Skip to content

Pascal Lucchese

Active
Private limited companyfounded 2024active for 2 yearsAvenue Paul-Poncelet 86, 6870 Saint-Hubert, BelgiumKBO/BCE: BE 1013.658.710
Summary

Pascal Lucchese has been active since 2024 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €54,424 and a net result of €38,216. Its solvency ranks better than 62% of 15,709 sector peers (NACE 69, financial year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).

Overview

Activity
Certified accountants and tax accountants
NACE 69201
1 site
Size
€150,116turnover 2025
Equity
€54,424
Profit
€38,216
Financial health
98 Excellent Checked score 2025
Bankruptcy probabilitywithin 12 months
0.1%
Structure
2025 accounts 43 days early
Why 98raises risk1 change of registered office in 24 monthslowers riskSector: Legal and accounting activities (NACE 69)Liquidity: current ratio 2.80, cash €72,356Equity €54,424 (67.6% of total assets)Show the evidence

Checked score

Score 2025
98 / 100
Excellent
Probability in this band: under 0.55%
Financially better than 80% of its sector peers (NACE 69, micro)
Financial strength · tick = 2024
Strong
Solvency 93+11
equity 67.6% of total assets
Liquidity 86+6
short-term debt 32.4% · cash 89.9%
Profitability 100+52
return on assets 47.5%
Bankruptcy probability, 12 months
0.1% Very low
0%0.5%1.5%4%10%≥ 25%

Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).

Sector median < 0.1% (20,063 companies, NACE 69, micro)
Last 24 months 10-2025: 0.1% 11-2025: 0.1%● unchanged vs 10-2025 12-2025: 0.1%● unchanged vs 11-2025 01-2026: 0.1%● unchanged vs 12-2025 02-2026: 0.1%● unchanged vs 01-2026 03-2026: 0.1%● unchanged vs 02-2026 04-2026: 0.1%● unchanged vs 03-2026 05-2026: 0.1%● unchanged vs 04-2026 06-2026: 0.1%● unchanged vs 05-2026highest value 07-2026: < 0.1%▼ -0.1 percentage points vs 06-2026lowest value 08-2026: 0.1%▲ +0.1 percentage points vs 07-2026 09-2026: 0.1%● unchanged vs 08-2026 10-2026: 0.1%● unchanged vs 09-2026
Credit of up to €5,000 on 30-day terms is acceptable
Liquidity ample (current ratio 2.8, compared with 2.35 in 2024, above the usual 1.5; short-term debt: 32.4% and cash: 89.9% of total assets), and 32.4% of the assets are financed with debt and provisions.
How it is calculated

The band follows from the bankruptcy probability, on a scale where 10 more points roughly halve it:

75-100 Excellent under 0.55%
60-74 Healthy 0.55% to 1.5%
45-59 Fair 1.5% to 4.2%
25-44 Weak 4.2% to 15.0%
0-24 Critical over 15.0%

Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 69, micro): better than 64% on solvency, 77% on liquidity, 82% on profitability and 97% on growth.

The bankruptcy probability was computed on 26-10-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.

Some facts cap the score, however low the probability. Negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late hold it at Fair at most (59); two missing filings, at Weak (44). An ongoing judicial reorganisation or the company's end (bankruptcy, dissolution, liquidation) holds it at Critical at most (24).

Credit check for your own amount and term

Show the recommended maximum and see how the verdict changes with amount, term and advance.

