Moore Audit

{
  "stage": "proposal",
  "notary": {
    "name": "Olivier Van Maele",
    "firm_city": null,
    "firm_name": "VAN MAELE EN COUCK GEASSOCIEERDE NOTARISSEN BV",
    "office_city": "Aalst",
    "is_associated": true
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2026-05-13",
    "filing_date": "2026-05-11",
    "act_kind_objet": "DIVERSEN"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2026-05-11",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0693.967.791",
        "name": "DE ROOVER \u0026 PARTNERS BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "Rijmenamsesteenweg 290, 3150 Haacht",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
        "role": "acquiring",
        "address": "Esplanade 1 bus 96, 1020 Brussel",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:7",
      "12:50",
      "12:51"
    ],
    "is_cross_border": false,
    "is_silent_merger": true,
    "balance_basis_date": "2025-12-31",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "Het gehele vermogen, inclusief rechten en verplichtingen, van DE ROOVER \u0026 PARTNERS BEDRIJFSREVISOREN wordt overgenomen door MOORE AUDIT zonder uitgifte van nieuwe aandelen.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2026-01-01"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "Besloten Vennootschap"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0555.651.236",
    "org_name": "MOORE LAW BELGIUM BV",
    "person_name": null,
    "org_rep_person_name": null
  },
  "summary_narrative": "De bestuursorganen van DE ROOVER \u0026 PARTNERS BEDRIJFSREVISOREN en MOORE AUDIT hebben een fusievoorstel ingediend voor een met fusie door overneming gelijkgestelde verrichting (geruisloze fusie) onder toepassing van artikel 12:7, 1\u00B0 jo. 12:50 WVV. Bij deze fusie wordt het gehele vermogen van DE ROOVER \u0026 PARTNERS BEDRIJFSREVISOREN overgenomen door MOORE AUDIT zonder uitgifte van nieuwe aandelen. De fusie zal boekhoudkundig gelden vanaf 1 januari 2026, op basis van de jaarrekening afgesloten per 31 december 2025. Het voorstel zal worden voorgelegd aan de buitengewone algemene vergaderingen van bei",
  "co_filed_documents": [
    "fusievoorstel"
  ],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "notary": {
    "name": "Olivier Van Maele",
    "firm_city": null,
    "firm_name": "VAN MAELE EN COUCK GEASSOCIEERDE NOTARISSEN BV",
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2026-05-13",
    "filing_date": "2026-05-11",
    "act_kind_objet": "FUSIEVOORSTEL in verband met een GERUISLOZE FUSIE"
  },
  "key_dates": [
    {
      "date": "2026-05-13",
      "label": "Datum van neerlegging ter griffie"
    },
    {
      "date": "2026-01-01",
      "label": "Datum vanaf welke handelingen van de Over Te Nemen Vennootschap boekhoudkundig geacht worden te zijn verricht voor rekening van de Verkrijgende Vennootschap"
    },
    {
      "date": "2025-12-31",
      "label": "Afsluitdatum van het laatst goedgekeurde boekjaar"
    }
  ],
  "key_parties": [
    {
      "kbo": "0453925059",
      "kind": "org",
      "name": "MOORE AUDIT",
      "role": "Verkrijgende Vennootschap"
    },
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      "kind": "person",
      "name": "Guy De Roover",
      "role": "Bestuurder"
    },
    {
      "kind": "person",
      "name": "Peter Verschelden",
      "role": "Bestuurder"
    },
    {
      "kind": "person",
      "name": "Jean-Philippe Thirion",
      "role": "Bestuurder"
    },
    {
      "kind": "person",
      "name": "Wim Rutsaert",
      "role": "Bestuurder"
    },
    {
      "kind": "person",
      "name": "Carl Rombaut",
      "role": "Bestuurder"
    },
    {
      "kind": "person",
      "name": "Gert-Jan Van Der Gucht",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Christophe Schits",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Elien Rousseeuw",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Floris De Meulder",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Saskia Breuval",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Yorick Vanderlinden",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Bruno De Clercq",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Rania El Jaouadi",
      "role": "Advocaat"
    },
    {
      "kind": "person",
      "name": "Dominique Jaminet",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Camille Houtave",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Kaat Willems",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Eline Roels",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Marie Decloedt",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Valira Baleci",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Liesl Aegten",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Eline Haekens",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Anouk Van Tricht",
      "role": "Medewerker"
    },
    {
      "kind": "person",
      "name": "Olivier Van Maele",
      "role": "Notaris"
    },
    {
      "kind": "org",
      "name": "VAN MAELE EN COUCK GEASSOCIEERDE NOTARISSEN BV",
      "role": "Notarisfirma"
    }
  ],
  "key_amounts_eur": [
    {
      "label": "Vast registratierecht",
      "amount": 50.0
    }
  ],
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "Besloten Vennootschap"
  },
  "publication_proxy": {
    "kind": null
  },
  "summary_narrative": "",
  "co_filed_documents": [],
  "detected_real_type": "fusion_proposal"
}

{
  "events": [
    {
      "kind": "director_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Jean-Philippe Thirion",
        "address": null,
        "birth_date": null
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      "effective_date": "2025-12-09",
      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 9 december 2025 de heer Jean-Philippe Thirion, wonende te Rue Bordiaustraat 53, 1000 Brussel te benoemen tot gedelegeerd bestuurder, bevoegd tot daden van dagelij"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BV"
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}

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      "effective_date": "2025-12-09",
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      "evidence_quote": "Het bestuursorgaan is vanaf 9 december 2025, zodoende als volgt samengesteld: \u2022 de heer Peter Verschelden, bestuurder en gedelegeerd bestuurder;",
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    {
      "kind": "delegation_dagelijks_bestuur_in",
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        "rrn": null,
        "name": "Carl Rombaut",
