3 directorsName hiddenVisible after signing in and 2 others
Owners3 names in the annual accounts
75%Hidden nameVisible after signing in and 1 other
Documentsfilings and deeds
10-06-202651 days before the deadline
2025abbreviated format
Gross margin from €440,793 to €500,310Result from €76,528 to €110,302Resignation: Name after signing inVisible after signing in (director)30-10Equity from €235,630 to €345,932Debts from €549,037 to €862,632Investments €610,421
The higher the Checked score (0 to 100), the smaller the chance that the company goes bankrupt within twelve months. That chance sets the band, from Critical to Excellent, and within the band how the company does against its sector peers counts too. With a low score, agree a shorter payment term, an advance or security.
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Bankruptcy probability within 12 months
Bankruptcy probability
It is the chance that the company goes bankrupt within twelve months, estimated from the registers, the annual accounts and the Belgian Official Gazette. At 0.2%, about 2 in 1,000 comparable companies go bankrupt. The higher it is, the shorter the payment term to agree.
XXVisible after signing in
Financial strength
Financial strength
Financial strength measures the balance sheet and the results with three figures out of 100 from the latest annual accounts: solvency, liquidity and profitability. It does not directly set the Checked score's band. How the company does against its sector peers on these and on growth does count for its place within the band.
XXVisible after signing in
XXVisible after signing in
XXVisible after signing in
Score breakdown
Visible after signing inVisible after signing in
Comparable companies, two years later
In July 2024, 6,715 companies had the same profile as Exceptra has now. Each dot stands for 17 companies, two years later.
95.8%
were still trading
2.2%
stopped another way
1.8%
went bankrupt
Micro
5 to 10 years old
solvency 10 to 30%
a profit of 5% of the balance sheet or more
Another 0.1% stopped without a precise date, possibly only after those two years.
Test of the method
The method was tested on the 497,762 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
The companies in ten equal groups, from the lowest to the highest expected share
Group
Expected
Actual
1
0.2%
0.2%
2
0.3%
0.5%
3
0.5%
0.6%
4
0.7%
0.8%
5
0.9%
0.9%
6
1.3%
1.5%
7
1.6%
1.8%
8
1.8%
1.8%
9
2.9%
3.1%
10
5.6%
6.1%
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 6,715 companies, not a prediction for Exceptra. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Credit verdict
Credit verdict
The credit verdict says how much credit you can give the company on open account. “Acceptable” means normal terms, “With conditions” means limiting the amount or the term. “Not advised” means asking for payment up front.
Visible after signing inVisible after signing in
Credit check for an amount and term of your choice
The scores and ratios are Checked's own calculations, not a credit decision.
Signals
Hidden signalVisible after signing in
Signal visible after signing inVisible after signing in
Signal hidden, visible after signing inVisible after signing in
Hidden signalVisible after signing in
Signal visible after signing inVisible after signing in
Board and ownership
Name hiddenVisible after signing in
Director, Hidden nameVisible after signing in
Name after signing inVisible after signing in
Director, Name hiddenVisible after signing in
Hidden nameVisible after signing in
Director
Name after signing inVisible after signing in
Auditor, Name hiddenVisible after signing in
Hidden nameVisible after signing in 75%score XXVisible after signing inequity €24.8m (2025) · 2025 annual accounts of Name hiddenVisible after signing in
Hidden nameVisible after signing in 75%equity €3.5m (2023) · 2023 annual accounts of Name after signing inVisible after signing in
Name hiddenVisible after signing in consolidatesannual accounts 2025
Reappointment: Name hiddenVisible after signing in (statutory auditor)
Permanent representative: Hidden nameVisible after signing in · General meeting of 19-05-2026 · Gazette deed
Registered in the Peppol Directory
Reachable for e-invoices through 0208:0702753221
Resignation: Name after signing inVisible after signing in (director)
Permanent representative: Name hiddenVisible after signing in · General meeting of 09-10-2025 · Gazette deed
4 directors appointedHidden nameVisible after signing in, Name after signing inVisible after signing in, Name hiddenVisible after signing in and Hidden nameVisible after signing in · Permanent representatives: Name after signing inVisible after signing in; Name hiddenVisible after signing in and Hidden nameVisible after signing in · General meeting of 21-12-2023 · Gazette deed
Sector peers are the companies with the same activity (NACE code) and, where stated, the same size, that the company is compared with. A percentile says how many of them do worse.
