Welcome to the Field

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.

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.

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.

Take a moment today to think about your mental capacity – for peace of mind tomorrow

Due Diligence Requirement Only Applies to Certain High-Risk Sectors From 1 January 2026 This legislation applies to any domestic or foreign company that is directly or indirectly involved in the activities listed below that are carried out in the Flemish Region. In other words, it makes no difference whether you use the services of a Belgian or a foreign contractor or subcontractor: the legislation applies as soon as activities are carried out in the Flemish Region.

Youri De Vos, General Manager at Mordant Group, is structurally supported with the accountancy advice from one-stop shop Grant Thornton.

The De Wever government is raising tax rates on profit distributions for small companies, placing an extra tax burden on SMEs. According to Frederik De Graeve, these measures aren’t a fair reform, but a quick fix for budget problems that are affecting the entire economy. The tax rate increases are being sold as a fight against abuse, but in reality they hit every small business. This policy leads to lower investment, higher prices and a general tax increase that affects entrepreneurs, employees and consumers. Frederik calls for a targeted and consistent approach to abuse, rather than general tax increases.

"Flanders is introducing stricter rules on chain liability in the event of illegal employment from 2026. Contractors and principals are to become criminally liable if they do not sufficiently check whether their subcontractors employ foreign workers legally. The new legislation imposes an extensive due diligence requirement, with mandatory documentation and an obligation to report to the social inspectorate. Non-compliance can lead to heavy fines or imprisonment."

Share-based payments have become increasingly popular over the years, with many entities using equity instruments or cash and other assets based on the value of equity instruments as a form of payment to directors, senior management, employees and other suppliers of goods and services.

Share-based payments have become increasingly popular over the years, with many entities using equity instruments or cash and other assets based on the value of equity instruments as a form of payment to directors, senior management, employees and other suppliers of goods and services.