COGEFIS

{
  "facts": [
    {
      "type": "act_object",
      "quote": "Objet de l\u0027acte: Absorption suite \u00E0 scission partielle",
      "value": "Absorption suite \u00E0 scission partielle",
      "object": null,
      "subject": "e1"
    },
    {
      "date": "2026-08-12",
      "type": "publication",
      "quote": "Bijlagen bij het Belgisch Staatsblad - 12/08/2026 - Annexes du Moniteur belge",
      "value": "12/08/2026",
      "object": null,
      "subject": "e1"
    },
    {
      "date": "2026-07-10",
      "type": "notarial_deed",
      "quote": "D\u0027un proc\u00E8s-verbal dress\u00E9 par Edouard-Jean NAVEZ, notaire associ\u00E9 \u00E0 la r\u00E9sidence de Grez-Doiceau le 10 juillet 2026",
      "value": "10 juillet 2026",
      "object": "e8",
      "subject": "e1"
    },
    {
      "date": "2026-07-10",
      "type": "general_meeting",
      "quote": "D\u0027un proc\u00E8s-verbal dress\u00E9 par Edouard-Jean NAVEZ... le 10 juillet 2026... il r\u00E9sulte que l\u0027assembl\u00E9e de la soci\u00E9t\u00E9... a pris les r\u00E9solutions",
      "value": "10 juillet 2026",
      "object": null,
      "subject": "e1"
    },
    {
      "type": "demerger",
      "quote": "l\u0027assembl\u00E9e g\u00E9n\u00E9rale d\u00E9cide la scission partielle par absorption par la pr\u00E9sente soci\u00E9t\u00E9 de la soci\u00E9t\u00E9 \u00E0 responsabilit\u00E9 limit\u00E9e \u003C COGEFIS \u003E... par voie de transfert par cette derni\u00E8re, d\u0027une partie de son patrimoine actif et passif, sur base de la situation arr\u00EAt\u00E9e au 31 d\u00E9cembre 2025.",
      "value": {
        "description": "Scission partielle par absorption",
        "transfer_date": "31 d\u00E9cembre 2025",
        "effective_date": "1er janvier 2026"
      },
      "object": "e1",
      "subject": "e2"
    },
    {
      "date": "2025-12-31",
      "type": "net_asset_statement",
      "quote": "le patrimoine transf\u00E9r\u00E9 de la soci\u00E9t\u00E9 \u00E0 responsabilit\u00E9 limit\u00E9e \u003C COGEFIS \u00BB comprend, sur base de la situation arr\u00EAt\u00E9e au 31 d\u00E9cembre 2025: ... TOTAL: 182.667,11 euros.",
      "value": {
        "date": "31 d\u00E9cembre 2025",
        "amount": 182667.11,
        "details": {
          "actif": 182667.11,
          "passif": 182667.11,
          "capitaux_propres": 10500,
          "resultat_reporte": 124732.26
        },
        "currency": "EUR"
      },
      "amount": 182667.11,
      "object": null,
      "subject": "e2",
      "currency": "EUR"
    },
    {
      "type": "share_issue",
      "quote": "La r\u00E9mun\u00E9ration r\u00E9elle consiste en deux cent dix (210) nouvelles actions de la SRL \u003C DARWYN EXPERTISE COMPTABLE ET FISCALE \u003E sans d\u00E9signation de valeur nominale, \u00E9mises au pair comptable de 648,96 EUR. Celles-ci seront int\u00E9gralement attribu\u00E9es \u00E0 Monsieur Arnaud ZOENEN.",
      "value": {
        "type": "actions nouvelles, sans d\u00E9signation de valeur nominale",
        "count": 210,
        "price": "648,96 EUR",
