ACF AUDIT BELGIUM

{
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      "quote": "Bijlagen bij het Belgisch Staatsblad - 23/03/2026 - Annexes du Moniteur belge",
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      "quote": "D\u00E9pos\u00E9 au greffe du tribunal de l\u0027entreprise de Li\u00E8ge Dis\u0027on Neufch\u00E2teau \u04330 1303 2026",
      "value": "13/03/2026",
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      "quote": "Extrait du proc\u00E8s verbal de l\u0027Assembl\u00E9e g\u00E9n\u00E9rale extraordinaire du 5 Janvier 2026",
      "value": "05/01/2026",
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    },
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      "quote": "La SRL \u003C Brankaer Ph. \u0026 Partners \u00BB dont monsieur Philippe Brankaer, r\u00E9viseur d\u0027entreprise (agr\u00E9ment n\u00B0A01711) avait \u00E9t\u00E9 d\u00E9sign\u00E9 en qualit\u00E9 de repr\u00E9sentant permanent charg\u00E9 d\u0027ex\u00E9cuter le mandat decommissaire au terme d\u0027une Assembl\u00E9e Ordinaire du 29 Mars 2024",
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        "end_date": "31/12/2025",
        "start_date": "29/03/2024"
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      "date": "2025-12-31",
      "type": "officer_resignation",
      "quote": "a remis sa d\u00E9mission avec effet au 31 d\u00E9cembre 2025. L\u0027Assembl\u00E9e accepte cette d\u00E9mission.",
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      "quote": "L\u0027Assembl\u00E9e d\u00E9cide de nommer un nouveau commissaire r\u00E9viseur. La S.A \u003C\u003C\u003C ACF AUDIT BELGIUM \u00BB ... a d\u00E9sign\u00E9 en qualit\u00E9 de repr\u00E9sentant permanent charg\u00E9 d\u0027ex\u00E9cuter le mandat de commissaire Monsieur St\u00E9phan Moreaux",
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        "start_date": "05/01/2026"
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      "object": "e1",
      "subject": "e4"
    },
    {
      "type": "permanent_representative",
      "quote": "a d\u00E9sign\u00E9 en qualit\u00E9 de repr\u00E9sentant permanent charg\u00E9 d\u0027ex\u00E9cuter le mandat de commissaire Monsieur St\u00E9phan Moreaux, r\u00E9viseur d\u0027entreprise (agr\u00E9ment n\u00B0A01548)",
      "value": {
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      },
      "object": "e4",
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    },
    {
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      "quote": "L\u0027Actionnaire unique octroie un pouvoir particulier \u00E0 la SRL Cabinet d\u0027Expertise comptable Frognet, repr\u00E9sent\u00E9e par un Administrateur, Monsieur Guillaume LEGRAIN ... Pour entamer de mani\u00E8re g\u00E9n\u00E9rale toutes d\u00E9marches administratives aupr\u00E8s du Moniteur Belge ... Faire tout ce qui est n\u00E9cessaire afin d\u0027entamer toutes les d\u00E9marches administratives pour la modification de l\u0027inscription de la soci\u00E9t\u00E9 \u00E0 la Banque Carrefour des entreprises",
      "value": {
        "scope": "d\u00E9marches administratives aupr\u00E8s du Moniteur Belge, modification de l\u0027inscription \u00E0 la Banque Carrefour des entreprises",
        "holder": "Guillaume LEGRAIN"
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    }
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    "pub_date": "2022-06-15",
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      },
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    "equity_transferred_eur": null,
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    "Copie de l\u2019acte du 09.03.2022 contenant la d\u00E9cision du conseil d\u2019administration"
  ],
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      },
      "effective_date": "2019-07-01",
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    "PV CA du 20 juin 2019"
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{
  "stage": "completed",