These companies have the same main activity as Exceptra: freight transport by road (NACE 49410). They are comparable in size and age: total assets between €920,000 and €1.8m, founded between 2017 and 2020.
abbreviated format, filed on 10-06-2026, 51 days before the deadline
Abbreviated and micro format
Small companies may file abbreviated or micro-format accounts. They often leave out revenue and other detail. The law allows it, so it is not missing data.
Sector peers are the companies with the same activity (NACE code) and, where stated, the same size, that the company is compared with. A percentile says how many of them do worse.
The notes to these accounts have 17 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.
A company files its annual accounts with the National Bank no later than seven months after its financial year ends. Repeated late filing is a warning sign.
per financial year, computed from the annual accounts
Line
Trend
2025
2024
2023
2022
2021
2020
2019
284,826
231,098
287,841
200,666
219,399
224,409
117,158
269,636
191,832
258,726
196,732
209,273
213,548
111,161
648,421
56,906
210,932
0
14,331
119,447
821,988
-46,585
-89,990
13,185
87,166
-22,426
43,799
-
-38,494
140,357
70,145
-30,552
-73,139
-117,010
-224,478
28.6%
30.0%
21.4%
16.9%
14.7%
10.7%
6.4%
0.93
1.32
1.17
0.92
0.76
0.62
0.50
2.49
2.33
3.67
4.90
5.81
8.36
14.60
31.9%
32.5%
37.8%
-1.6%
12.3%
31.7%
0.4%
9.1%
9.8%
8.1%
-0.3%
1.8%
3.4%
0.0%
18.75
25.90
43.10
58.57
44.85
-
-
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Social balance sheet
Social balance sheet
The social balance sheet is the part of the annual accounts about staff: how many people work there, on which contract, who joined and who left, and what they cost. It shows whether an employer is growing or shrinking.
Item
31-12-2025
31-12-2024
31-12-2023
31-12-2022
31-12-2021
Employees at the balance-sheet date
2
2
2
2
2
full-time
2
2
2
2
2
part-time
0
0
0
0
0
in full-time equivalents
2
2
2
2
2
2
2
2
2
2
On a permanent contract
2
2
2
2
2
Joined
-
-
-
-
1
Left
-
-
-
-
1
Training hours
12
-
-
-
48
Source: social balance sheet in the 2021 to 2025 annual accounts
Securities and guarantees
on own assets and for others
Real securities
Real securities, such as a mortgage or a pledge, give a creditor priority over certain assets. In a bankruptcy that creditor is paid first. Less is then left for ordinary suppliers.
Item
2025
2024
2023
2022
2021
Debts secured on the company's own assets
€404,965
€175,828
€314,664
€276,202
€428,142
Pledge on other assets, amount secured
-
€175,828
€314,664
€276,202
€428,142
Carrying value of the other pledged assets
-
€154,791
€241,211
€200,322
€351,980
Source: notes to the 2021 to 2025 annual accounts (statement of debts and off-balance-sheet rights and commitments)
Investments
fixed assets acquired
Investment
Investment is what the company bought in the financial year in buildings, machinery, software and other fixed assets. Above depreciation, it is building up. Years below it, it is living off what it has.
Item
2025
2024
2023
2022
2021
Tangible fixed assets
€648,421
€56,906
€210,797
-
€14,331
Financial fixed assets
€0
-
€135
-
-
€159,334
€115,305
€198,530
€198,324
€196,962
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Insights on Exceptra
The operating result for 2025 is 8% higher than in 2024 and the highest since 2019. It is the third rise in a row, after the fall in 2022.
Debt's share of the balance-sheet total rises from 70.0% to 71.4%. Equity and debt are higher.
Board & ownership
Board
Directors
Many board changes in a short time are a reason to keep a close eye on the company.
3 directors, 1 auditor, no change since August 2026
Each bar is one period in a role, from appointment to resignation or to today. An open left edge means the mandate began before its first mention. An open right edge means the mandate ended without a stated end date.