        "beneficiary": "e3"
      },
      "object": null,
      "subject": "e1"
    },
    {
      "type": "capital_increase",
      "quote": "la valeur retenue pour l\u0027apport en nature, \u00E0 savoir CENT TRENTE-SIX MILLE DEUX CENT QUATRE-VINGT-DEUX EUROS ET VINGT-SIX CENTIMES (136.282,26 EUR)... La r\u00E9mun\u00E9ration r\u00E9elle consiste en deux cent dix (210) nouvelles actions",
      "value": {
        "amount": 136282.26,
        "currency": "EUR",
        "description": "Augmentation des capitaux propres par apport en nature cons\u00E9cutif \u00E0 la scission partielle",
        "shares_issued": 210
      },
      "amount": 136282.26,
      "object": null,
      "subject": "e1",
      "currency": "EUR"
    },
    {
      "type": "share_transfer",
      "quote": "Monsieur Arnaud ZOENEN c\u00E8dera \u00E0 Monsieur Olivier CALLENS et \u00E0 sa soci\u00E9t\u00E9, la SRL \u00AB COFISCAL \u00BB, l\u0027ensemble des 1.050 actions qu\u0027il d\u00E9tient dans la SRL \u00AB COGEFIS \u00BB... r\u00E9parties entre les autres actionnaires de COGEFIS, proportionnellement au nombre d\u0027actions d\u00E9tenues par chacun d\u0027eux",
      "value": {
        "note": "Le texte mentionne initialement une cession \u00E0 Calens et COFISCAL, puis pr\u00E9cise une r\u00E9partition proportionnelle aux autres actionnaires de COGEFIS.",
        "count": null,
        "description": "Cession de l\u0027ensemble des 1.050 actions de COGEFIS d\u00E9tenues par Arnaud ZOENEN \u00E0 Olivier CALLENS et COFISCAL, au prorata de leur participation dans COGEFIS"
      },
      "object": "e4",
      "subject": "e3"
    },
    {
      "type": "share_transfer",
      "quote": "Monsieur Arnaud ZOENEN c\u00E8dera \u00E0 Monsieur Olivier CALLENS et \u00E0 sa soci\u00E9t\u00E9, la SRL \u00AB COFISCAL \u00BB, l\u0027ensemble des 1.050 actions qu\u0027il d\u00E9tient dans la SRL \u00AB COGEFIS \u00BB... r\u00E9parties entre les autres actionnaires de COGEFIS, proportionnellement au nombre d\u0027actions d\u00E9tenues par chacun d\u0027eux",
      "value": {
        "note": "Voir transfert vers e4. Le destinataire final est les autres actionnaires de COGEFIS (dont Calens et COFISCAL).",
        "count": null,
        "description": "Cession de l\u0027ensemble des 1.050 actions de COGEFIS d\u00E9tenues par Arnaud ZOENEN \u00E0 Olivier CALLENS et COFISCAL, au prorata de leur participation dans COGEFIS"
      },
      "object": "e5",
      "subject": "e3"
    },
    {
      "type": "statute_amendment",
      "quote": "l\u0027assembl\u00E9e g\u00E9n\u00E9rale d\u00E9cide de modifier l\u0027article 5 des statuts et de le libeller comme suit : \u003C\u003C En r\u00E9mun\u00E9ration des apports, cinq cent quatre-vingt-deux (582) actions ont \u00E9t\u00E9 \u00E9mises...",
      "value": {
        "article": "5",
        "content": "En r\u00E9mun\u00E9ration des apports, cinq cent quatre-vingt-deux (582) actions ont \u00E9t\u00E9 \u00E9mises. Chaque action donne un droit \u00E9gal dans la r\u00E9partition des b\u00E9n\u00E9fices et des produits de la liquidation."