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      "evidence_quote": "Het bestuursorgaan is vanaf 9 december 2025, zodoende als volgt samengesteld: \u2022 de heer Carl Rombaut, bestuurder; en",
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    {
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        "name": "Wim Rutsaert",
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      "evidence_quote": "Het bestuursorgaan is vanaf 9 december 2025, zodoende als volgt samengesteld: \u2022 de heer Wim Rutsaert, bestuurder.",
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    {
      "kind": "decharge_granted",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Bruno Van Bosstraeten",
        "address": "Lemenhoekstraat 19, 2861 Onze-Lieve-Vrouw-Waver",
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        "birth_place": null
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      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 31 december 2024, alle bijzondere volmachten toegekend aan de heer Bruno Van Bosstraeten, wonende te Lemenhoekstraat 19, 2861 Onze-Lieve-Vrouw-Waver, zoals gepubl",
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    {
      "kind": "decharge_granted",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Fran\u00E7ois Degeest",
        "address": "Markt 67 2B, 1780 Wemmel",
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      "reason": null,
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      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 1 januari 2025, alle bijzondere volmachten toegekend aan de heer Fran\u00E7ois Degeest, wonende te Markt 67 2B, 1780 Wemmel, zoals gepubliceerd in de bijlagen van het ",
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    {
      "kind": "decharge_granted",
      "role": "gedelegeerd_bestuurder",
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        "rrn": null,
        "name": "Wouter Nielandt",
        "address": "Vinkenbaan 44, 1820 Steenokkerzeel",
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      "reason": null,
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      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 30 april 2025, alle bijzondere volmachten toegekend aan de heer Wouter Nielandt, wonende te Vinkenbaan 44, 1820 Steenokkerzeel, zoais gepubliceerd in de bijlagen ",
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    {
      "kind": "decharge_granted",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Jean Bernard Pieuili-Takou",
        "address": "Eeksken 53, 1745 Opwijk",
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      "reason": null,
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      "effective_date": null,
      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 31 juli 2025 alle bijzondere volmachten toegekend aan de heer Jean Bernard Pieuili-Takou, wonende te Eeksken 53, 1745 Opwijk, zoals gepubliceerd in de bijlagen va",
      "decharge_status": "granted",
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    {
      "kind": "decharge_granted",
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        "rrn": null,
        "name": "Marc Marissen",
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      "reason": null,
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      "statutory": "statutair",
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      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 31 december 2025 alle bijzondere volmachten toegekend aan de volgende personen te herroepen: de heer Marc Marissen, wonende te Mgr. Donchelei 38, 2290 Vorselaar z",
      "decharge_status": "granted",
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    {
      "kind": "decharge_granted",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Emiel Walkiers",
        "address": "Maarschalk G\u00E9rardstraat 11, 2000 Antwerpen",
        "birth_date": null,
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      },
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      "evidence_quote": "de heer Emiel Walkiers, wonende te Maarschalk G\u00E9rardstraat 11, 2000 Antwerpen, zoals gepubliceerd in de bijlagen van het Belgisch Staatsblad van 27 september 2012 onder het nummer *12160669*:",
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      "kind": "decharge_granted",
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      "person": {
        "rrn": null,
        "name": "Luc Martens",
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      },
      "reason": null,
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      "statutory": "statutair",
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      "effective_date": null,
      "evidence_quote": "de heer Luc Martens, wonende te Poederleesteenweg 145, 2460 Kasterlee, zoals gepubliceerd in de bijlagen van het Belgisch Staatsblad van 27 augustus 2021 onder het nummer *21103540*;",
      "decharge_status": "granted",
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    {
      "kind": "decharge_granted",
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        "rrn": null,
        "name": "Johan Van Mieghem",
        "address": "Polderstraat 102, 2070 Zwijndrecht",
        "birth_date": null,
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      },
      "reason": null,
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      "evidence_quote": "de heer Johan Van Mieghem, wonende te Polderstraat 102, 2070 Zwijndrecht, zoals gepubliceerd in de bijlagen van het Belgisch Staatsblad van 27 september 2012 onder het nummer *12160669*, te herroepen.",
      "decharge_status": "granted",
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    {
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      "person": {
        "rrn": null,
        "name": "Kevin Gevels",
        "address": "Louis Nutenstraat 25, 2870 Puurs",
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      "reason": null,
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      "compensated": null,
      "effective_date": "2024-09-30",
      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 30 september 2024, en uiterlijk tot herroeping van de volmacht middels publicatie in de Bijlagen tot het Belgisch Staatsblad, de nagenoemde bevoegdheden bij wijze",
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      },
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      "effective_date": "2025-06-01",
      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 1 juni 2025, en uiterlijk tot herroeping van de volmacht middels publicatie in de Bijlagen tot het Belgisch Staatsblad, de nagenoemde bevoegdheden bij wijze van b",
