations & appointments · End & cessationResignation: Arys Yves (statutory director) · Appointment: Arys Yves (liquidator) · Director discharge17 facts ▸
Gazette deed
Resignations & appointments · End & cessation
Resignation: Arys Yves (statutory director) · Appointment: Arys Yves (liquidator) · Director discharge17 facts ▸
- Director resignation, Arys Yves (statutory director)
- Director discharge, Arys Yves (director)
- Amendment of the articles
- Capital
- General meeting, 31-03-2025
- Proposal, “voorstel tot ontbinding, staat van activa en passiva” (deed in Dutch)
- Auditor report, “controle staat van activa en passiva bij voorstel vrijwillige ontbinding, oordeel met voorbehoud” (deed in Dutch)
- Other provision, “agenda vermeldt voorstel en verslagen” (deed in Dutch)
- Other provision, “kennisname bijzonder verslag bestuursorgaan”, 31-03-2025 (deed in Dutch)
- Other provision, “ter griffie, neerlegging bestuursverslag en staat van activa en passiva” (deed in Dutch)
- Other provision, “kennisname verslag revisor, toestand volledig,getrouw en juist weergegeven” (deed in Dutch)
- Other provision, “ter griffie, neerlegging verslag revisor” (deed in Dutch)
- +5 further facts in this act
31-03
Financial
Weakest financial yearnet -€84,176
Net result drops to -€84,176, the lowest in the series.
31-03
Financial
Liquidity more than 84 timescurrent ratio 1410.12
Current ratio from 16.72 to 1410.12; short-term debt falls from €301,595 to €3,318.
2024
27-11
NBB filing
Annual accounts filed
financial year 2024 · micro format · 27 days late
31-03
Financial
Highest result from 2019 to 2025net €2.6m ▲142%
Net result €2.6m, the highest in the series.
31-03
Financial
Liquidity more than doubledcurrent ratio 16.72
Current ratio from 7.19 to 16.72; short-term debt falls from €311,231 to €301,595.
2023
06-12
Gazette deed
Resignation: Arys Yves Henri Louis Roger (statutory manager)Appointments: Arys Yves Henri Louis Roger (statutory director) and Ryelandt Annick Lutgarde Sylvie (opvolgend statutair bestuurder) · Legal form clause · Capital conversion18 facts ▸
Gazette deed
Resignation: Arys Yves Henri Louis Roger (statutory manager)
Appointments: Arys Yves Henri Louis Roger (statutory director) and Ryelandt Annick Lutgarde Sylvie (opvolgend statutair bestuurder) · Legal form clause · Capital conversion18 facts ▸
- Other provision, 20-11-2023
- Legal form clause, “besloten vennootschap” (deed in Dutch)
- Capital conversion, “statutair onbeschikbare eigen vermogensrekening” (deed in Dutch)
- Reserve release, “vormen en meerderheden van statutenwijziging, statutair onbeschikbare eigen vermogensrekening” (deed in Dutch)
- Director resignation, Arys Yves Henri Louis Roger (statutory manager)
- Director appointment, Arys Yves Henri Louis Roger (statutory director) (2 times)
- Other provision, “geen verzetsbesluit, niet getroffen door besluit dat zich hiertegen verzet” (deed in Dutch)
- Director discharge, Arys Yves Henri Louis Roger
- Director appointment, Ryelandt Annick Lutgarde Sylvie (opvolgend statutair bestuurder)
- Other provision, “geen verzetsmaatregel, niet getroffen door maatregel die zich hiertegen verzet” (deed in Dutch)
- Amendment of the articles
- Other provision, “coordinatie statuten, opdracht coordinatie opmaken en ondertekenen” (deed in Dutch)
- +6 further facts in this act
14-11
NBB filing
Annual accounts filed
financial year 2023 · abbreviated format · 14 days late
31-03
Financial
Equity above €2mequity €2.2m ▲95.2%
A profit in every financial year since 2019 builds equity to €2.2m.
2022
26-10
NBB filing
Annual accounts filed
financial year 2022 · abbreviated format
Show earlier events
31-03
Financial
Equity above €1mequity €1.1m ▲18.4%
A profit in every financial year since 2019 builds equity to €1.1m.
2021
29-10
NBB filing
Annual accounts filed
financial year 2021 · abbreviated format
2020
23-11
NBB filing
Annual accounts filed
financial year 2020 · abbreviated format · 23 days late
2019
31-10
NBB filing
Annual accounts filed
financial year 2019 · abbreviated format
2018
30-10
NBB filing
Annual accounts filed
financial year 2018 · abbreviated format
2017
31-10
NBB filing
Annual accounts filed
financial year 2017 · abbreviated format
2016
22-09
NBB filing
Annual accounts filed
financial year 2016 · abbreviated format
Financial milestoneGazette deedNBB filingFinancial milestones sit on the financial year-end date, not the filing date.Of the 24 annual accounts filed, the latest 10 are here; all 24 are under Financials.
3 of 3 deeds read
Inactive
Inactive since August 2026
EMSA has not been in the KBO register since 1 August 2026.
- Status
- Inactiveout of the register since 1 August 2026
- Reason
- Vrijwillige ontbinding – vereffening
- Last annual accounts
- financial year to 31 March 2025
- Last registered office
- De Linde 73, 8310 Bruggeas published on 10 August 2026
- Legal form
- Private limited company
- Active since
- 27 November 2000
Recognitions · licences · registrations
Legal Entity Identifier
875500XC2R6HUJU27I05
Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
Location & real-estate footprint
Registered office, Brugge
Ground area
1,289 m²
Building footprint
278 m²
Building volume
1,497 m³
Parcel 31029B0214/00K004, Flanders · tallest building 21.6 m. Linked by address, not a title deed.
1 parcel
Flanders
1
(100%)
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 31029B0214/00K004 | Flanders | 1,289 m² | 1 · 278 m² | 21.6 m · 1 |
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.
- EMSA
- Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
- “8310 Brugge (Sint-Kruis), De Linde 73, zetel blijft gevestigd te 8310 Brugge (Sint-Kruis), De Linde 73” (deed in Dutch)
Who represents it, and how
- Who signsWho may bind the company towards others, for example by signing a contract.
- Each director alonedeed of 06-12-2023
- Board ruleHow the board is made up, meets and takes decisions.
- “Één of meer vereffenaar(s), natuurlijke personen of rechtspersonen, al dan niet aandeelhouder” (deed in Dutch)deed of 09-05-2025
Capital, shares and profit
- Kind of sharesWhich classes of shares exist and what rights each class carries.
- “Op naam, ingeschreven in register van aandelen op naam met vermeldingen voorgeschreven door Wetboek van vennootschappen en verenigingen” (deed in Dutch)
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- First Friday of September at 11:00
Oversight and winding up
- Dissolution ruleWhen and by whom the company can be dissolved.
- “Vormen vereist voor statutenwijziging, algemene vergadering” (deed in Dutch)“Zoals inzake statutenwijziging, ontbinding om wettige redenen” (deed in Dutch)deed of 06-12-2023
- Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
- “Omstandige staat vereffening, griffie ondernemingsrechtbank zetel” (deed in Dutch)“Sluiting vereffening” (deed in Dutch)deed of 09-05-2025
- Custody of recordsWhere the books and records are kept after liquidation, by law for at least five years.
- One provision in the deeddeed of 10-08-2026