Signals

Six signals.
lowers riskraises riskneutral
lowers risk · Sector: Legal and accounting activities (NACE 69)
KBO
lowers risk · Liquidity: current ratio 2.80, cash €72,356
NBB · annual accounts
raises risk · 1 change of registered office in 24 months
Belgian Official Gazette
lowers risk · Equity €54,424 (67.6% of total assets)
NBB · annual accounts
raises risk · Young company
Founded in 2024, 2 years ago. Young companies fail more often than established ones; the risk is highest 2 to 8 years after founding.
KBO · incorporation date
Age against the risk zone
highest failure risk from 2 to 8 years 2 years 0 10 years
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 18-06-2026, 43 days ahead of the deadline.
NBB · 2 filings
Deviation from the deadline
2025
43 days early
2024
33 days early
← before the deadline after the deadline →
tick = median of all Belgian filingsring = median in the sector

This company filed its last 2 accounts on average 38 days before the deadline; the sector median (NACE 69) for financial year 2024 is 9 days before the deadline, and 32% of those companies filed late.

Searched, nothing found (2)
neutral · Next filing not due yet
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven months
Where today falls in the filing period
27-10-2026 today31-12-2026 year end31-07-2027 deadline
neutral · No strike-offs in the KBO publications
Searched since incorporation in 2024.
KBO publications · our coverage
  1. Annual accounts filedfinancial year 2025 · micro…
  2. Annual accounts filedfinancial year 2024 · micro…
  3. Registered officeRegistered-office move · Director in…

Financials · financial year 2025, micro format

Turnover
€150,116▲ 320%
2024 · €35,774
EBIT margin
32.5%▲ 28.0pp
2024 · 4.6%
Net result
€38,216▲ 32×
2024 · €1,207
Working capital
€46,987▲ 190%
2024 · €16,207
Trend over the years

2024 to 2025, 2 financial years

The operating result rises in 2025; 2025 is 30 times 2024.

What the company sold each financial year and what was left of it. A loss stands below the zero line.

Turnover€150,116 2025 Operating result€48,831 2025 Net result€38,216 2025

Use the arrow keys on the chart for the figures per year.

Sector: the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).

Every figure with its change against the financial year before
favourable unfavourable
Line20242025
Turnover€35,774-€150,116▲ 320%
Operating result€1,628-€48,831▲ 30×
Net result€1,207below the sector's middle half-€38,216within the sector's middle half▲ 32×
EBIT margin4.6%-32.5%▲ 28.0pp
Equity€16,207below the sector's middle half-€54,424within the sector's middle half▲ 236%
Total assets€28,202below the sector's middle half-€80,465below the sector's middle half▲ 185%
Debt€11,995-€26,042▲ 117%
Working capital€16,207within the sector's middle half-€46,987within the sector's middle half▲ 190%
Solvency57.5%within the sector's middle half-67.6%within the sector's middle half▲ 10.2pp
Current ratio2.35within the sector's middle half-2.80within the sector's middle half▲ 0.45
Return on assets (ROA)4.3%below the sector's middle half-47.5%above the sector's middle half▲ 43.2pp
above within below the middle half of NACE 69, Legal and accounting activities: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €80,465
Fixed assets €7,436
Current assets €73,029
Equity and liabilities €80,465
Equity €54,424 ▲ 236%
Debt €26,042 ▲ 117%
Debt's share of the balance-sheet total falls from 42.5% to 32.4%. Equity and debt are higher.
Key figures and ratios
2025 value · change against 2024
EBITDA
€49,633
Cash flow
€39,018
Debt to equity
0.48▼
2024 · 0.74
ROE
70.2%▲
2024 · 7.4%
Interest coverage
over 100
Debt ≤ 1 year
€26,042▲
2024 · €11,995
Income taxes
€10,365▲
2024 · €414
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 39,278 companies that looked in July 2024 the way this one looks now, 1.8% went bankrupt within 24 months and 95.8% are still going.

  • Micro
  • 2 to 5 years old
  • solvency 30% or more
  • a profit of 5% of the balance sheet or more
1.8% went bankrupt
2.3% stopped otherwise
95.8% still going

A further 0.1% stopped, but we cannot tell whether within those 24 months.

For this company itself Checked computes a lower bankruptcy probability: 0.1% over twelve months. The score reads more about this company than the group's four characteristics; both figures are right about what they measure.