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        "name": "Stefan Boonen",
        "address": "Waversesteenweg 71A, 2820 Bonheiden",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-06-01",
      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 1 juni 2025, en uiterlijk tot herroeping van de volmacht middels publicatie in de Bijlagen tot het Belgisch Staatsblad, de nagenoemde bevoegdheden bij wijze van b",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-06-01"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Andr\u00E9 Schouteet",
        "address": "Kwerpsebaan 326, 3071 Kortenberg",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-06-01",
      "evidence_quote": "de heer Andr\u00E9 Schouteet, wonende te Kwerpsebaan 326, 3071 Kortenberg : (A1) en (\u04102).",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-06-01"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Kasper De Keersmaecker",
        "address": "Heidestraat 18, 1742 Sint-Katherina-Lombeek",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-06-30",
      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 30 juni 2025, en uiterlijk tot herroeping van de volmacht middels publicatie in de Bijlagen tot het Belgisch Staatsblad, de nagenoemde bevoegdheden bij wijze van ",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-06-30"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Koen Bergs",
        "address": "Eikenlaan 8, 3910 Pelt",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-07-01",
      "evidence_quote": "Het bestuursorgaan bevestigt en bekrachtigt voor zover als nodig haar beslissing, genomen met eenparigheid van stemmen, om met ingang van 1 juli 2025 en uiterlijk tot herroeping van de volmacht middels publicatie in de Bijlagen tot het Belgisch Staatsblad, de nagenoemde bevoegdheden bij wijze van bi",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-07-01"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Mireille Coudron",
        "address": "Asselsstraat 6, 9031 Drongen",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Het bestuursorgaan beslist om de draagwijdte van de bijzondere volmacht HR toegekend aan mevrouw Mireille Coudron, wonende te Asselsstr\u00E1at 6, 9031 Drongen, zoals gepubliceerd in de Bijlagen bij het Belgisch Staatsblad op 3 januari 2023 met nummer 23001200, met ingang van heden te wijzigen, zodat mev",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Peter Verschelden",
        "address": "Veldemeersdreef 32, 9880 Aalter",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "De bijzondere volmachten omvatten het volgende: 1.De heer Peter Verschelden, wonende te Veldemeersdreef 32, 9880 Aalter: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Wendy Van Der Biest",
        "address": "Haagkouter 39, 9620 Zottegem",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "2.Mevrouw Wendy Van Der Biest, wonende te Haagkouter 39, 9620 Zottegem: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Wim Rutsaert",
        "address": "Bierweg 44, 9880 Aalter",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "3.De heer Wim Rutsaert, wonende te Bierweg 44, 9880 Aalter: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Jan De Bom Van Driessche",
        "address": "Koninklijke Kasteeldreef 36, 1860 Meise",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "4.De heer Jan De Bom Van Driessche, wonende te Koninklijke Kasteeldreef 36, 1860 Meise: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Jacques Van den Abeele",
        "address": "Katveld 12 A, 9520 Vlierzele",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "5.De heer Jacques Van den Abeele, wonende te Katveld 12 A, 9520 Vlierzele: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Koen van Eupen",
        "address": "Kempenarestraat 12C, 2860 Sint-Katelijne-Waver",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "6.De heer Koen van Eupen, wonende te Kempenarestraat 12C, 2860 Sint-Katelijne-Waver: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Geert Van Peteghem",
        "address": "Mergelbeek 9, 9220 Hamme",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "7.De heer Geert Van Peteghem, wonende te Mergelbeek 9, 9220 Hamme: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Stijn Van Hout",
        "address": "Klein Veerle 10 A, 2960 Sint-Lenaarts",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "8.De heer Stijn Van Hout, wonende te Klein Veerle 10 A, 2960 Sint-Lenaarts: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Bart Dauwen",
        "address": "Albertstraat 21, 2880 Bornem",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "9.De heer Bart Dauwen, wonende te Albertstraat 21, 2880 Bornem: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Dirk Willems",
        "address": "Nieuwstraat 35 a, 2440 Geel",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "10.De heer Dirk Willems, wonende te Nieuwstraat 35 a, 2440 Geel: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Carmen Van Camp",
        "address": "Meester Van Der Borghtstraat 208, 2580 Putte",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "11.Mevrouw Carmen Van Camp, wonende te Meester Van Der Borghtstraat 208, 2580 Putte: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Katleen Segers",
        "address": "Kerkeveldstraat 31, 2610 Wilrijk",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "12. Mevrouw Katleen Segers, wonende te Kerkeveldstraat 31, 2610 Wilrijk: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Martine Buysse",
        "address": "Eedstraat 80, 9052 Gent",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "13.Mevrouw Martine Buysse, wonende te Eedstraat 80, 9052 Gent: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Ingrid Vosch",
        "address": "Toekomstlaan 1, 3910 Neerpelt",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "14.Mevrouw Ingrid Vosch, wonende te Toekomstlaan 1, 3910 Neerpelt: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Ellen Tindemans",
        "address": "Oudeheerweg-Heide 107, 9250 Waasmunster",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "15.Mevrouw Ellen Tindemans, wonende te Oudeheerweg-Heide 107, 9250 Waasmunster: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Pieterjan Boeykens",
        "address": "Winkelveld 5, 2870 Puurs",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "16.De heer Pieterjan Boeykens, wonende te Winkelveld 5, 2870 Puurs: (A1);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Aurelie Tack",