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    "name": "Gido SCH\u00DCR",
    "firm_city": null,
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    "office_city": "Saint-Vith",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2018-01-22",
    "filing_date": "2018-01-10",
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    "unanimous": true
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  "detected_kind": "demerger_partial",
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    "summary": "Les associ\u00E9s et porteurs de titres conf\u00E9rant un droit de vote \u00E0 l\u0027assembl\u00E9e g\u00E9n\u00E9rale ont renonc\u00E9 \u00E0 l\u0027application des articles 730, 731 et 733 du Code des soci\u00E9t\u00E9s.",
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        "kbo": "0682.872.872",
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      "737"
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    "new_shares_issued_n": 7000,
    "real_estate_included": false,
    "patrimony_description": "La scission partielle concerne le transfert de l\u0027activit\u00E9 exerc\u00E9e sur le site d\u0027Eupen, incluant les contrats de travail, les baux, les contrats de leasing, les \u00E9quipements, les syst\u00E8mes t\u00E9l\u00E9phoniques, les missions en cours et les mandats de commissaire. Aucun bien immobilier n\u0027est transf\u00E9r\u00E9.",
    "equity_transferred_eur": 37500.0,
    "accounting_effective_date": "2017-09-01"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "ACF AUDIT BELGIUM",
    "legal_form": "Soci\u00E9t\u00E9 Anonyme"
  },
  "publication_proxy": {
    "kind": "org",
    "org_kbo": "0829.100.867",
    "org_name": "F.C.M. REAL ESTATE",
    "person_name": null,
    "org_rep_person_name": "Laurent Pierre Ghislain STEVELER"
  },
  "summary_narrative": "L\u0027assembl\u00E9e g\u00E9n\u00E9rale extraordinaire de la soci\u00E9t\u00E9 anonyme ACF AUDIT BELGIUM a approuv\u00E9 une scission partielle par transfert de l\u0027activit\u00E9 exerc\u00E9e sur le site d\u0027Eupen \u00E0 la soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e TKS AUDIT. Cette op\u00E9ration a \u00E9t\u00E9 approuv\u00E9e \u00E0 l\u0027unanimit\u00E9, avec renonciation aux rapports de scission et de contr\u00F4le. Le transfert s\u0027est fait sur base des comptes arr\u00EAt\u00E9s au 31 ao\u00FBt 2017, avec effet comptable \u00E0 partir du 1er septembre 2017. Les nouveaux titres ont \u00E9t\u00E9 attribu\u00E9s aux actionnaires selon un ratio de 5,92 pour 1.",
  "co_filed_documents": [
    "exp\u00E9dition de l\u0027acte 3072/2017 du 22.12.2017",
    "statuts coordonn\u00E9s"
  ],
  "detected_real_type": "demerger_completed",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "stage": "proposal",
  "notary": {
    "name": "St\u00E9phan MOREAUX",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Bastogne",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2017-11-17",
    "filing_date": null,
    "act_kind_objet": "DEPOT DU PROJET DE SCISSION PARTIELLE PAR ABSOPTION"
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2017-11-06",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "demerger_partial",
  "report_waiver": null,
  "restructuring": {
    "parties": [
      {
        "kbo": "0456.548.910",
        "name": "ACF AUDIT BELGIUM",
        "role": "demerged",
        "address": "Rue des R\u00E9collets 9 - 6600 BASTOGNE",
        "is_foreign": false,
        "legal_form": "SA",
        "is_new_company": false,
        "jurisdiction_country": "BE"
      },
      {
        "kbo": null,
        "name": "ACF AUDIT FRANCE",
        "role": "recipient",
        "address": "123 Rue de la R\u00E9publique, 75001 PARIS",
        "is_foreign": true,
        "legal_form": "SARL",
        "is_new_company": false,
        "jurisdiction_country": "FR"
      }
    ],
    "exchange_ratio": null,
    "legal_articles": [
      "728",
      "729",
      "730",
      "731",
      "732",
