DDM ARCHITECTES ASSOCIES

{
  "facts": [
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      "date": "2026-08-04",
      "type": "publication",
      "quote": "Bijlagen bij het Belgisch Staatsblad - 04/08/2026 - Annexes du Moniteur belge",
      "value": "04/08/2026",
      "object": null,
      "subject": null
    },
    {
      "date": "2026-07-24",
      "type": "filing",
      "quote": "24 JUIL. 2026",
      "value": "24/07/2026",
      "object": null,
      "subject": null
    },
    {
      "type": "act_object",
      "quote": "Objet de l\u0027acte: Projet de scission partielle",
      "value": "Projet de scission partielle",
      "object": null,
      "subject": null
    },
    {
      "type": "demerger",
      "quote": "PROJET DE SCISSION PARTIELLE CONFORMEMENT \u00C0 L\u0027ARTICLE 12 :8, 1\u00BA JUNTO 12:59 DU CODE DES SOCI\u00C9T\u00C9S ET ASSOCIATIONS",
      "value": {
        "proposed": true
      },
      "object": "e2",
      "status": "proposed",
      "subject": "e1"
    },
    {
      "date": "2026-06-01",
      "type": "accounting_effect",
      "quote": "A compter du 1er juin 2026, les op\u00E9rations effectu\u00E9es par la Soci\u00E9t\u00E9 Scind\u00E9e relativement au patrimoine transmis, seront consid\u00E9r\u00E9es comme accomplies par et pour le compte de la Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire.",
      "value": "01/06/2026",
      "object": "e2",
      "subject": "e1"
    },
    {
      "date": "2026-06-01",
      "type": "net_asset_statement",
      "quote": "L\u0027Apport consiste en un ensemble d\u0027\u00E9l\u00E9ments d\u0027actif et de passif d\u00E9crits ci-apr\u00E8s, repr\u00E9sentant un actif net de 53.057,78 \u20AC",
      "value": {
        "date": "01/06/2026",
        "amount": 53057.78,
        "currency": "EUR"
      },
      "amount": 53057.78,
      "object": null,
      "subject": "e1",
      "currency": "EUR",
      "_value_raw": {
        "date": "01/06/2026",
        "amount": "53.057,78",
        "currency": "EUR"
      }
    },
    {
      "type": "share_issue",
      "quote": "la Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire proc\u00E9dera, dans le cadre de la Scission, \u00E0 l\u0027\u00E9mission de douze mille (12.000) actions nouvelles",
      "value": {
        "note": "nouvelles actions \u00E9mises dans le cadre de la scission",
        "count": "12.000"
      },
      "object": null,
      "subject": "e2"
    },
    {
      "type": "purpose",
      "quote": "En vertu de l\u0027article 3 de ses statuts, la Soci\u00E9t\u00E9 Scind\u00E9e a pour objet: \u003Cl\u0027exercice de la profession d\u0027architecte...",
      "value": "l\u0027exercice de la profession d\u0027architecte au sens le plus large...",
      "object": null,
      "subject": "e1"
    },
    {
      "type": "purpose",
      "quote": "En vertu de l\u0027article 3 de ses statuts, la Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire a pour objet: \u003C\u003Ctant en Belgique qu\u0027\u00E0 l\u0027\u00E9tranger...",
      "value": "tant en Belgique qu\u0027\u00E0 l\u0027\u00E9tranger... la location, la souslocation, l\u0027achat et l\u0027acquisition de tous droits r\u00E9els...",
      "object": null,
      "subject": "e2"
    },
    {
      "type": "exchange_ratio",
      "quote": "il est propos\u00E9 que chaque action de la Soci\u00E9t\u00E9 Scindee donne droit \u00E0 l\u0027attribution d\u0027une (1) action nouvelle de la Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire.",
      "value": "1:1",
      "object": "e2",
      "subject": "e1"
    },
    {
      "type": "asset_transfer",
      "quote": "Les 300 Actions DDM avec tous les droits attach\u00E9s \u00E0 celles-ci... La valeur nette comptable des 300 actions DDM reprises dans les comptes annuels de DR(EA)2M \u00E9tablis au 31 mai 2025 s\u0027\u00E9l\u00E8ve \u00E0 concurrence d\u0027un montant de 518.670,02 \u20AC.",
      "value": {
        "asset": "300 actions DDM",
        "book_value": "518.670,02 EUR"
      },
      "object": "e2",
      "subject": "e1"
    },
    {
      "type": "liability_transfer",
      "quote": "Le Cr\u00E9dit DDM... soit un montant total de 337.522,49 EUR... La dette de la Soci\u00E9t\u00E9 Scind\u00E9e envers la SRL 2REALISE d\u0027un montant de 128.089,75\u20AC \u00E0 la date des pr\u00E9sentes.",
      "value": {
        "liabilities": [
          "Cr\u00E9dit DDM: 337.522,49 EUR",
          "Dette envers 2REALISE: 128.089,75 EUR"
        ]
      },
      "object": "e2",
      "subject": "e1"
    },
    {
      "type": "representation",
      "quote": "La Soci\u00E9t\u00E9 Scind\u00E9e est ici repr\u00E9sent\u00E9e par son administrateur Madame Lore HALLET.",
