Welcome to the Field

Digital transformation is not just about implementing new software. Grant Thornton helps organisations improve processes, connect systems and turn technology into reliable data, stronger reporting and better business decisions.

A shareholders’ agreement helps family-owned SMEs to clearly set out in advance arrangements regarding roles, decision-making, dividends, share transfers, succession and exit strategies.

Family governance helps entrepreneurial families to establish clear agreements in good time regarding assets, shareholdings, succession and expectations. A family charter and structured meetings can prevent conflict and strengthen long-term harmony.

European sustainability reporting: less complex, but no less relevant

From 1 January 2026, Belgium is introducing a capital gains tax on certain financial assets; find out who is affected, which assets and transactions are affected by this regime, and what rates and exemptions apply.

Insights into IFRS 15 – Determining the transaction price

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.

The reform of notice periods introduces a maximum of 52 weeks in the event of dismissal by the employer for new contracts starting on or after 1 June 2026. In addition, from 1 August 2026, a standard notice period of one week will apply to employees within the first six months.

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.

In effecting a business combination, the acquirer may also enter into transactions and arrangements with the vendor and/or acquiree. Under IFRS 3, the acquirer should determine whether such a transaction is part of the exchange for the acquiree. If not, the transaction must be accounted for separately.

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.

A comprehensive reform of the voluntary overtime system has been announced, with retroactive effect from 1 April 2026. The federal government has opted for a single, uniform framework designed to offer businesses greater flexibility, while employees can count on a clear and tax-efficient system. Below, we outline the key elements of this reform.

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.