8 names, the dashed line is today
20182019202020212022202320242025202620272028
Name after signing inVisible after signing in Manager
Name hiddenVisible after signing in Manager
Hidden nameVisible after signing in Director
Name after signing inVisible after signing in Statutory auditor
Name hiddenVisible after signing in Manager
Hidden nameVisible after signing in Manager
Name after signing inVisible after signing in Manager
Name hiddenVisible after signing in Manager
BoardEarliermandate already running before its first mentionend not dated
Mandates as a list
Hidden nameVisible after signing in
Manager (not named in the articles), appointed by deed of 05-09-2018, until 08-07-2019
Manager, since before 08-07-2019
Name after signing inVisible after signing in
Manager, from 20-06-2019 to date
Name hiddenVisible after signing in
Director, since before 31-12-2025
Hidden nameVisible after signing in
Statutory auditor, since before 31-12-2024
Name after signing inVisible after signing in
Manager (not named in the articles), appointed by deed of 05-09-2018, until 08-07-2019
Manager (not named in the articles), appointed by deed of 05-09-2018, until 09-10-2025
Manager, from before 08-07-2019 to 09-10-2025
Name hiddenVisible after signing in
Manager, appointed by deed of 08-07-2019, no longer listed in the 2025 annual accounts
Hidden nameVisible after signing in
Manager, appointed by deed of 08-07-2019, no longer listed in the 2025 annual accounts
Name after signing inVisible after signing in
Manager (not named in the articles), appointed by deed of 05-09-2018, until 08-07-2019
Manager, appointed by deed of 08-07-2019, until 12-10-2021
Manager, appointed by deed of 08-07-2019, no longer listed in the 2025 annual accounts
1 current director with another company that went bankrupt, was dissolved or struck off
Name after signing inVisible after signing in
1 other company of this director went bankrupt (2023).
Name hiddenVisible after signing inbankruptcy on 27-11-2023appointed in 2019, still in office
Source: Belgian Official Gazette (bankruptcies, judicial dissolutions, board mandates), FPS Economy (strike-offs) and the KBO register. A bankruptcy, dissolution or strike-off says nothing about the director's part in it.
Network & group
Group
Hidden nameVisible after signing in has 7 direct subsidiaries (2025 accounts), the bar shows equity in euros
ParentName after signing inVisible after signing in7 holdings, 1 country2025 accounts
Belgium 7
EquityResult
Belgium 7EquityResult
BEExceptra75%€345,932result €110,302
BEName hiddenVisible after signing in€9.2mresult €2.7m
BEHidden nameVisible after signing in€4.1mresult €2.7m
BEName after signing inVisible after signing in€4.0mresult €3.7m
BEName hiddenVisible after signing in€296,675result €26,645
BEHidden nameVisible after signing in€277,665result €100,117
BEName after signing inVisible after signing in€157,698result €89,063
Source: list of holdings in the 2025 accounts of Name hiddenVisible after signing in. Every holding stands with its own latest accounts.
Part of the groupHidden nameVisible after signing in
At the same address
At the same address
These companies are registered at the seat of Exceptra today. That says who is based there, not who owns the building.