        "address": "Gaverse Steenweg 144, 9860 Oosterzele",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "17.Mevrouw Aurelie Tack, wonende te Gaverse Steenweg 144, 9860 Oosterzele: (A1) en (A2);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Lynn Moens",
        "address": "Boudewijnsstraat 32, 2018 Antwerpen",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "18.Mevrouw Lynn Moens, wonende te Boudewijnsstraat 32, 2018 Antwerpen: (A1);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Jimmy Depr\u00E9",
        "address": "Dorpsstraat 13, 3850 Nieuwerkerken",
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "regular",
      "via_org": null,
      "statutory": "statutair",
      "compensated": null,
      "effective_date": "2025-12-31",
      "evidence_quote": "19.De heer Jimmy Depr\u00E9, wonende te Dorpsstraat 13, 3850 Nieuwerkerken: (A1);",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "until_date",
        "value": "2025-12-31"
      },
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        "kbo": "0451.657.041",
        "name": "Moore Finance \u0026 Tax BV",
        "address": "Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel",
        "country": "BE",
        "legal_form": "BV"
      },
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV ... met mogelijkheid van indeplaatsstelling",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Kaat Willems",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "additional",
      "via_org": {
        "kbo": "0451.657.041",
        "name": "Moore Finance \u0026 Tax BV",
        "address": "Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel",
        "country": "BE",
        "legal_form": "BV"
      },
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV ... met mogelijkheid van indeplaatsstelling",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Eline Roels",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "additional",
      "via_org": {
        "kbo": "0451.657.041",
        "name": "Moore Finance \u0026 Tax BV",
        "address": "Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel",
        "country": "BE",
        "legal_form": "BV"
      },
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV ... met mogelijkheid van indeplaatsstelling",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Anouk Van Tricht",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": "additional",
      "via_org": {
        "kbo": "0451.657.041",
        "name": "Moore Finance \u0026 Tax BV",
        "address": "Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel",
        "country": "BE",
        "legal_form": "BV"
      },
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV ... met mogelijkheid van indeplaatsstelling",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": "immediate"
    }
  ],
  "notary": {
    "name": null,
    "firm_city": null,
    "firm_name": null,
    "office_city": "Brussel",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2025-11-26",
    "filing_date": "2025-11-19",
    "act_kind_objet": "Onderwerp akte:"
  },
  "decisions": [
    {
      "body": "enig_aandeelhouder_schriftelijk",
      "date": "2025-10-07",
      "unanimous": true
    }
  ],
  "is_correction": false,
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BESLOTEN VENNOOTSCHAP"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0451.657.041",
    "org_name": "Moore Finance \u0026 Tax BV",
    "person_name": null,
    "org_rep_person_name": "Eline Roels",
    "person_role_at_subject": null
  },
  "co_filed_documents": [],
  "corrected_publication_numac": null
}

{
  "events": [
    {
      "kind": "capital_increase",
      "after_eur": 255045.42,
      "delta_eur": null,
      "before_eur": null,
      "contribution_type": "geld"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT"
  }
}

{
  "events": [
    {
      "kind": "capital_increase",
      "after_eur": 255045.42,
      "delta_eur": 255045.42,
      "before_eur": 0.0,
      "subscribers": [
        {
          "kbo": null,
          "rrn": null,
          "kind": "person",
          "name": "Verschelden Peter",
          "share_class": null,
          "liberation_pct": 0.0,
          "contribution_kind": "geld",
          "n_shares_subscribed": null,
          "contribution_amount_eur": 22.71
        },
        {
          "kbo": null,
          "rrn": null,
          "kind": "person",
          "name": "Van Mieghem Johan",
          "share_class": null,
          "liberation_pct": 0.0,
          "contribution_kind": "geld",
          "n_shares_subscribed": null,
          "contribution_amount_eur": 22.71
        },
        {
          "kbo": null,
          "rrn": null,
          "kind": "org",
          "name": "MOORE BELGIUM",
          "share_class": null,
          "liberation_pct": 0.0,
          "contribution_kind": "geld",
          "n_shares_subscribed": null,
          "contribution_amount_eur": 255000.0
        }
      ],
      "_arith_derived": "before",
      "share_emission": {
        "agio_eur": null,
        "share_form": null,
        "share_class": null,
        "n_new_shares": null,
        "with_new_shares": false,
        "nominal_value_eur": null,
        "issue_price_per_share_eur": null
      },
      "decrease_purpose": null,
      "contribution_type": "geld",
      "paid_up_delta_eur": 0.0,
      "n_shares_destroyed": null,
      "not_yet_called_eur": 255045.42,
      "merger_new_shares_n": null,
      "merger_exchange_ratio": null,
      "distribution_amount_eur": null,
      "statutory_unavailable_equity_op": "create"
    }
  ],
  "notary": {
    "name": "Lien Couck",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2025-09-22",
    "filing_date": "2025-08-29",
    "act_kind_objet": "Onderwerp akte:"
  },
  "decision": {
    "body": "algemene_vergadering",
    "act_date": "2025-07-18",
    "unanimous": true,
    "under_authorized_capital": true,
    "underlying_resolution_date": null
  },
  "bedrijfsrevisor": {
    "waived": false,
    "firm_kbo": null,
    "firm_name": "Moore Audit",
    "ibr_number": null,
    "mission_type": "quasi_apport",
    "individual_name": null
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "B.V.",
    "is_foreign_registered": false
  },
  "publication_proxy": {
    "kind": null,
    "org_kbo": null,
    "org_name": null,
    "person_name": null,
    "org_rep_person_name": null,
    "person_role_at_subject": null
  },
  "co_filed_documents": [
    "expedition",
    "geco\u00F6rdineerde statuten"
  ],
  "shareholders_after": [],
  "share_classes_after": []
}

{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BV"
  }
}

{
  "stage": "completed",
  "notary": {
    "name": "Olivier VAN MAELE",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2025-09-17",