      "733",
      "734",
      "735",
      "736",
      "737",
      "738",
      "739",
      "740",
      "741"
    ],
    "is_cross_border": true,
    "is_silent_merger": false,
    "balance_basis_date": "2017-06-30",
    "exchange_ratio_text": null,
    "new_shares_issued_n": 0,
    "real_estate_included": false,
    "patrimony_description": "La scission partielle concerne la branche d\u0027activit\u00E9 li\u00E9e aux services de v\u00E9rification financi\u00E8re et d\u0027audit en France. L\u0027ensemble des actifs et passifs associ\u00E9s \u00E0 cette activit\u00E9 a \u00E9t\u00E9 transf\u00E9r\u00E9 \u00E0 ACF AUDIT FRANCE.",
    "equity_transferred_eur": 1250000.0,
    "accounting_effective_date": null
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "ACF AUDIT BELGIUM",
    "legal_form": "SA"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "St\u00E9phan MOREAUX",
    "org_rep_person_name": null
  },
  "summary_narrative": "Le 6 novembre 2017, le tribunal de commerce de Bastogne a re\u00E7u le projet de scission partielle par absorption de la SA ACF AUDIT BELGIUM, en vue du transfert de sa branche d\u0027activit\u00E9 en France \u00E0 ACF AUDIT FRANCE. Le projet, fond\u00E9 sur les comptes arr\u00EAt\u00E9s au 30 juin 2017, a \u00E9t\u00E9 d\u00E9pos\u00E9 conform\u00E9ment aux articles 728 \u00E0 741 du Code des soci\u00E9t\u00E9s. Il est accessible via un lien hypertexte.",
  "co_filed_documents": [
    "Projet de scission partielle par absorption - version int\u00E9grale"
  ],
  "detected_real_type": "demerger_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_in",
      "role": "administrateur",
      "person": {
        "rrn": null,
        "name": "Didier STEYNS",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "ACF AUDIT BELGIUM"
  }
}

{
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "name_change": {
    "new": "",
    "old": "",
    "changed": false
  },
  "seat_change": {
    "changed": false
  },
  "object_change": {
    "changed": true
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "ACF AUDIT BELGIUM"
  },
  "legal_form_change": {
    "new": "Soci\u00E9t\u00E9 anonyme",
    "old": "Soci\u00E9t\u00E9 anonyme",
    "changed": false
  }
}

{
  "events": [
    {
      "kind": "capital_increase",
      "after_eur": 62000,
      "delta_eur": 43400,
      "before_eur": 18600,
      "contribution_type": "geld"
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "M.K.S. \u0026 PARTNERS, R\u00E9viseurs d\u0027Entreprises"
  }
}

{
  "events": [
    {
      "kind": "director_in",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Alain KOHNEN",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "M.K.S \u0026 PARTNERS, R\u00E9viseurs d\u0027Entreprises"
  }
}

{
  "stage": "proposal",
  "notary": {
    "name": "St\u00E9phan MOREAUX",
    "firm_city": null,
    "firm_name": null,
    "office_city": "Bastogne",
    "is_associated": false
  },
  "act_meta": {
    "language": "fr",
    "pub_date": "2016-01-05",
    "filing_date": "2015-12-23",
    "act_kind_objet": ""
  },
  "decision": {
    "body": "buitengewone_algemene_vergadering",
    "act_date": "2015-12-15",
    "unanimous": null
  },
  "conversion": null,
  "detected_kind": "merger_absorption",
  "report_waiver": {
    "summary": "Les associ\u00E9s des deux soci\u00E9t\u00E9s participantes \u00E0 la fusion renoncent aux rapports \u00E9crits sur le projet de fusion, conform\u00E9ment \u00E0 l\u0027article 5:121 du Code des Soci\u00E9t\u00E9s.",
    "articles": [
      "5:121",
      "12:26 \u00A71"
    ]
  },
  "restructuring": {
    "parties": [
      {
        "kbo": "0456.548.910",
        "name": "M.K.S \u0026 Partners, R\u00E9viseurs d\u0027Entreprises",
        "role": "acquiring",
        "address": "Rue des R\u00E9collets 9, B-6600 BASTOGNE",
        "is_foreign": false,
        "legal_form": "SCPRL",
        "is_new_company": false,
        "jurisdiction_country": null
      },
      {