registered office since 18-10-1999 · founded in 1999 · group Name after signing inVisible after signing in
35 FTE (2025)
0466.816.260
Earlier ties
Hidden nameVisible after signing in
via Name after signing inVisible after signing in, at Exceptra, last mentioned in 2019 · Director · deed of 15-10-2020
founded in 2020
total assets €24.2m (2025)
Name hiddenVisible after signing in
via Hidden nameVisible after signing in, at Exceptra, last mentioned in 2019 · Director · deed of 21-08-2025
founded in 2016
13 FTE (2025)
Name after signing inVisible after signing in
via Name hiddenVisible after signing in, at Exceptra, last mentioned in 2019 · Director · deed of 18-01-2021
founded in 2021
total assets €6.3m (2025)
Hidden nameVisible after signing in
via Name after signing inVisible after signing in, at Exceptra, last mentioned in 2019 · Director · deed of 27-08-2020
founded in 2014
turnover €726,000 (2026)
Name hiddenVisible after signing in
via Hidden nameVisible after signing in, at Exceptra, last mentioned in 2019 · Director (not named in the articles) · deed of 15-07-2019
founded in 2019
0.8 FTE (2025)
Name after signing inVisible after signing in
via Name hiddenVisible after signing in, at Exceptra, last mentioned in 2019 · Director (not named in the articles) · deed of 18-10-2023
founded in 2002
18 FTE (2025)
Show 7 more earlier ties
Hidden nameVisible after signing in
via Name after signing inVisible after signing in, at Exceptra, last mentioned in 2019 · Director · deed of 22-06-2020
founded in 1994
35 FTE (2026)
Name hiddenVisible after signing in
via Hidden nameVisible after signing in, at Exceptra, last mentioned in 2019 · Director · deed of 15-06-2020
founded in 1994
total assets €1.3m (2026)
Name after signing inVisible after signing in
via Name hiddenVisible after signing in, at Exceptra, last mentioned in 2019 · Chair of the board · deed of 29-02-2016
founded in 2016
total assets €696,480 (2025)
Hidden nameVisible after signing in
via Name after signing inVisible after signing in, at Exceptra, last mentioned in 2019 · Director (not named in the articles) · deed of 12-05-2020
founded in 2014
total assets €563,680 (2025)
Name hiddenVisible after signing in
via Hidden nameVisible after signing in (no longer at Name after signing inVisible after signing in) and Name hiddenVisible after signing in (at Exceptra, last mentioned in 2019) · deed of 05-08-2015
No longer active
1.4 FTE (2017)
Hidden nameVisible after signing in
via Name after signing inVisible after signing in, at Exceptra, last mentioned in 2019 · Director · deed of 03-07-2018
No longer active
total assets €5.0m (2017)
Name hiddenVisible after signing in
via Hidden nameVisible after signing in, at Exceptra, last mentioned in 2019 · Director · deed of 02-07-2020
No longer active
total assets €147,916 (2021)
Connections & network
Connections & network
Exceptra is linked to other companies through directors or shares. Look especially for linked companies in trouble.
9 connected companies
Depth
Shared directorsBundled connectionsIn bankruptcy
This companyCompanyDirectorShareholding+N: links not shown yetClick a node to look further, drag to arrange, zoom with the mouse wheel.
Linked via shared directors
Name hiddenVisible after signing in
via Hidden nameVisible after signing in · Director · deed of 25-02-2020
Open bankruptcy · founded in 1993 · 72 FTE (2022)
Name after signing inVisible after signing in
via Name hiddenVisible after signing in and Hidden nameVisible after signing in · Managing director · deed of 14-06-2024
Founded in 1959 · 105 FTE (2025)
Name after signing inVisible after signing in
via Name hiddenVisible after signing in, Hidden nameVisible after signing in and Name after signing inVisible after signing in (at Exceptra, last mentioned in 2024) · Director · deed of 31-03-2026
Founded in 1982 · 29 FTE (2025)
Name hiddenVisible after signing in
via Hidden nameVisible after signing in, Name after signing inVisible after signing in and 2 others · deed of 05-05-2026
Founded in 1999 · 35 FTE (2025)
Show 5 more companies with a shared director
Name hiddenVisible after signing in
via Hidden nameVisible after signing in, Name after signing inVisible after signing in and Name hiddenVisible after signing in (at Exceptra, last mentioned in 2024) · deeds of 05-12-2024 and 14-06-2024
Founded in 1992 · 11 FTE (2025)
Hidden nameVisible after signing in
via Name after signing inVisible after signing in, Name hiddenVisible after signing in and Hidden nameVisible after signing in (at Exceptra, last mentioned in 2024) · Director · deed of 05-01-2024
Founded in 2017 · 4 FTE (2025)
Name after signing inVisible after signing in
via Name hiddenVisible after signing in, Hidden nameVisible after signing in and Name after signing inVisible after signing in (at Exceptra, last mentioned in 2024) · Director · deed of 05-01-2024
Founded in 2017 · 3.1 FTE (2025)
Name hiddenVisible after signing in
via Hidden nameVisible after signing in, Name after signing inVisible after signing in and Name hiddenVisible after signing in (at Exceptra, last mentioned in 2024) · deed of 14-08-2026
Founded in 1969 · 3.3 FTE (2025)
Hidden nameVisible after signing in
via Name after signing inVisible after signing in and Name hiddenVisible after signing in (at Exceptra, last mentioned in 2019) · deed of 03-04-2017
No longer active · total assets €1.1m (2023)
Timeline
Timeline
21 events since 2018
Board
Filings
Financial
Establishments
20182020202220242026
Deadline for the 2026 accounts:
31-07-2027
2026
Reappointment: Name after signing inVisible after signing in (statutory auditor)Permanent representative: Name hiddenVisible after signing in · General meeting of 19-05-20263 points ▸
General meeting, 19-05-2026
Auditor reappointment, Hidden nameVisible after signing in (statutory auditor)
Permanent representative, Name after signing inVisible after signing in
Annual accounts 2025 filedNBB ↗abbreviated format · 51 days before the deadline
2025
Highest result from 2019 to 2025net €110,302 ▲44.1% The operating result of €125,492 and the net result of €110,302 are both a record.