How reliable is this rule?

Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,475 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.

The companies in ten equal groups, from lowest to 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 3.0% 3.1%
10 5.6% 6.2%

The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.

An observation about 39,278 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.

Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 33 lines
Balance sheet Code20242025
Assets
Total assets20/58€28,202€80,465▲
Fixed assets21/28-€7,436
Tangible fixed assets22/27-€7,436
Furniture and vehicles24-€7,436
Current assets29/58€28,202€73,029▲
Cash at bank and in hand54/58€27,466€72,356▲
Deferred charges and accrued income490/1€736€673▼
Equity and liabilities
Total equity and liabilities10/49€28,202€80,465▲
Equity10/15€16,207€54,424▲
Contributions10/11€15,000€15,000=
Profit (loss) carried forward14€1,207€39,424▲
Amounts payable17/49€11,995€26,042▲
Amounts payable within one year42/48€11,995€26,042▲
Trade debts44€4,691€3,885▼
Suppliers440/4€4,691€3,885▼
Taxes, remuneration and social security45€7,270€22,123▲
Taxes450/3€7,270€18,943▲
Remuneration and social security454/9-€3,180
Other amounts payable47/48€34€34=
Income statement Code20242025
Turnover70€35,774€150,116▲
Goods, raw materials, services and sundry goods60/61€34,344€101,555▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630-€802
Other operating charges640/8€387€1,212▲
Gross operating margin9900€2,016€50,845▲
Operating profit (loss)9901€1,628€48,831▲
Financial charges65/66B€6€250▲
Recurring financial charges65€6€250▲
Profit (loss) for the period before taxes9903€1,622€48,582▲
Income taxes67/77€414€10,365▲
Profit (loss) for the period9904€1,207€38,216▲
Profit (loss) for the period to be appropriated9905€1,207€38,216▲
Appropriation of the result
Profit (loss) to be appropriated9906€1,207€39,424▲
Profit (loss) brought forward from the previous period14P-€1,207

The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20242025Change
Turnover70€35,774€150,116▲ 320%
Goods, raw materials, services and sundry goods60/61€34,344€101,555▲ 196%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630-€802-
Other operating charges640/8€387€1,212▲ 213%
Gross operating margin9900€2,016€50,845▲ 25×
Operating profit (loss)9901€1,628€48,831▲ 30×
Financial charges65/66B€6€250▲ 39×
Recurring financial charges65€6€250▲ 39×
Profit (loss) for the period before taxes9903€1,622€48,582▲ 30×
Income taxes67/77€414€10,365▲ 25×
Profit (loss) for the period9904€1,207€38,216▲ 32×
Profit (loss) for the period to be appropriated9905€1,207€38,216▲ 32×
Line20242025Change
Assets
Total assets20/58€28,202€80,465▲ 185%
Fixed assets21/28-€7,436-
Tangible fixed assets22/27-€7,436-
Furniture and vehicles24-€7,436-
Current assets29/58€28,202€73,029▲ 159%
Cash at bank and in hand54/58€27,466€72,356▲ 163%
Deferred charges and accrued income490/1€736€673▼ 8.5%
Equity and liabilities
Total equity and liabilities10/49€28,202€80,465▲ 185%
Equity10/15€16,207€54,424▲ 236%
Contributions10/11€15,000€15,000=
Profit (loss) carried forward14€1,207€39,424▲ 33×
Amounts payable17/49€11,995€26,042▲ 117%
Amounts payable within one year42/48€11,995€26,042▲ 117%
Trade debts44€4,691€3,885▼ 17.2%
Suppliers440/4€4,691€3,885▼ 17.2%
Taxes, remuneration and social security45€7,270€22,123▲ 204%
Taxes450/3€7,270€18,943▲ 161%
Remuneration and social security454/9-€3,180-
Other amounts payable47/48€34€34=
Line20242025Change
Profit (loss) for the period9904€1,207€38,216▲ 32×
+ Depreciation and write-downs630-€802-
Operating cash flow (approximation)€1,207€39,018▲ 32×
Change in cash-€44,889-