      },
      "object": null,
      "subject": "e1"
    },
    {
      "type": "capital",
      "quote": "En r\u00E9mun\u00E9ration des apports, cinq cent quatre-vingt-deux (582) actions ont \u00E9t\u00E9 \u00E9mises.",
      "value": {
        "shares": 582,
        "currency": "EUR",
        "description": "Total des actions \u00E9mises apr\u00E8s augmentation"
      },
      "object": null,
      "subject": "e1",
      "_value_raw": {
        "shares": 582,
        "description": "Total des actions \u00E9mises apr\u00E8s augmentation"
      }
    },
    {
      "type": "power_of_attorney",
      "quote": "L\u0027assembl\u00E9e conf\u00E8re tous pouvoirs \u00E0 l\u0027administrateur pour l\u0027ex\u00E9cution des r\u00E9solutions prises sur les objets qui pr\u00E9c\u00E8dent et pour remplir les formalit\u00E9s subs\u00E9quentes \u00E0 la scission partielle.",
      "value": {
        "scope": "ex\u00E9cution des r\u00E9solutions prises sur les objets qui pr\u00E9c\u00E8dent et pour remplir les formalit\u00E9s subs\u00E9quentes \u00E0 la scission partielle",
        "mandatary": "l\u0027administrateur"
      },
      "object": null,
      "subject": "e1"
    },
    {
      "type": "auditor_appointment",
      "quote": "rapports de l\u0027organe d\u0027administration et du r\u00E9viseur d\u0027entreprises, la SRL SINIO... repr\u00E9sent\u00E9e par Monsieur Olivier Ronsmans, r\u00E9viseur d\u0027entreprises... d\u00E9sign\u00E9s par lettre de mission du 10 avril 2026... rapport du r\u00E9viseur d\u0027entreprises, dat\u00E9 du 29 mai 2026",
      "value": {
        "role": "r\u00E9viseur d\u0027entreprises",
        "report_date": "29 mai 2026",
        "mission_date": "10 avril 2026",
        "representative": "e7"
      },
      "object": "e1",
      "subject": "e6"
    },
    {
      "type": "accounting_effect",
      "quote": "D\u0027un point de vue comptable, le transfert du patrimoine est r\u00E9put\u00E9 r\u00E9alis\u00E9 depuis le 1er janvier 2026.",
      "value": "1er janvier 2026",
      "object": null,
      "subject": "e1"
    }
  ],
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    "outcome": "review",
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    {
      "id": "e1",
      "kbo": "0479.215.632",
      "kind": "company",
      "name": "DARWYN EXPERTISE COMPTABLE ET FISCALE",
      "attrs": {
        "seat": "1310 La Hulpe, chauss\u00E9e de Bruxelles, 41\u0432",
        "legal_form": "SRL"
      }
    },
    {
      "id": "e2",
      "kbo": "0827.890.941",
      "kind": "company",
      "name": "COGEFIS",
      "attrs": {
        "seat": "1301 Wavre (Bierges), Rue de Genval 12",
        "legal_form": "SRL"
      }
    },
    {
      "id": "e3",
      "kbo": null,
      "kind": "person",
      "name": "Arnaud ZOENEN",
      "attrs": {}
    },
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      "id": "e4",
      "kbo": null,
      "kind": "person",
      "name": "Olivier CALLENS",
      "attrs": {}
    },
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      "id": "e5",
      "kbo": null,
      "kind": "company",
      "name": "COFISCAL",
      "attrs": {
        "legal_form": "SRL"
      }
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    {
      "id": "e6",
      "kbo": null,
      "kind": "company",
      "name": "SINIO",
      "attrs": {
        "seat": "5100 Naninne, rue de jausse, 49",
        "legal_form": "SRL"
      }
    },
    {
      "id": "e7",
      "kbo": null,
      "kind": "person",
      "name": "Olivier Ronsmans",
      "attrs": {}
    },
    {
      "id": "e8",
      "kbo": null,
      "kind": "person",
      "name": "Edouard-Jean NAVEZ",
      "attrs": {