Registered in the Peppol Directory Reachable for e-invoices through 0208:0702753221
Resignation: Name hiddenVisible after signing in (director)Permanent representative: Hidden nameVisible after signing in · General meeting of 09-10-20253 points ▸
General meeting, 09-10-2025
Director resignation, Name after signing inVisible after signing in
Permanent representative, Name hiddenVisible after signing in
Annual accounts 2024 filedPDFabbreviated format · 13 days before the deadline
2024
Equity above €200,000equity €235,630 ▲48.1% After 2 profitable years in a row, equity reaches €235,630.
Annual accounts 2023 filedPDFabbreviated format · 50 days before the deadline
4 directors appointedHidden nameVisible after signing in, Name after signing inVisible after signing in, Name hiddenVisible after signing in and Hidden nameVisible after signing in · Permanent representatives: Name after signing inVisible after signing in; Name hiddenVisible after signing in and Hidden nameVisible after signing in · General meeting of 21-12-20239 points ▸
General meeting, 21-12-2023
Director appointment, Name after signing inVisible after signing in
Director appointment, Name hiddenVisible after signing in
Permanent representative, Hidden nameVisible after signing in
Permanent representative, Name after signing inVisible after signing in
Director appointment, Name hiddenVisible after signing in
Director appointment, Hidden nameVisible after signing in
Permanent representative, Name after signing inVisible after signing in
Back to profitnet €60,196 The net result is €60,196, after one loss-making year.
Equity above €150,000equity €159,102 ▲60.9% Equity rises from €98,906 to €159,102.
Annual accounts 2022 filedPDFabbreviated format · 46 days before the deadline
2022
Weakest financial yearnet -€1,592 The net result drops to -€1,592, the lowest from 2019 to 2025. It recovers the following year.
Annual accounts 2021 filedPDFabbreviated format · 61 days before the deadline
2021
Equity above €100,000equity €100,498 ▲14% With a profit in every financial year since 2019, equity grows to €100,498.