        "kbo": "0460.816.415",
        "name": "THISSEN, KOHNEN, SIMON \u0026 PARTNERS SCPRL",
        "role": "absorbed",
        "address": "Lascheterweg 30, B-4700 EUPEN",
        "is_foreign": false,
        "legal_form": "SCPRL",
        "is_new_company": false,
        "jurisdiction_country": null
      }
    ],
    "exchange_ratio": 17.35,
    "legal_articles": [
      "12:7",
      "12:50",
      "12:75",
      "12:103",
      "693",
      "694",
      "695",
      "696"
    ],
    "is_cross_border": false,
    "is_silent_merger": false,
    "balance_basis_date": "2015-09-30",
    "exchange_ratio_text": "160,99/9,28 = 17,35",
    "new_shares_issued_n": 432,
    "real_estate_included": false,
    "patrimony_description": "L\u0027ensemble du patrimoine actif et passif de la soci\u00E9t\u00E9 absorb\u00E9e (SCPRL \u00AB THISSEN, KOHNEN, SIMON \u0026 PARTNERS \u00BB) est transf\u00E9r\u00E9 \u00E0 la soci\u00E9t\u00E9 absorbante (SCPRL \u00AB M.K.S \u0026 Partners \u00BB), incluant les cr\u00E9ances, dettes, immobilisations corporelles et incorporelles, ainsi que les capitaux propres.",
    "equity_transferred_eur": 69598.31,
    "accounting_effective_date": "2016-01-01"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "M.K.S \u0026 Partners, R\u00E9viseurs d\u0027Entreprises",
    "legal_form": "SCPRL"
  },
  "publication_proxy": {
    "kind": "person",
    "org_kbo": null,
    "org_name": null,
    "person_name": "St\u00E9phan MOREAUX",
    "org_rep_person_name": null
  },
  "summary_narrative": "Le projet de fusion par absorption a \u00E9t\u00E9 pr\u00E9sent\u00E9 par les organes de gestion des deux soci\u00E9t\u00E9s SCPRL \u00AB M.K.S \u0026 Partners, R\u00E9viseurs d\u0027Entreprises \u00BB et \u00AB THISSEN, KOHNEN, SIMON \u0026 PARTNERS SCPRL \u00BB \u00E0 leurs assembl\u00E9es g\u00E9n\u00E9rales respectives. La soci\u00E9t\u00E9 absorb\u00E9e transf\u00E8re int\u00E9gralement son patrimoine \u00E0 la soci\u00E9t\u00E9 absorbante, avec effet au 1er janvier 2016. Le rapport d\u0027\u00E9change est fix\u00E9 \u00E0 17,35, entra\u00EEnant la cr\u00E9ation de 432 nouvelles parts sociales. L\u0027op\u00E9ration est subordonn\u00E9e \u00E0 l\u0027approbation des deux assembl\u00E9es g\u00E9n\u00E9rales extraordinaires.",
  "co_filed_documents": [
    "Projet de fusion par absorption"
  ],
  "detected_real_type": "fusion_proposal",
  "referenced_correction": null,
  "should_reroute_to_category": null
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "S\u00E9bastien VERJANS",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "St\u00E9phan MOREAUX",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "M.K.S \u0026 PARTNERS, R\u00E9viseurs d\u0027Entreprises"
  }
}

{
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "name_change": {
    "new": "MKS \u0026 Partners, R\u00E9viseurs d\u0027Entreprises",
    "old": "HAAG, MOREAUX \u0026 Cie",
    "changed": true
  },
  "seat_change": {
    "changed": false
  },
  "object_change": {
    "changed": false
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "HAAG, MOREAUX \u0026 Cie"
  },
  "legal_form_change": {
    "new": "Soci\u00E9t\u00E9 Civile priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e ayant opt\u00E9 pour la forme d\u0027une soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
    "old": "Soci\u00E9t\u00E9 Civile \u00E0 forme de soci\u00E9t\u00E9 priv\u00E9e \u00E0 responsabilit\u00E9 limit\u00E9e",
    "changed": false
  }
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Michel HAAG",
        "address": null,
        "birth_date": null
      }
    },
    {
      "kind": "director_in",
      "role": "g\u00E9rant",
      "person": {
        "rrn": null,
        "name": "Laurent SIMON",
        "address": null,
        "birth_date": null
      }
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "extractor": "qwen3-30b-a3b"
  },
  "subject_company": {
    "kbo": "0456.548.910",
    "name_full": "HAAG, MOREAUX \u0026 CIE"
  }
}