        "role": "notaire associ\u00E9",
        "residence": "Grez-Doiceau"
      }
    }
  ]
}

{
  "facts": [
    {
      "type": "act_object",
      "quote": "Objet de l\u0027acte: Scission partielle",
      "value": "Scission partielle",
      "object": null,
      "subject": "e1"
    },
    {
      "date": "2026-08-12",
      "type": "publication",
      "quote": "Bijlagen bij het Belgisch Staatsblad - 12/08/2026 - Annexes du Moniteur belge",
      "value": "12/08/2026",
      "object": null,
      "subject": "e1"
    },
    {
      "date": "2026-08-04",
      "type": "filing",
      "quote": "TRIBUNAL DE L\u0027ENTREPRISE DU BEEWALLON 04 AOUT 2026",
      "value": "04/08/2026",
      "object": null,
      "subject": "e1"
    },
    {
      "date": "2026-07-10",
      "type": "notarial_deed",
      "quote": "D\u0027un proc\u00E8s-verbal dress\u00E9 par Edouard-Jean NAVEZ, notaire associ\u00E9 \u00E0 la r\u00E9sidence de Grez-Doiceau le 10 juillet 2026",
      "value": "10/07/2026",
      "object": "e5",
      "subject": "e1"
    },
    {
      "date": "2026-07-10",
      "type": "general_meeting",
      "quote": "D\u0027un proc\u00E8s-verbal dress\u00E9 par Edouard-Jean NAVEZ... le 10 juillet 2026... il r\u00E9sulte que l\u0027assembl\u00E9e de la SRL COGEFIS a pris les r\u00E9solutions",
      "value": "10/07/2026",
      "object": null,
      "subject": "e1"
    },
    {
      "type": "demerger",
      "quote": "L\u0027assembl\u00E9e d\u00E9cide... la scission partielle de la pr\u00E9sente soci\u00E9t\u00E9 par voie de transfert d\u0027une partie de son patrimoine actif et passif \u00E0 la soci\u00E9t\u00E9 b\u00E9n\u00E9ficiaire, la soci\u00E9t\u00E9 \u0027\u00E0 responsabilit\u00E9 limit\u00E9e \u003C DARWYN Expertise Comptable et Fiscale \u00BB",
      "value": {
        "proposed": false
      },
      "object": "e2",
      "subject": "e1"
    },
    {
      "date": "2025-12-31",
      "type": "net_asset_statement",
      "quote": "Le transfert d\u0027une partie du patrimoine comprend, sur base de la situation arr\u00EAt\u00E9e au 31 d\u00E9cembre 2025... TOTAL: 182.667,11 euros",
      "value": {
        "date": "31/12/2025",
        "amount": 182667.11,
        "currency": "EUR",
        "description": "Total actif/passif transf\u00E9r\u00E9"
      },
      "amount": 182667.11,
      "object": null,
      "subject": "e1",
      "currency": "EUR"
    },
    {
      "date": "2025-12-31",
      "type": "accounting_effect",
      "quote": "Les \u00E9l\u00E9ments du patrimoine de la soci\u00E9t\u00E9 scind\u00E9e partiellement sont transf\u00E9r\u00E9s sur base de la situation comptable arr\u00EAt\u00E9e \u00E0 la date du 31 d\u00E9cembre 2025.",
      "value": "31/12/2025",
      "object": null,
      "subject": "e1"
    },
    {
      "type": "share_issue",
      "quote": "il sera attribu\u00E9 \u00E0 Monsieur Arnaud ZOENEN... la totalit\u00E9 des 210 actions nouvelles de la soci\u00E9t\u00E9 b\u00E9n\u00E9ficiaire.",
      "value": {
        "count": 210,
        "recipient": "e3"
      },
      "object": null,
      "subject": "e2"
    },
    {
      "type": "share_transfer",
      "quote": "En \u00E9change, Monsieur Arnaud ZOENEN remettra aux autres actionnaires de la soci\u00E9t\u00E9 scind\u00E9e partiellement la totalit\u00E9 des 1.050 actions qu\u0027il d\u00E9tient dans la soci\u00E9t\u00E9 scind\u00E9e partiellement, au prorata de leur participation.",
      "value": {
        "count": 1050,
        "description": "Transfert aux autres actionnaires de COGEFIS au prorata"
      },
      "object": null,
      "subject": "e3"
    },
    {
      "type": "power_of_attorney",