1 director resigningName hiddenVisible after signing in · Permanent representatives: Hidden nameVisible after signing in and Name after signing inVisible after signing in · Director discharge: Name hiddenVisible after signing in · General meeting of 17-09-20216 points ▸
General meeting, 17-09-2021
Director resignation, Hidden nameVisible after signing in
Director discharge, Name after signing inVisible after signing in
Board meeting, 17-09-2021
Permanent representative, Name hiddenVisible after signing in
Permanent representative, Hidden nameVisible after signing in
Annual accounts 2020 filedPDFabbreviated format · 29 days before the deadline
2020
Annual accounts 2019 filedPDFabbreviated format · 60 days late
2019
3 managers appointed, 3 resignations, 2 reappointmentsResignations: Name after signing inVisible after signing inName hiddenVisible after signing in and Hidden nameVisible after signing in · Appointments: Name after signing inVisible after signing inName hiddenVisible after signing in and Hidden nameVisible after signing in · Reappointments: Name after signing inVisible after signing in (manager) and Name hiddenVisible after signing in (manager) · General meeting of 20-06-201913 points ▸
General meeting, 20-06-2019
Director resignation, Hidden nameVisible after signing in (manager)
Director resignation, Name after signing inVisible after signing in (manager)
Director resignation, Name hiddenVisible after signing in (manager)
Director appointment, Hidden nameVisible after signing in (manager)
Director appointment, Name after signing inVisible after signing in (manager)
Director appointment, Name hiddenVisible after signing in (manager)
Director reappointment, Hidden nameVisible after signing in (manager)
Director reappointment, Name after signing inVisible after signing in (manager)
Permanent representative, Name hiddenVisible after signing in, mentioned twice in the deed
Permanent representative, Hidden nameVisible after signing in
Permanent representative, Name after signing inVisible after signing in
Permanent representative, Name hiddenVisible after signing in
IncorporationFounding capital of €60,000, 600 shares · Founders: Hidden nameVisible after signing in and Name after signing inVisible after signing in · Appointments: Name hiddenVisible after signing in, Hidden nameVisible after signing in and Name after signing inVisible after signing in · published on 05-09-20188 points ▸
Founder, Name hiddenVisible after signing in
Founder, Hidden nameVisible after signing in
Founding capital, €60,000, 600 shares
Director appointment, Name after signing inVisible after signing in (manager (not named in the articles))
Director appointment, Name hiddenVisible after signing in (manager (not named in the articles))
Director appointment, Hidden nameVisible after signing in (manager (not named in the articles))
Permanent representative, Name after signing inVisible after signing in
Permanent representative, Name hiddenVisible after signing in
Each sentence rests on a document from the KBO register, the Belgian Official Gazette or the National Bank. The number after the sentence opens that document.
Exceptra was incorporated on 3 September 2018 by Name after signing inVisible after signing in and Name hiddenVisible after signing in, with a starting capital of €60,000.12Total assets rose from €939,467 in 2019 to €1.2m in 2025 and headcount from 0.3 to 2 full-time equivalents.3
Registered office clauseThe articles name the region of the registered office. The language of official documents depends on that region, among other things.
JC 140.03Road transport and logistics for third parties
Codes under NACEBEL 2008
VAT activities
49410Road freight transport main activity
Social security (RSZ) activities
49410Road freight transport main activity
PurposeThe purpose describes the activities the company may carry out under its articles.
“Alle activiteiten in verband met vervoer,transport,uitzonderlijk en exceptioneel transport over land,water en in de lucht,evenals…”
5 activities
Alle activiteiten in verband met vervoer,transport,uitzonderlijk en exceptioneel transport over land,water en in de lucht,evenals goederenvervoer voor derden,van alle goederen zonder enige beperking
De oprichting en de uitbating van bemiddelingskantoren,handels- en/of transportagentschappen,het vervullen van alle rechtstreeks of onrechtstreeks daarmee verband houdende formaliteiten,alsook het optreden als agent voor nationale en internationale transporten
Het aanleggen,het oordeelkundig uitbouwen en beheren van een onroerend vermogen;alle verrichtingen met betrekking tot onroerende goederen en onroerende zakelijke rechten zoals de huurfinanciering van onroerende goederen aan derden,het aankopen,verkopen,ruilen,bouwen,verbouwen,onderhouden,verhuren,huren,verkavelen,prospecteren en uitbaten van onroerende goederen;de aan- en verkoop,huur en verhuur van roerende goederen,alsmede alle handelingen die rechtstreeks of onrechtstreeks met dit voorwerp in verband staan en die van aard zijn de opbrengst van roerende en onroerende goederen te bevorderen,alsmede zich borg te stellen voor het goede verloop van verbintenissen door derde personen aangegaan die het genot zouden hebben van deze roerende en onroerende goederen
Het aanleggen,het oordeelkundig uitbouwen en beheren van een roerend patrimonium,alle verrichtingen met betrekking tot roerende goederen en rechten,van welke aard ook,zoals het verwerven door inschrijving of aankoop en het beheren van aandelen,obligaties,kasbons of andere roerende waarden,van welke vorm ook,van Belgische of buitenlandse,bestaande of nog op te richten rechtspersonen en ondernemingen