Welcome to the Field

In today's business environment, an organisation's most significant risks rarely originate from market volatility, regulatory change or economic uncertainty alone. More often, they emerge quietly from within, through behaviours, decisions or practices that remain undetected until the consequences become impossible to ignore.

What is the impact of IFRS 16 on valuation? This article explains how lease accounting under IFRS 16 and BE GAAP results in different EBITDA, debt and valuation figures, and why standardisation is essential.

AI adoption has quietly crossed a threshold in most mid-market organisations, whether planned or not. It is no longer experimental. It is embedded in reporting, analysis, communication, and increasingly in decision-making itself.

ERP implementation affects far more than technology. This article explains why finance should be involved from day one to shape process design, reporting, controls, and long-term business value.

Financial institutions are increasingly operating within ecosystems comprising partners, platforms and data sources. This requires an integrated approach to risk management, internal control, third-party risks, operational resilience and ESG to ensure that innovation remains safe and manageable.

Negative working capital need not be a cause for alarm. Find out when it is a sign of operational efficiency, when it indicates liquidity risk, and what impact it has on valuation and transactions.

Find out what ticking fees are, how to calculate them, and why they are important in locked-box transactions for managing value shifts in the event of delays.

Find out what ticking fees are, how to calculate them, and why they are important in locked-box transactions for managing value shifts in the event of delays.

Climate change is no longer a distant concern — it is already shaping business risks, strategy, and resilience. Discover why sustainability is key to future-proof organisations and how to turn insight into action.

What is locked-box leakage in M&A transactions? Discover the typical risks, the impact on the transaction value, and how buyers can protect themselves contractually and financially through clear SPA provisions and buy-side due diligence.

Find out what makes a locked box or closing accounts more suitable in an M&A transaction. This article offers a clear transaction services perspective on pricing mechanisms, risk allocation, due diligence, working capital, debt position and purchase price adjustments, enabling buyers and sellers to make more informed deal decisions.

An analysis of how a MAC clause can affect enterprise value, equity value, and negotiation dynamics in an M&A transaction.

For many Belgian mid-sized companies, NIS2 still feels like something that can wait. The registration deadline has passed for most in-scope entities, incident reporting obligations have applied since 18 October 2024, and Belgium’s framework is now very much operational. Essential entities also face a first major evidence milestone on 18 April 2026. In other words, this is no longer a future compliance project. It is a current management issue.

Sustainability is no longer an option, but a necessity. Yet many SMEs struggle with the question: How do I get started without being overwhelmed by complex reporting requirements?

The EU Deforestation Regulation (EUDR) sets strict requirements for deforestation-free and traceable supply chains. Learn what the regulation entails, who is affected, and how companies can prepare for the proposed delay in enforcement.

Gaining a clear understanding of the value of your business is essential for making strategic decisions. These decisions determine the future development of your assets. It is important to note that value is the result of a calculation and varies depending on the valuation method. The price someone is willing to pay may differ from the value and is usually the result of negotiations.