We are pleased to announce the release of our 'IFRS Example Interim Condensed Consolidated Financial Statements 2025'. This publication is designed to support our clients in achieving high-quality and consistent application of IFRS standards. The Interim Financial Statements cover a six-month period starting from January 1, 2025, and have been meticulously updated to incorporate the latest changes in IAS 34 and other relevant IFRS effective for the year ending December 31, 2025. This resource serves as both an educational tool and a practical guide, illustrating typical transactions across various non-specialist sectors. While it provides a comprehensive example, we acknowledge that specific circumstances may require different approaches. We hope this publication will be a valuable asset for your financial reporting needs.
Welcome to the Field
Budding developments on hot topics such as sustainability. Clear advice for the growth of your business. Inspiring stories from fellow entrepreneurs. We don’t sit just behind a desk, we have our boots on the ground to harvest the knowledge and information that you need to run your business right from where the work is done. The Field nourishes the growth of your enterprise.
Filter insights by:
Showing 16 of 36 content results
The European Parliament has voted to approve the "Stop the Clock" directive, part of the Omnibus I proposal, which delays the Corporate Sustainability Reporting Directive (CSRD) for certain entities until 2028. This directive aims to simplify existing legislation and boost EU competitiveness. The article provides an overview of the revised CSRD timeline and offers recommendations for companies to maintain focus on sustainability.
Learn about the benefits of mandatory e-invoicing in Belgium, set to enhance efficiency, reduce VAT fraud, and support digital transformation
Explore the evolving landscape of car expenses tax deductibility, including new rules for non-zero emission and hybrid cars, and what you need to know for corporate and personal tax purposes.
On 26 February 2025, the European Commission (EC) released a new package of proposals (the Omnibus) to amend some key pillars of the European Green Deal. These are the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), and the Taxonomy Regulations. Additionally, the Omnibus proposes amendments to other aspects of European Union (EU) regulation. These proposals will now be submitted to the European Parliament for adoption in approximately four weeks’ time.
What new measures does your company have to take into account in 2025? Social dumping not only puts pressure on employees but also disrupts fair competition among businesses. In this article, you can read about the latest measures that compel businesses to respect social standards and thereby create a level playing field in the struggle against exploitation and unfair competition. Is your company’s business model compliant with the new rules of the game?
From 1 January 2025 Flanders is to tighten up the regulations governing sequential liability in the event of illegal employment. Read about the new duties of care for contractors, the extension of scope to include the self-employed, and the possible severe sanctions in the event of infringements
Rising inflation has unexpectedly affected many Belgian companies, causing some to lose their ‘small company’ status under the Companies and Associations Code (CAC). In response, the European Commission updated the criteria in 2023, with new thresholds for turnover and balance sheet totals effective from 2024. These changes aim to alleviate the administrative burden on companies and ensure compliance with financial regulations.
Discover the new rules on financial subcontracting in the construction, meat and house removal sectors from 2025. Find out how this legislation tackles social dumping and what sanctions apply.
‘From 2025, there will be significant changes to Belgian VAT regulations. Read more about the new filing deadlines, penalties for late filing and payment, automatic direct debit of VAT payments, and monthly refund of VAT credits'
‘Find out about the legal risks and requirements for dividend distributions at private and public limited companies. Learn how directors can be held liable, even if the legal distribution tests have been carried out. Read more about recent case law and tips on compliance.’
Prepare for Belgium's mandatory B2B e-invoicing by January 2026. Learn about the Peppol network, scope of the mandate, and available fiscal incentives to support a smooth transition.
The new 2024 legislation on private investigations brings significant changes, including mandatory licenses, stricter data protection, and integrity standards. Find out how the new law affects private investigators, HR departments, and compliance teams.
Discover the new sanctions for non-compliance with the procedures for floating work schedules after the reform of the Social Criminal Code, in force since 1 July 2024
Sustainability is a continuous journey, not a final destination. Discover how companies transition through the three phases of ESG transformation, from reaction to regeneration, and the role of stakeholders in creating long-term positive impacts on the environment and society
Sanctions if articles of association are not adapted to the new Companies and Associations Code (“WVV”) in time.