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

Download as CSV

Filings with the National Bank (2)
Financial year Type Filed Reference
31-12-2025 micro format 18-06-2026 2026-00172320
31-12-2024 micro format 28-06-2025 2025-00192018

Similar companies · same sector, comparable size

Of the 12,106 active companies whose main activity is certified accountants and tax accountants (NACE 69201), figures are known for 7,737. 6,114 are within a factor 10 of this equity. These 5 are the closest to it. See the whole sector

Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.

Directors

Directors
1 director, no change since 2024
Pascal LUCCHESE
Sole director · since 16-09-2024
Current
Derived from published Gazette deeds. The KBO keeps the official list of office holders; we do not read it, so the two can differ. See the directors and other office holders in the KBO →

Mandate history

1 person since 2024, 1 in office
Show
  • Board
Mandates per person, with start and end dates
Name Functions and periods
Pascal LUCCHESE
  • Sole director, from 16-09-2024 to date
See the board, name and registered office on a given date →

Owners and capital

Capital and shareholders

Shareholders according to the deeds
At incorporation act of 19-09-2024 ↗

The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.

Capital over the years
  1. 19-09-2024 Incorporation · €15,000 · 150 shares

Group and network

Connections & network

1 current director
Depth

The board mandates are listed below; here you explore them as a network.

This company Company Director Shareholding +N: links not shown yet Click a node to look further, drag to arrange, zoom with the mouse wheel.

Board mandates elsewhere

1 board mandate
Board mandates of this companythis company sits on their board1

History

On 17 September 2024, Pascal Lucchese was incorporated as a private limited company by one natural person, with a starting capital of €15,000.12 In 2025 the registered office moved to Saint Hubert.3 Pascal LUCCHESE has served as sole director of the company since 2024.2

  1. 1KBO register
  2. 2Belgian Official Gazette, 19-09-2024
  3. 3Belgian Official Gazette, 02-05-2025

Acts, filings and financial milestones

Next filing, financial year 2026, expected by 31-07-2027
2026
18-06
NBB filing Annual accounts filed
financial year 2025 · micro format
2025
28-06
NBB filing Annual accounts filed
financial year 2024 · micro format
02-05
Gazette deed Registered office
Registered-office move · Director in office4 facts ▸
  • Board meeting, 31-03-2025
  • Registered-office move, 6870 Saint Hubert, Avenue Paul Poncelet 86
  • Other provision, “6870 Saint Hubert, Avenue Paul Poncelet 86” (deed in French)
  • Director in office, Pascal Lucchese (director)
2024
19-09
Gazette deed Incorporation
Appointment: Pascal LUCCHESE (sole director) · Permanent representative: Pascal LUCCHESE · Founder18 facts ▸
  • Incorporation, 16-09-2024
  • Founder, Pascal LUCCHESE
  • Founding capital, €15,000
  • Bank account, “BNP PARIBAS FORTIS”, 15000.0 (deed in French)
  • Capital, €15,000 (2 times)
  • Other provision, “statut professionnel, expert-comptable certifié” (deed in French)
  • Capital
  • Other provision, “Décisions de l'actionnaire unique, article 5:82, CSA” (deed in French)
  • Registered office clause, “6870 Saint-Hubert, Voie du Tram 2 Boite 5” (deed in French)
  • Director appointment, Pascal LUCCHESE (sole director)
  • Pre-incorporation commitments, “takeover, tous les engagements, obligations et activités entreprises au nom et pour compte de la société en formation” (deed in French)
  • Power of attorney, Pascal LUCCHESE
  • +6 further facts in this act
Gazette deedNBB filing
2 of 2 deeds read

Register details

Identification
Legal formPrivate limited company
Founded17-09-2024
Financial year end31-12
Activities, NACEBEL 2025
69201Certified accountants and tax accountants
E-invoicing
Reachable via Peppol
Peppol ID 0208:1013658710
Registered 08-10-2024

If you follow this company, Checked tells you the day it leaves the Peppol register.