      "quote": "L\u0027assembl\u00E9e conf\u00E8re \u00E0 Monsieur Olivier CALLENS... les pouvoirs les plus \u00E9tendus aux fins de veiller au d\u00E9roulement des op\u00E9rations de scission partielle...",
      "value": "Pouvoirs les plus \u00E9tendus aux fins de veiller au d\u00E9roulement des op\u00E9rations de scission partielle et \u00E0 l\u0027application des effets l\u00E9gaux de cette scission partielle.",
      "object": "e1",
      "subject": "e4"
    }
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  "entities": [
    {
      "id": "e1",
      "kbo": "0827.890.941",
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      "name": "COGEFIS",
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        "seat": "1301 Wavre, rue de Genval 12",
        "legal_form": "SRL"
      }
    },
    {
      "id": "e2",
      "kbo": "0479.215.632",
      "kind": "company",
      "name": "DARWYN Expertise Comptable et Fiscale",
      "attrs": {
        "seat": "1310 La Hulpe, chauss\u00E9e de Bruxelles 41B",
        "legal_form": "SRL"
      }
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      "id": "e3",
      "kbo": null,
      "kind": "person",
      "name": "Arnaud ZOENEN",
      "attrs": {}
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      "kbo": null,
      "kind": "person",
      "name": "Olivier CALLENS",
      "attrs": {}
    },
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      "id": "e5",
      "kbo": null,
      "kind": "person",
      "name": "Edouard-Jean NAVEZ",
      "attrs": {}
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}

{
  "facts": [
    {
      "type": "filing",
      "quote": "TRIBUNAL DE L\u0027ENTREPRISE 04 JUIN 2026 DU BRABANT WALLON Greffe",
      "value": "2026-06-04",
      "object": null,
      "subject": "e1"
    },
    {
      "type": "general_meeting",
      "quote": "Extrait du Proc\u00E8s-verbal du 07/05/2026",
      "value": "2026-05-07",
      "object": null,
      "subject": "e1"
    },
    {
      "type": "share_transfer",
      "quote": "Monsieur GAUDIO Ettore d\u00E9clare c\u00E9der: \u202252 parts \u00E0 Monsieur BRUNO Mario:",
      "value": {
        "shares": 52
      },
      "object": "e4",
      "subject": "e2"
    },
    {
      "type": "share_transfer",
      "quote": "\u202252 parts \u00E0 Monsieur GULINO Salvatore.",
      "value": {
        "shares": 52
      },
      "object": "e5",
      "subject": "e2"
    },
    {
      "type": "share_distribution",
      "quote": "5.Nouvelle r\u00E9partition des parts Suite \u00E0 la cession : a. GAUDIO Ettore: 52 parts ... b. PETRUNGARO Simona: 10 parts ... c. BRUNO Mario: 62 parts ... d. GULINO Salvatore: 62 parts ... Total: 186 parts",
      "value": {
        "distribution": [
          {
            "holder": "GAUDIO Ettore",
            "shares": 52
          },
          {
            "holder": "PETRUNGARO Simona",
            "shares": 10
          },
          {
            "holder": "BRUNO Mario",
            "shares": 62
          },
          {
            "holder": "GULINO Salvatore",
            "shares": 62
          }
        ],
        "total_shares": 186
      },
      "object": null,
      "subject": "e1"
    },
    {
      "type": "officer_appointment",
      "quote": "Les associ\u00E9s confirment que: e. Monsieur BRUNO Mario est nomm\u00E9 Administrateur;",
      "value": {
        "role": "Administrateur"
      },
      "object": "e1",
      "subject": "e4"
    },
    {
      "type": "officer_appointment",
      "quote": "f. Monsieur GULINO Salvatore est nomm\u00E9 Administrateur.",
      "value": {
        "role": "Administrateur"
      },
      "object": "e1",
      "subject": "e5"
    },
    {
      "type": "mandate_term",