    "filing_date": "2025-09-15",
    "act_kind_objet": "DIVERSEN"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2025-08-28",
    "unanimous": true
  },
  "conversion": null,
  "detected_kind": "branch_contribution",
  "report_waiver": {
    "summary": "The general meeting decided to waive reporting obligations for the new contributions without the issuance of new shares, as provided for in article 5:120 \u00A72 of the Companies and Associations Act.",
    "articles": [
      "5:120 \u00A72"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
        "role": "contributor",
        "address": "Esplanade 1 bus 96, 1020 Brussel",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": null,
        "name": "MOORE BELGIUM",
        "role": "contributor",
        "address": null,
        "is_foreign": false,
        "legal_form": null,
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "5:120 \u00A72",
      "5:125"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": null,
    "exchange_ratio_text": null,
    "new_shares_issued_n": null,
    "real_estate_included": false,
    "patrimony_description": "A contribution of \u20AC 2.833.157,70 in cash is requested from the current shareholders without the issuance of new shares.",
    "equity_transferred_eur": 2833157.7,
    "accounting_effective_date": null
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "Besloten Vennootschap"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": null,
    "org_rep_person_name": null
  },
  "summary_narrative": "De buitengewone algemene vergadering van MOORE AUDIT besloot om aan de huidige aandeelhouders een inbreng van \u20AC 2.833.157,70 in geld te vragen zonder uitgifte van nieuwe aandelen. De algemene vergadering besloot deze inbrengen aan te nemen en dat er onmiddellijk in geld ingeschreven zal worden op de nieuwe inbrengen.",
  "co_filed_documents": [
    "de expeditie van de akte"
  ],
  "detected_real_type": "branch_contribution",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": null,
  "notary": {
    "name": "Olivier VAN MAELE",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2025-09-17",
    "filing_date": "2025-09-15",
    "act_kind_objet": "DIVERSEN"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2025-08-28",
    "unanimous": true
  },
  "conversion": null,
  "detected_kind": "other",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
        "role": "contributor",
        "address": "Esplanade 1 bus 96, 1020 Brussel",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": null,
        "name": "MOORE BELGIUM",
        "role": "contributor",
        "address": null,
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "5:120 \u00A72",
      "5:125",
      "5:132"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": null,
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "De overdracht betreft een nieuwe geldinbreng van \u20AC2.833.157,70 zonder uitgifte van nieuwe aandelen. De inbreng wordt volledig geboekt als niet-opgevraagde inbreng op een eigen vermogensrekening. De aandeelhouders blijven verschuldigd aan de vennootschap voor het volledig storten van hun aandeel in de inbreng.",
    "equity_transferred_eur": null,
    "accounting_effective_date": null
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "Besloten Vennootschap"
  },
  "publication_proxy": {
    "kind": "none",
    "org_kbo": null,
    "org_name": null,
    "person_name": null,
    "org_rep_person_name": null
  },
  "summary_narrative": "De buitengewone algemene vergadering van de aandeelhouders van Moore Audit besloot met \u00E9\u00E9nparigheid van stemmen om een nieuwe geldinbreng van \u20AC2.833.157,70 te aanvaarden zonder uitgifte van nieuwe aandelen en zonder uitgifteprijs, zoals toegestaan onder artikel 5:120 \u00A72 van het Wetboek van Vennootschappen en Verenigingen. Geen stortingen werden uitgevoerd op het moment van de besluitvorming, en de inbreng wordt geboekt als niet-opgevraagde inbreng. Het bestuursorgaan behoudt het recht om op een later moment stortingen op te vragen.",
  "co_filed_documents": [
    "de expeditie van de akte"
  ],
  "detected_real_type": "other",
  "referenced_correction": null,
  "should_reroute_to_category": "capital_shares"
}

{
  "stage": null,
  "notary": {
    "name": "Tim CARNEWAL",
    "firm_city": null,
    "firm_name": "BERQUIN NOTARISSEN",
    "office_city": "Brussel",
    "is_associated": true
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2025-07-15",
    "filing_date": "2025-07-11",
    "act_kind_objet": "1020 Brussel"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2025-06-27",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "other",
  "report_waiver": {
    "summary": "De vergadering verzoekt de verplichting tot opstellen van het uitgifteverslag overeenkomstig artikel 5:121 van het Wetboek van Vennootschappen en Verenigingen.",
    "articles": [
      "5:121"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "Moore Audit",
        "role": "contributor",
        "address": "Esplanade 1 bus 96, 1020 Brussel",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "5:120 \u00A72",
      "5:132"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": null,
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "De bijkomende inbreng in geld zonder uitgifte van nieuwe aandelen, bedragend 7.618.927,39 EUR, wordt volledig gestort met 0% storting, en wordt geboekt op de beschikbare eigen vermogensrekening.",
    "equity_transferred_eur": 7618927.39,
    "accounting_effective_date": null
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "Moore Audit",
    "legal_form": "Besloten Vennootschap"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Tim CARNEWAL",
    "org_rep_person_name": null
  },
  "summary_narrative": "De buitengewone algemene vergadering van de besloten vennootschap \u0027Moore Audit\u0027 besliste op 27 juni 2025 de verplichting tot opstellen van het uitgifteverslag te verzoeken, en besloot een bijkomende inbreng in geld van 7.618.927,39 EUR zonder uitgifte van nieuwe aandelen. De inbreng werd volledig gestort met 0% storting, en wordt geboekt op de beschikbare eigen vermogensrekening.",
  "co_filed_documents": [
    "uitgifte van het proces-verbaal",
    "drie volmachten"
  ],
  "detected_real_type": "other",
  "referenced_correction": null,
  "should_reroute_to_category": "capital_shares"
}

{
  "stage": "completed",
  "notary": {
    "name": "Tim CARNEWAL",
    "firm_city": null,
    "firm_name": "BERQUIN NOTARISSEN",
    "office_city": "Brussel",
    "is_associated": true
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2025-07-15",