      "value": "administrateur",
      "object": "e1",
      "subject": "e7"
    },
    {
      "type": "representation",
      "quote": "La Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire est ici repr\u00E9sent\u00E9e par son administrateur Madame Julie FRERE.",
      "value": "administrateur",
      "object": "e2",
      "subject": "e8"
    },
    {
      "type": "shareholding",
      "quote": "Au terme de l\u0027op\u00E9ration envisag\u00E9e, l\u0027actionnariat de la Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire sera r\u00E9parti comme suit : Madame C\u00E9cile ESCOUFLAIRE d\u00E9tiendra 3.840 actions... La Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire d\u00E9tiendra 3.000 actions propres en pleine propri\u00E9t\u00E9.",
      "value": {
        "shareholders": [
          {
            "name": "C\u00E9cile ESCOUFLAIRE",
            "shares": 3840
          },
          {
            "name": "Julie FRERE",
            "shares": 3840
          },
          {
            "name": "Nicolas PERLOT",
            "shares": 3840
          },
          {
            "name": "Alexandre PIERARD",
            "shares": 3840
          },
          {
            "name": "ELLE H Architecte",
            "shares": 1680
          },
          {
            "name": "David LOIR",
            "shares": 1440
          },
          {
            "name": "C\u00E9lia CHAPELLE",
            "shares": 960
          },
          {
            "name": "Maxence COTTEELS",
            "shares": 840
          },
          {
            "name": "LAURENT PINON",
            "shares": 480
          },
          {
            "name": "Nicolas FRERE",
            "shares": 240
          },
          {
            "name": "4REALITY (actions propres)",
            "shares": 3000
          }
        ]
      },
      "object": null,
      "subject": "e2"
    },
    {
      "date": "2026-07-24",
      "type": "project_date",
      "quote": "Les administrateurs des soci\u00E9t\u00E9s d\u00E9crites ci-dessous ont r\u00E9dig\u00E9 d\u0027un commun accord en date du 24 juillet 2026 le pr\u00E9sent projet de scission partielle...",
      "value": "24/07/2026",
      "object": null,
      "subject": null
    },
    {
      "type": "waiver",
      "quote": "Les organes d\u0027administration de la Soci\u00E9t\u00E9 Scind\u00E9e et de la Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire proposeront chacun \u00E0 leur assembl\u00E9e g\u00E9n\u00E9rale de renoncer \u00E0 l\u0027unanimit\u00E9 : Au rapport de l\u0027organe d\u0027administration vis\u00E9 \u00E0 l\u0027article 12:61 CSA: Au rapport du r\u00E9viseur d\u0027entreprise vis\u00E9 \u00E0 l\u0027article 12 :62 CSA.",
      "value": "renonciation unanime au rapport de l\u0027organe d\u0027administration et au rapport du r\u00E9viseur d\u0027entreprise",
      "object": null,
      "subject": null
    },
    {
      "type": "tax_regime",
      "quote": "La Scission sera r\u00E9alis\u00E9e en neutralit\u00E9 TVA conform\u00E9ment aux articles 11 et 18, \u00A7 3 CTVA... L\u0027op\u00E9ration de scission partielle envisag\u00E9e sera r\u00E9alis\u00E9e sous le r\u00E9gime de la continuit\u00E9 et de la neutralit\u00E9 fiscale et comptable pr\u00E9vu par l\u0027article 210, \u00A71er, 1\u00B0bis et \u00A73 du Code des imp\u00F4ts sur les revenus 1992",
      "value": "neutralit\u00E9 TVA et continuit\u00E9/neutralit\u00E9 fiscale et comptable",
      "object": null,
      "subject": null
    }
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      "name": "DDM ARCHITECTES ASSOCIES",
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      "name": "Nicolas FRERE",
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{
  "facts": [
    {
      "type": "act_object",
      "quote": "Objet de l\u0027acte : Projet de scission partielle",
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      "object": null,
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    },
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      "type": "demerger",
      "quote": "PROJET DE SCISSION PARTIELLE CONFORMEMENT \u00C0 L\u0027ARTICLE 12 :8, 1\u00BA JUNTO 12:59 DU CODE DES SOCI\u00C9T\u00C9S ET ASSOCIATIONS",
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      "quote": "A compter du 1er juin 2026, les op\u00E9rations effectu\u00E9es par la Soci\u00E9t\u00E9 Scind\u00E9e relativement au patrimoine transmis, seront consid\u00E9r\u00E9es comme accomplies par et pour le compte de la Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire.",
      "value": "01/06/2026",
      "object": "e2",
      "subject": "e1"
    },
    {
      "date": "2026-06-01",
      "type": "net_asset_statement",