      "quote": "Les Administrateurs sont nomm\u00E9s pour une dur\u00E9e ind\u00E9termin\u00E9e.",
      "value": "ind\u00E9termin\u00E9e",
      "object": "e1",
      "subject": "e4"
    },
    {
      "type": "mandate_term",
      "quote": "Les Administrateurs sont nomm\u00E9s pour une dur\u00E9e ind\u00E9termin\u00E9e.",
      "value": "ind\u00E9termin\u00E9e",
      "object": "e1",
      "subject": "e5"
    },
    {
      "type": "power_of_attorney",
      "quote": "L\u0027Assembl\u00E9e conf\u00E8re tous pouvoirs \u00E0 la SRL COGEFIS, repr\u00E9sent\u00E9e par Madame Elodie Vangricken, dont les bureaux sont \u00E9tablis \u00E0 1301 Bierges, rue de Genval, 12 (TVA 0827.890.941), afin de signer tous les documents et d\u0027effectuer toutes les formalit\u00E9s n\u00E9cessaires en vue de proc\u00E9der \u00E0 la publication des d\u00E9cisions prises ci-dessus aux annexes du moniteur belge",
      "value": {
        "purpose": "signer tous les documents et d\u0027effectuer toutes les formalit\u00E9s n\u00E9cessaires en vue de proc\u00E9der \u00E0 la publication des d\u00E9cisions prises ci-dessus aux annexes du moniteur belge",
        "representative": "Elodie Vangricken"
      },
      "object": "e6",
      "subject": "e1"
    },
    {
      "type": "publication",
      "quote": "Belgisch Staatsblad - 15/06/2026",
      "value": "2026-06-15",
      "object": null,
      "subject": null
    },
    {
      "type": "act_object",
      "quote": "Objet de l\u0027acte: D\u00E9mission et Nominations",
      "value": "D\u00E9mission et Nominations",
      "object": null,
      "subject": null
    }
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    {
      "id": "e1",
      "kbo": "0525.897.376",
      "kind": "company",
      "name": "GAUDIO",
      "attrs": {
        "seat": "Rue du Poilu n\u00B01 - 1301 Bierges",
        "legal_form": "SOCIETE A RESPONSABILITE LIMITEE"
      }
    },
    {
      "id": "e2",
      "kbo": null,
      "kind": "person",
      "name": "GAUDIO Ettore",
      "attrs": {}
    },
    {
      "id": "e3",
      "kbo": null,
      "kind": "person",
      "name": "PETRUNGARO Simona",
      "attrs": {}
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        "address": null,
        "birth_date": null
      },
      "effective_date": "2017-12-31",
      "evidence_quote": "D\u00E9cide de la d\u00E9mission de Monsieur Daniel CALLENS, \u00E0 la date du 31 d\u00E9cembre 2017 de son poste de g\u00E9rant. Il lui est donn\u00E9 enti\u00E8re d\u00E9charge pour son mandat \u00E9coul\u00E9.",
      "discharge_granted": true
    },
    {
      "kind": "director_in",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Arnaud ZOENEN",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2018-01-01",
      "evidence_quote": "Accepte la nomination, au poste de g\u00E9rant, de Monsieur Arnaud ZOENEN et ce \u00E0 dater du 1er janvier 2018."
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0827.890.941",
    "name_full": "COGEFIS",
    "legal_form": "SC"
  }
}

{
  "events": [
    {
      "kind": "director_out",
      "role": "gedelegeerd_bestuurder",
      "person": {
        "rrn": null,
        "name": "Rapha\u00EBl GILLAIN",
        "address": null,
        "birth_date": null
      },
      "effective_date": "2014-02-16",
      "evidence_quote": "Suite au d\u00E9c\u00E8s inoppin\u00E9 de Monsieur Rapha\u00EBl GILLAIN, intervenu le 16 f\u00E9vrier 2014, le mandat de g\u00E9rant de celui-ci a donc \u00E9galement pris fin \u00E0 m\u00EAme date."
    }
  ],
  "schema": "v3.2",
  "act_meta": {
    "model_id": 36,
    "extractor": "constrained-core-35b"
  },
  "subject_company": {
    "kbo": "0827.890.941",
    "name_full": "COGEFIS",
    "legal_form": "SC"
  }
}