Register as of 27 October 2026 · Peppol Directory

Scores and ratios are computed by Checked and are not a credit decision.

Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.

Sites & property

Location & real-estate footprint
Registered office, Saint-Hubert · 1 establishment unit since 2024
registered office establishment The establishment unit on the map
Ground area
1,365 m²
Building footprint
86 m²
Parcel 84059A0992/00Y002, Wallonia. Linked by address, not a title deed.
2 companies at this address See who is registered here
1 establishment unit
Pascal Lucchese
Avenue Paul-Poncelet 86, 6870 Saint-HubertCertified accountants and tax accountants
since 2024unit no. 2.363.829.028
1 parcel
Wallonia 1 (100%)
Cadastral parcel Region Area Buildings Height / floors
84059A0992/00Y002 Wallonia 1,365 m² 1 · 86 m² -
How the parcels are linked
Good to know
The parcel matches the address exactly.

Articles of association

What the company does

PurposeThe activities the company may carry out under its articles.
“Organiser des services de comptabilité et de tenue de livres et fournir des conseils sur l'organisation comptable des entreprises; La…” (deed in French)
34 activities (deed in French)
  1. Organiser des services de comptabilité et de tenue de livres et fournir des conseils sur l'organisation comptable des entreprises
  2. La détermination des résultats et l'établissement des états financiers conformément aux dispositions légales pertinentes
  3. Les écritures d'ouverture, de conservation, de centralisation et de clôture propres à l'établissement des comptes
  4. De vérifier et de corriger tous les documents comptables qui ne donnent pas lieu à une attestation ou à un rapport d'évaluation destiné à être remis à des tiers
  5. L'analyse par des procédures comptables de la situation et du fonctionnement des entreprises du point de vue de leur solvabilité, de leur rentabilité et de leurs risques qui ne donne pas lieu à une attestation ou à un rapport d'expertise destiné à être remis à des tiers
  6. Une expertise tant privée que juridique en matière de comptes d'entreprises
  7. Toute tâche visée aux 4° à 6°, effectuée par un expert-comptable certifié autre que le professionnel habituel, qui donne lieu à une attestation ou à un rapport d'expertise destiné à être remis à des tiers
  8. Les autres missions dont l'exécution est réservée à l'expert-comptable certifié par ou en vertu de la loi
  9. Fournir des conseils sur toutes les questions fiscales
  10. Aider le contribuable à s'acquitter de ses obligations fiscales
  11. Représenter le contribuable devant les autorités fiscales
  12. Organiser des services administratifs et fournir des conseils sur l'organisation administrative des entreprises
  13. Expert-comptable certifié
  14. Les services juridiques liés au travail d’experts-comptables certifiés
  15. La fourniture de conseils et de consultations sur des questions statistiques, économiques, financières et administratives et l'exécution de toutes sortes d'études et d'activités à cet égard, à l'exception du conseil en investissement et des activités qui nécessitent une autorisation supplémentaire et/ou sont réservées par la loi à d'autres professions
  16. Fournir des conseils sur la législation sociale, le calcul des salaires ou l'aide à l'accomplissement de certaines formalités de droit social
  17. Activités compatibles
  18. Toutes les missions qui peuvent être confiées à l'expert-comptable certifié en vertu du Code des Sociétés et des Associations, du Code des Sociétés et des lois spéciales
  19. Autres missions
  20. Toute opération de nature à favoriser la réalisation de son objet et toujours dans le respect des principes de devoirs applicables à la profession d'expert-comptable
  21. La gestion des entreprises et l'exécution de toutes les tâches, missions et fonctions de gestion, y compris le mandat de liquidateur
  22. Fournir une formation dans les domaines liés à ce qui précède, tant dans les établissements d'enseignement publics que privés ; publier des articles et des livres
  23. L'organisation d'événements liés à ce qui précède
  24. Opérations favorisant l'objet
  25. Ne peut détenir, directement ou indirectement, par voie d'apport, de fusion, de souscription ou de toute autre manière, des participations dans d'autres personnes morales que dans le respect de la déontologie et des règlements de la profession
  26. Participations
  27. Constituer et gérer son propre patrimoine mobilier et immobilier et accomplir tous les actes qui s'y rattachent directement ou indirectement et qui sont de nature à favoriser le produit de ce patrimoine mobilier et immobilier, à condition que ces actes ne soient pas contraires à la déontologie de l'expert-comptable certifié
  28. Donner une hypothèque sur ses biens immobiliers et accorder une garantie pour tous les prêts, lignes de crédit et autres opérations pour elle-même et pour tous les tiers, à l'exception des clients
  29. Accorder des prêts à toute personne, à l'exception des clients, et fournir des garanties (hypothécaires)
  30. Patrimoine
  31. Accomplir tous les actes qui peuvent contribuer de quelque manière que ce soit à la réalisation de son objet, dès lors que ces actes ne sont pas incompatibles avec la profession d'expert-comptable certifié
  32. Ne peut exercer que des activités conformes à la déontologie et aux règlements de la profession
  33. Réaliser son objet tant en Belgique qu'à l'étranger, de toutes les manières et sous toutes les formes qu'elle jugera les plus appropriées
  34. Général