      "quote": "L\u0027Apport consiste en un ensemble d\u0027\u00E9l\u00E9ments d\u0027actif et de passif d\u00E9crits ci-apr\u00E8s, repr\u00E9sentant un actif net de 53.057,78 \u20AC",
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        "date": "01/06/2026",
        "amount": 53057.78,
        "currency": "EUR"
      },
      "amount": 53057.78,
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      "type": "share_issue",
      "quote": "la Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire proc\u00E9dera, dans le cadre de la Scission, \u00E0 l\u0027\u00E9mission de douze mille (12.000) actions nouvelles",
      "value": {
        "note": "nouvelles actions \u00E9mises dans le cadre de la scission",
        "count": "12.000"
      },
      "object": null,
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    },
    {
      "type": "purpose",
      "quote": "En vertu de l\u0027article 3 de ses statuts, la Soci\u00E9t\u00E9 Scind\u00E9e a pour objet: \u003Cl\u0027exercice de la profession d\u0027architecte...",
      "value": "l\u0027exercice de la profession d\u0027architecte au sens le plus large...",
      "object": null,
      "subject": "e1"
    },
    {
      "type": "purpose",
      "quote": "En vertu de l\u0027article 3 de ses statuts, la Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire a pour objet: \u003C\u003Ctant en Belgique qu\u0027\u00E0 l\u0027\u00E9tranger...",
      "value": "tant en Belgique qu\u0027\u00E0 l\u0027\u00E9tranger, pour compte propre... la location, la souslocation, l\u0027achat et l\u0027acquisition de tous droits r\u00E9els...",
      "object": null,
      "subject": "e2"
    },
    {
      "type": "exchange_ratio",
      "quote": "Une action de la Soci\u00E9t\u00E9 Scind\u00E9e donne droit \u00E0 une action nouvelle de la Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire",
      "value": "1:1",
      "object": "e2",
      "subject": "e1"
    },
    {
      "type": "filing_representative",
      "quote": "La Soci\u00E9t\u00E9 Scind\u00E9e est ici repr\u00E9sent\u00E9e par son administrateur Madame Lore HALLET.",
      "value": "administrateur",
      "object": "e1",
      "subject": "e7"
    },
    {
      "type": "filing_representative",
      "quote": "La Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire est ici repr\u00E9sent\u00E9e par son administrateur Madame Julie FRERE.",
      "value": "administrateur",
      "object": "e2",
      "subject": "e8"
    },
    {
      "type": "asset_transfer",
      "quote": "Les 300 Actions DDM avec tous les droits attach\u00E9s \u00E0 celles-ci.",
      "value": "300 actions de DDM ARCHITECTES ASSOCIES",
      "object": "e2",
      "subject": "e1"
    },
    {
      "type": "liability_transfer",
      "quote": "Le Cr\u00E9dit DDM. ... La dette de la Soci\u00E9t\u00E9 Scind\u00E9e envers la SRL 2REALISE d\u0027un montant de 128.089,75\u20AC \u00E0 la date des pr\u00E9sentes.",
      "value": "Cr\u00E9dit DDM (337.522,49 EUR) et dette envers \u00B2REALISE (128.089,75 EUR)",
      "object": "e2",
      "subject": "e1"
    },
    {
      "type": "date_of_effect",
      "quote": "La scission prendra effet le lendemain de la date de d\u00E9cision de r\u00E9alisation de la Scission par l\u0027assembl\u00E9e g\u00E9n\u00E9rale des soci\u00E9t\u00E9s conform\u00E9ment \u00E0 ce qui est pr\u00E9vu au point 23.",
      "value": "le lendemain de la date de d\u00E9cision de r\u00E9alisation de la Scission par l\u0027assembl\u00E9e g\u00E9n\u00E9rale",
      "object": "e2",
      "subject": "e1"
    },
    {
      "type": "waiver_of_reports",
      "quote": "Les organes d\u0027administration de la Soci\u00E9t\u00E9 Scind\u00E9e et de la Soci\u00E9t\u00E9 B\u00E9n\u00E9ficiaire proposeront chacun \u00E0 leur assembl\u00E9e g\u00E9n\u00E9rale de renoncer \u00E0 l\u0027unanimit\u00E9 Au rapport de l\u0027organe d\u0027administration vis\u00E9 \u00E0 l\u0027article 12:61 CSA: Au rapport du r\u00E9viseur d\u0027entreprise vis\u00E9 \u00E0 l\u0027article 12 :62 CSA.",
      "value": "renonciation unanime au rapport de l\u0027organe d\u0027administration et au rapport du r\u00E9viseur d\u0027entreprise (art. 12:64 CSA)",
      "object": "e2",
      "subject": "e1"
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    "completeness_doubt": [
      "Post-demerger shareholding distribution of e2 (Point 22)",
      "Date from which new shares entitle to profit participation: 1er janvier 2026 (Point 12)",
      "Tax regime of the demerger: neutralit\u00E9 TVA et continuit\u00E9 fiscale (Point 27)",
      "Conflict of interest procedure followed by administrators (Point 23)"
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