    "filing_date": "2025-07-11",
    "act_kind_objet": "1020 Brussel"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2025-06-27",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "conversion_legal_form",
  "report_waiver": {
    "summary": "De vergadering beslist de verzaking aan het opstellen van de uitgifteverslaggeving.",
    "articles": [
      "5:121"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "Moore Audit",
        "role": "contributor",
        "address": "Esplanade 1 bus 96",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": null,
    "exchange_ratio_text": null,
    "new_shares_issued_n": null,
    "real_estate_included": false,
    "patrimony_description": null,
    "equity_transferred_eur": null,
    "accounting_effective_date": null
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "Moore Audit",
    "legal_form": "Besloten Vennootschap"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Tim CARNEWAL",
    "org_rep_person_name": null
  },
  "summary_narrative": "De buitengewone algemene vergadering van de besloten vennootschap \u0022Moore Audit\u0022 heeft besloten tot een bijkomende inbreng in geld zonder uitgifte van nieuwe aandelen, wat resulteert in een verhoging van het eigen vermogen van 7.618.927,39 EUR. Daarnaast is er een machtiging verleend aan het bestuursorgaan.",
  "co_filed_documents": [
    "een uitgifte van het proces-verbaal",
    "drie volmachten"
  ],
  "detected_real_type": "other",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "VAN MIEGHEM Johan",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": "de_plein_droit_dissolution",
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": "2024-07-01",
      "evidence_quote": "Ingevolge de ontbinding van de overgenomen vennootschappen stelt de algemene vergadering het ontslag van de bestuurders van de overgenomen vennootschappen vast, met name van de besloten vennootschap C. ROMBAUT BEDRIJFSREVISOREN en van de besloten vennootschap NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN",
      "decharge_status": null,
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "VERSCHELDEN Peter",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": "de_plein_droit_dissolution",
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": "2024-07-01",
      "evidence_quote": "Ingevolge de ontbinding van de overgenomen vennootschappen stelt de algemene vergadering het ontslag van de bestuurders van de overgenomen vennootschappen vast, met name van de besloten vennootschap C. ROMBAUT BEDRIJFSREVISOREN en van de besloten vennootschap NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN",
      "decharge_status": null,
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "decharge_granted",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "VAN MIEGHEM Johan",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "De algemene vergaderingen van de overgenomen vennootschappen maken zich sterk dat de goedkeuring door de algemene vergadering van de overnemende vennootschap van de eerste jaarrekening na verwezenlijking van de fusie, kwijting zal inhouden aan de bestuurders van de overgenomen vennootschappen voor h",
      "decharge_status": "granted",
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "decharge_granted",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "VERSCHELDEN Peter",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "De algemene vergaderingen van de overgenomen vennootschappen maken zich sterk dat de goedkeuring door de algemene vergadering van de overnemende vennootschap van de eerste jaarrekening na verwezenlijking van de fusie, kwijting zal inhouden aan de bestuurders van de overgenomen vennootschappen voor h",
      "decharge_status": "granted",
      "mandate_duration": null,
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": null,
      "reason": null,
      "subkind": null,
      "via_org": {
        "kbo": "0451.657.041",
        "name": "Moore Finance \u0026 Tax BV",
        "address": "Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel",
        "country": "BE",
        "legal_form": "BV"
      },
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Anouk Van Tricht",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Kaat Willems",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Dominique Jaminet",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Tanja De Naeyer",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Julie De Roy",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    },
    {
      "kind": "delegation_dagelijks_bestuur_in",
      "role": "dagelijks_bestuur",
      "person": {
        "rrn": null,
        "name": "Dominique Jaminet",
        "address": null,
        "birth_date": null,
        "profession": null,
        "birth_place": null
      },
      "reason": null,
      "subkind": null,
      "via_org": null,
      "statutory": null,
      "compensated": null,
      "effective_date": null,
      "evidence_quote": "Een bijzondere volmacht wordt verleend aan Moore Finance \u0026 Tax BV, ingeschreven met ondernemingsnummer 0451.657.041 en gekend op de Nederlandstalige Ondernemingsrechtbank Brussel, met zetel te Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel, alsook aan al haar bedienden, aangestelden en lasth",
      "decharge_status": null,
      "mandate_duration": {
        "kind": "indefinite",
        "value": null
      },
      "rep_rotation_new_rep": null,
      "rep_rotation_old_rep": null,
      "effective_date_qualifier": null
    }
  ],
  "notary": {
    "name": "Olivier VAN MAELE",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-09-19",
    "filing_date": "2024-09-11",
    "act_kind_objet": "Onderwerp akte:"
  },
  "decisions": [
    {
      "body": "algemene_vergadering",
      "date": "2024-06-28",
      "unanimous": true
    },
    {
      "body": "algemene_vergadering",
      "date": "2024-09-19",
      "unanimous": true
    },
    {
      "body": "algemene_vergadering",
      "date": "2024-09-19",
      "unanimous": true
    },
    {
      "body": "algemene_vergadering",
      "date": "2024-09-19",
      "unanimous": true
    },
    {
      "body": "algemene_vergadering",
      "date": "2024-09-19",
      "unanimous": true
    },
    {
      "body": "algemene_vergadering",
      "date": "2024-09-19",
      "unanimous": true
    },
    {
      "body": "algemene_vergadering",
      "date": "2024-09-19",
      "unanimous": true
    }
  ],
  "is_correction": false,
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BV"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Olivier VAN MAELE",
    "org_rep_person_name": null,