The full purpose is in the deed

DurationHow long the company exists; usually unlimited, so until it is dissolved.
Unlimited
Name clauseThe name the company operates under according to its articles.
Pascal Lucchese
Registered office clauseThe region of the registered office; it decides among other things the language of official documents.
“Région wallonne, Institut des Conseillers fiscaux et des Experts-comptables” (deed in French)

deed of 19-09-2024

Who represents it, and how

Who signsWho may bind the company towards others, for example by signing a contract.
The sole director
Board ruleHow the board is made up, meets and takes decisions.
“Nommé par l'assemblée générale pour une durée déterminée ou indéterminée, administrateur unique qui est un expert-comptable certifié…” (deed in French)
“Le mandat de l'administrateur unique est rémunéré” (deed in French)
“L'administrateur unique a le pouvoir d'accomplir tous les actes nécessaires ou utiles à la réalisation de l'objet de la société, à…” (deed in French)

deed of 19-09-2024

Capital, shares and profit

Kind of sharesWhich classes of shares exist and what rights each class carries.
“Les titulaires d'actions peuvent prendre connaissance de ce registre relatif à leurs titres, nominatives” (deed in French)
“Lorsqu'un titre est mis en gage, le propriétaire exerce les droits de vote rattachés à ces titres, sauf convention contraire entre les…” (deed in French)
1 more provision on this in the deed
Transfer restrictionWhether shareholders may sell their shares freely or need approval first.
“Un transfert de titres nominatifs n'est opposable à la société et aux tiers que par une déclaration de transfert inscrite dans le registre…” (deed in French)
“Si l'actionnaire unique décède et ne laisse aucun héritier ou légataire, la société est dissoute de plein droit, si l'actionnaire unique…” (deed in French)
Share issue ruleHow and by whom new shares can be issued.
“Actions doivent être libérées à leur émission, l'exercice du droit de vote est suspendu aussi longtemps que les versements, régulièrement…” (deed in French)
Profit allocationHow profit is distributed; a BV may only pay out after a balance-sheet and liquidity test.
“La décision de l'administrateur unique est justifiée dans un rapport, l'assemblée générale décide de l'affectation du bénéfice et d'autres…” (deed in French)