    "person_role_at_subject": "notaris"
  },
  "co_filed_documents": [
    "uitgifte van het proces-verbaal"
  ],
  "corrected_publication_numac": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Johan VAN MIEGHEM",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "Peter VERSCHELDEN",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT"
  }
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "VAN MIEGHEM Johan",
        "address": null,
        "birth_date": null
      },
      "evidence_quote": "Ingevolge de ontbinding van de overgenomen vennootschappen stelt de algemene vergadering het ontslag van de bestuurders van de overgenomen vennootschappen vast, met name van de besloten vennootschap C. ROMBAUT BEDRIJFSREVISOREN en van de besloten vennootschap NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN",
      "discharge_granted": true
    },
    {
      "kind": "director_out",
      "role": "bestuurder",
      "person": {
        "rrn": null,
        "name": "VERSCHELDEN Peter",
        "address": null,
        "birth_date": null
      },
      "evidence_quote": "Ingevolge de ontbinding van de overgenomen vennootschappen stelt de algemene vergadering het ontslag van de bestuurders van de overgenomen vennootschappen vast, met name van de besloten vennootschap C. ROMBAUT BEDRIJFSREVISOREN en van de besloten vennootschap NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN",
      "discharge_granted": true
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BV"
  }
}

{
  "stage": "proposal",
  "notary": {
    "name": "Olivier VAN MAELE",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-09-19",
    "filing_date": "2024-09-11",
    "act_kind_objet": "MET FUSIE DOOR OVERNEMING GELIJKGESTELDE VERRICHTING -"
  },
  "decision": {
    "body": "algemene_vergadering",
    "act_date": "2024-06-28",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
        "role": "acquiring",
        "address": "1020 BRUSSEL - ESPLANADE 1 BUS 96",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0461.240.245",
        "name": "C. ROMBAUT BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "2000 Antwerpen, Schali\u00EBnstraat 3",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": "0895.454.411",
        "name": "NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "2500 Lier, Duwijckstraat 17",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:7",
      "12:50"
    ],
    "is_cross_border": false,
    "is_silent_merger": true,
    "balance_basis_date": "2023-12-31",
    "exchange_ratio_text": null,
    "new_shares_issued_n": null,
    "real_estate_included": false,
    "patrimony_description": "De gehele vermogens van de over te nemen vennootschappen C. ROMBAUT BEDRIJFSREVISOREN en NIELANDT, FRANKEN \u0026 CO BEDRIJFSEVISOREN, zonder uitzondering noch voorbehoud onder algemene titel over op de overnemende vennootschap MOORE AUDIT.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2024-07-01"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BESLOTEN VENNOOTSCHAP"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Olivier VAN MAELE",
    "org_rep_person_name": null
  },
  "summary_narrative": "De besloten vennootschap MOORE AUDIT voert een fusie door overneming uit van de besloten vennootschappen C. ROMBAUT BEDRIJFSREVISOREN en NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN. De overgenomen vennootschappen worden ontbonden zonder vereffening en hun gehele vermogen, inclusief activiteiten, rechten en plichten, gaat over naar MOORE AUDIT. De overname wordt verwezenlijkt zonder uitgifte van nieuwe aandelen, op basis van een boekhoudkundige staat per 31 december 2023.",
  "co_filed_documents": [
    "uitgifte van het proces-verbaal"
  ],
  "detected_real_type": "fusion_proposal",
  "_currency_suspect_bef": true,
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": "completed",
  "notary": {
    "name": "Olivier VAN MAELE",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Aalst",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-09-19",
    "filing_date": "2024-09-11",
    "act_kind_objet": "MET FUSIE DOOR OVERNEMING GELIJKGESTELDE VERRICHTING -"
  },
  "decision": {
    "body": "algemene_vergadering",
    "act_date": "2024-06-28",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
        "role": "acquiring",
        "address": "1020 BRUSSEL - ESPLANADE 1 BUS 96",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0461.240.245",
        "name": "C. ROMBAUT BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "2000 Antwerpen, Schali\u00EBnstraat 3",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0895.454.411",
        "name": "NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "2500 Lier, Duwijckstraat 17",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "12:7",
      "12:50",
      "12:75"
    ],
    "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": false,
    "patrimony_description": "De gehele vermogens van de overgenomen vennootschappen worden overgenomen onder algemene titel, inclusief activiteiten, vergunningen, erkenningen, handelsnaam, merken, cli\u00EBnteel, bedrijfsorganisatie, boekhouding, lopende overeenkomsten (inclusief werknemerscontracten), schulden en schuldvorderingen.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2024-07-01"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BESLOTEN VENNOOTSCHAP"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0451.657.041",
    "org_name": "Moore Finance \u0026 Tax BV",
    "person_name": null,
    "org_rep_person_name": "Anouk Van Tricht, Kaat Willems, Dominique Jaminet, Tanja De Naeyer, Julie De Roy, Dominique Jaminet"
  },
  "summary_narrative": "De besloten vennootschap MOORE AUDIT, met zetel te Brussel, heeft op 28 juni 2024 een fusievoorstel goedgekeurd waarbij de besloten vennootschappen C. ROMBAUT BEDRIJFSREVISOREN (Antwerpen) en NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN (Lier) worden overgenomen zonder liquidatie. De overname gebeurt via een geruisloze fusie (art. 12:7 en 12:50 WVV), waarbij MOORE AUDIT alle activa, passiva, rechten en plichten van de overgenomen vennootschappen overneemt zonder uitgifte van nieuwe aandelen. De fusie wordt juridisch vanaf 1 juli 2024 uitgevoerd, op basis van de jaarrekening per 31 december 2023.",
  "co_filed_documents": [
    "Uitgifte van het proces-verbaal"
  ],
  "detected_real_type": "fusion_completed",
  "_currency_suspect_bef": true,
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": "proposal",
  "notary": {
    "name": "Gert-Jan Van Der Gucht, Christophe Schits, Elien Rousseeuw, Bet\u00FCl Belkiran, Yorick Vanderlinden",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Brussel",
    "is_associated": false
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2024-05-24",
    "filing_date": "2024-05-15",
    "act_kind_objet": "NEERLEGGING FUSIEVOORSTEL"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2024-05-07",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0461.240.245",
        "name": "C. ROMBAUT BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "Schali\u00EBnstraat 3, 2000 Antwerpen",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0895.454.411",
        "name": "NIELANDT, FRANKEN \u0026 CO BEDRIJFSREVISOREN",
        "role": "absorbed",
        "address": "Duwijckstraat 17, 2500 Lier",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0453.925.059",
        "name": "MOORE AUDIT",
        "role": "acquiring",
        "address": "Buro \u0026 Design Center, Esplanade 1 bus 96, 1020 Brussel",
        "is_foreign": false,
        "legal_form": "BESLOTEN VENNOOTSCHAP",
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    "exchange_ratio": null,
    "legal_articles": [
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      "12:50",
      "12:51"
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    "is_silent_merger": true,
    "balance_basis_date": "2023-12-31",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "De totale activa, rechten en verplichtingen van de over te nemen vennootschappen worden overgenomen door de verkrijgende vennootschap zonder uitgifte van nieuwe aandelen.",
    "equity_transferred_eur": null,
    "accounting_effective_date": "2024-01-01"
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  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BESLOTEN VENNOOTSCHAP"
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  "publication_proxy": {
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    "org_kbo": "0451.657.041",
    "org_name": "Moore Finance \u0026 Tax BV",
    "person_name": null,
    "org_rep_person_name": "Kaat Willems"
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  "summary_narrative": "Dit fusievoorstel betreft een tweevoudige, door overname gelijkgestelde fusie (geruisloze fusie) tussen drie besloten vennootschappen, waarbij C. Rombaut Bedrijfsrevisoren en Nielandt, Franken \u0026 Co Bedrijfsrevisoren volledig worden overgenomen door Moore Audit zonder uitgifte van nieuwe aandelen. De fusie is gebaseerd op artikel 12:7, 1\u00B0 jo. 12:50 WVV en zal boekhoudkundig vanaf 1 januari 2024 worden verwerkt.",
  "co_filed_documents": [
    "Illustratieve fusiestaat per 31 december 2023 (bijlage 1)",
    "Illustratieve fusiestaat per 31 december 2023 (bijlage 2)"
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  "detected_real_type": "fusion_proposal",
  "_currency_suspect_bef": true,
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
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  "schema": "v3.2",
  "act_meta": {
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    "extractor": "constrained-core-35b"
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        "name": "Maud Turcq",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
        "rrn": null,
        "name": "Marl\u00E8ne Lelieur",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
        "rrn": null,
        "name": "Astrid Meesters",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
        "rrn": null,
        "name": "Jo Vandeputte",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
        "rrn": null,
        "name": "Guy Franken",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
        "rrn": null,
        "name": "Jean Bernard Pieuli-Takou",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
        "rrn": null,
        "name": "Wouter Nielandt",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "special mandate holder",
      "person": {
        "rrn": null,
        "name": "Carl Rombaut",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "CEO special mandate holder",
      "person": {
        "rrn": null,
        "name": "Isabelle Van Iseghem",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "HR special mandate holder",
      "person": {
        "rrn": null,
        "name": "Mireille Coudron",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "ICT special mandate holder",
      "person": {
        "rrn": null,
        "name": "Sebastien Dubrulle",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT"
  }
}

{
  "events": [],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "MOORE AUDIT",
    "legal_form": "BV"
  }
}

{
  "stage": null,
  "notary": {
    "name": "Tim CARNEWAL",
    "firm_city": null,
    "firm_name": "BERQUIN NOTARISSEN",
    "office_city": "Brussel",
    "is_associated": true
  },
  "act_meta": {
    "language": "nl",
    "pub_date": "2023-10-06",
    "filing_date": "2023-10-04",
    "act_kind_objet": "1020 Brussel"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2023-09-27",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "other",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0453.925.059",
        "name": "Moore Audit",
        "role": "other",
        "address": "Esplanade 1 bus 96, 1020 Brussel",
        "is_foreign": false,
        "legal_form": "Besloten Vennootschap",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "5:120 \u00A72",
      "5:125",
      "5:132"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": null,
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "Een bijkomende inbreng in geld in het bedrag van 930.165,66 EUR, zonder uitgifte van nieuwe aandelen. De inbreng wordt direct op de beschikbare eigen vermogensrekening geboekt.",
    "equity_transferred_eur": 930165.66,
    "accounting_effective_date": null
  },
  "subject_company": {
    "kbo": "0453.925.059",
    "name_full": "Moore Audit",
    "legal_form": "Besloten Vennootschap"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "Tim CARNEWAL",
    "org_rep_person_name": null
  },
  "summary_narrative": "De buitengewone algemene vergadering van de besloten vennootschap \u0027Moore Audit\u0027 besliste op 27 september 2023 een bijkomende inbreng in geld van 930.165,66 EUR zonder uitgifte van nieuwe aandelen. De inbreng werd direct geboekt op de beschikbare eigen vermogensrekening, met een storting van 0% en zonder aanleg van een geblokkeerde rekening, in overeenstemming met de bepalingen van het Wetboek van Vennootschappen en Verenigingen.",
  "co_filed_documents": [
    "uitgifte van het proces-verbaal",
    "drie volmachten"
  ],
  "detected_real_type": "other",
  "referenced_correction": null,
  "should_reroute_to_category": "capital_shares"
}