deed of 19-09-2024

Meetings and financial year

Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
Third Monday of June at 18:00
Voting ruleWhich majority the meeting decides by, for example a simple or a special majority.
“Sauf en cas de suspension du droit de vote prévue par la loi, la majorité des droits de vote attachés aux actions doit être détenue par des…” (deed in French)

deed of 19-09-2024

Oversight and winding up

Statutory auditorA statutory auditor is a registered auditor who checks the accounts; small companies need not have one. According to the deed, the legal criteria do not require one here.
No statutory auditor
Auditor ruleHow a statutory auditor is appointed and what they check, if the company has one.
“Trois ans renouvelables, l'assemblée générale a toujours le droit de nommer un commissaire, quels que soient les critères légaux” (deed in French)
Dissolution ruleWhen and by whom the company can be dissolved.
One provision in the deed
Liquidation ruleHow assets are shared after dissolution: creditors first, then shareholders.
“L'unique liquidateur ou chaque liquidateur agissant individuellement a le pouvoir d'accomplir tous les actes nécessaires ou utiles à la…” (deed in French)

deed of 19-09-2024

Other provisionsOther rules from the articles that fall under none of the themes above.

Other provision: “Sièges administratifs et succursales, simple décision de l’organe d’administration” (deed in French)
Shareholding: “Actionnaire unique, de sorte que lui seul puisse exercer une influence décisive sur l'orientation de la politique de l'entreprise” (deed in French)
“Emission d'actions nouvelles en rémunération d'apports supplémentaires, nécessite une modification des statuts” (deed in French)
Other provision: “Seules ou ensemble comme au moment de leur nomination, gestion journalière” (deed in French)
Other provision: “Seules les procurations spéciales et limitées pour des actes juridiques précis ou une série d'actes juridiques précis sont autorisées…” (deed in French)
Other provision: “Procès-verbaux de l'organe d'administration, copies destinées aux tiers signées par l'administrateur unique” (deed in French)
Other provision: “Toutes les décisions qui relèvent des pouvoirs de l'assemblée générale, à l'exception des modifications des statuts, prise de décision par…” (deed in French)
Other provision: “Accès à l'assemblée, ceux qui ont rempli les formalités d'accès à une assemblée générale spécifique ont également accès à toute assemblée…” (deed in French)
Other provision: “Représentation à l'assemblée, chaque actionnaire peut se faire représenter à l'assemblée générale par un mandataire qui ne doit pas être…” (deed in French)
Other provision: “Liste de présences, ceux qui ont participé à l'assemblée générale ou qui y étaient représentés peuvent consulter cette liste de présences” (deed in French)
Other provision: “Bureau de l'assemblée générale, les décisions de l'assemblée générale sont inscrites dans un registre tenu au siège de la société” (deed in French)
Other provision: “Inventaire et comptes annuels, ces documents sont établis conformément à la loi et sont déposés à la Banque Nationale de Belgique” (deed in French)
Other provision: “Distributions interdites, la société peut réclamer aux actionnaires, indépendamment de leur bonne ou mauvaise foi, toute distribution…” (deed in French)
Other provision: “Titre VIII : Dispositions générales” (deed in French)
Other provision: “Référence aux dispositions légales pour tout ce qui n'est pas prévu aux statuts, Dispositions légales” (deed in French)
Other provision: “Dispositions statutaires non conformes aux dispositions impératives du CSA, de la loi du 17 mars 2019 ou des règles déontologiques de…” (deed in French)
Other provision: “Actionnaire, administrateur unique, commissaire ou liquidateur domicilié à l'étranger sans domicile élu notifié en Belgique est réputé avoir…” (deed in French)
Other provision: “En cas de faillite de la société, de l'actionnaire ou de l'administrateur unique, la créance de la contrepartie sur la faillite est limitée…” (deed in French)
2 more provisions in the deed, see the deed of 19-09-2024

deed of 19-09-2024