{"id":1244,"date":"2020-06-30T10:35:50","date_gmt":"2020-06-30T10:35:50","guid":{"rendered":"https:\/\/landing.bdo.be\/non-classifiee\/code-des-societes-et-des-associations-nouvelles-regles-de-gouvernance\/"},"modified":"2025-01-21T09:11:57","modified_gmt":"2025-01-21T08:11:57","slug":"code-des-societes-et-des-associations-nouvelles-regles-de-gouvernance","status":"publish","type":"post","link":"https:\/\/landing.bdo.be\/fr\/white-papers\/code-des-societes-et-des-associations-nouvelles-regles-de-gouvernance\/","title":{"rendered":"Code des soci\u00e9t\u00e9s et des associations : nouvelles r\u00e8gles de gouvernance"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-parallax-none nonhundred-percent-fullwidth non-hundred-percent-height-scrolling lazyload\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-image:linear-gradient(180deg, rgba(0,0,0,0.5) 0%,rgba(0,0,0,0.5) 100%);;--awb-background-size:cover;--awb-flex-wrap:wrap;\" data-bg=\"https:\/\/landing.bdo.be\/wp-content\/uploads\/2020\/06\/header_wp_csa_web_2020.jpg\" data-bg-gradient=\"linear-gradient(180deg, rgba(0,0,0,0.5) 0%,rgba(0,0,0,0.5) 100%)\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:100px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:#ffffff;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h1 class=\"fusion-title-heading title-heading-left\">Code des soci\u00e9t\u00e9s et des associations : nouvelles r\u00e8gles de gouvernance<\/h1><\/div><div class=\"fusion-button-wrapper fusion-alignleft\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:uppercase;\" target=\"_self\" href=\"#download\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">t\u00e9l\u00e9charger le white paper<\/span><\/a><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:100px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div id=\"download\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:50px;--awb-padding-bottom:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_2 1_2 fusion-one-half fusion-column-first\" style=\"--awb-bg-size:cover;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\">Introduction<\/h2><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-clearfix\" style=\"float:left;margin-bottom:20px;width:100%;max-width:30px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#ed1a3b;border-color:#ed1a3b;border-top-width:3px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-1\"><p>Le nouveau Code des soci\u00e9t\u00e9s et des associations (CSA) est entr\u00e9 en vigueur le 1er mai 2019 afin de remplacer l\u2019ancien Code des Soci\u00e9t\u00e9s. Les soci\u00e9t\u00e9s constitu\u00e9es apr\u00e8s cette date sont d\u00e9j\u00e0 soumises \u00e0 la nouvelle l\u00e9gislation depuis son entr\u00e9e en vigueur. Quant aux anciennes soci\u00e9t\u00e9s, elles sont soumises aux dispositions imp\u00e9ratives du CSA depuis le 1er janvier 2020 et devront adapter leurs statuts pour le 31 d\u00e9cembre 2023.<\/p>\n<p>Le CSA modifie notamment les r\u00e8gles en mati\u00e8re de gouvernance des soci\u00e9t\u00e9s. Dans ce white paper, nous vous pr\u00e9sentons les dispositions imp\u00e9ratives ainsi que les nouvelles opportunit\u00e9s offertes par le CSA.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-first\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% + 4% ) * 0.33333333333333 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\">Ce qui change en mati\u00e8re de gouvernance<\/h2><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-clearfix\" style=\"float:left;width:100%;max-width:30px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#ed1a3b;border-color:#ed1a3b;border-top-width:3px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_3 1_3 fusion-one-third\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% + 4% ) * 0.33333333333333 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><ul style=\"--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Interdiction du cumul de fonctions au sein d\u2019un organe d\u2019administration (principe dit des \u00ab doubles casquettes \u00bb)<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Interdiction des repr\u00e9sentations en cascade<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Disparition des comit\u00e9s de direction<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Nouvelles formes d\u2019organes d\u2019administration dans les soci\u00e9t\u00e9s anonymes<\/p>\n<\/div><\/li><\/ul><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% + 4% ) * 0.33333333333333 ) );\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><ul style=\"--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-2 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>R\u00e9vocation \u00ab ad nutum \u00bb<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Conflits d\u2019int\u00e9r\u00eats<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>D\u00e9l\u00e9gation de la gestion journali\u00e8re<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-caret-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Interdiction de contrat de travail pour l\u2019administrateur, le membre du conseil de surveillance et le membre du conseil de direction<\/p>\n<\/div><\/li><\/ul><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:30px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\">Laissez-vous conseiller par notre \u00e9quipe de juristes<\/h2><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-clearfix\" style=\"float:left;width:100%;max-width:30px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#ed1a3b;border-color:#ed1a3b;border-top-width:3px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_2 1_2 fusion-one-half fusion-column-first\" style=\"--awb-bg-size:cover;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element fusion-image-align-left in-legacy-container\" style=\"text-align:left;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\" style=\"margin-right:25px;float:left;\"><img decoding=\"async\" width=\"1660\" height=\"1108\" title=\"shutterstock_656773315_scaled\" src=\"https:\/\/landing.bdo.be\/wp-content\/uploads\/2020\/06\/shutterstock_656773315_scaled.jpg\" data-orig-src=\"https:\/\/landing.bdo.be\/wp-content\/uploads\/2020\/06\/shutterstock_656773315_scaled.jpg\" alt class=\"lazyload img-responsive wp-image-1202\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271660%27%20height%3D%271108%27%20viewBox%3D%270%200%201660%201108%27%3E%3Crect%20width%3D%271660%27%20height%3D%271108%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/landing.bdo.be\/wp-content\/uploads\/2020\/06\/shutterstock_656773315_scaled-200x133.jpg 200w, https:\/\/landing.bdo.be\/wp-content\/uploads\/2020\/06\/shutterstock_656773315_scaled-400x267.jpg 400w, https:\/\/landing.bdo.be\/wp-content\/uploads\/2020\/06\/shutterstock_656773315_scaled-600x400.jpg 600w, https:\/\/landing.bdo.be\/wp-content\/uploads\/2020\/06\/shutterstock_656773315_scaled-800x534.jpg 800w, https:\/\/landing.bdo.be\/wp-content\/uploads\/2020\/06\/shutterstock_656773315_scaled-1200x801.jpg 1200w, https:\/\/landing.bdo.be\/wp-content\/uploads\/2020\/06\/shutterstock_656773315_scaled.jpg 1660w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 800px) 100vw, 600px\" \/><\/span><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_2 1_2 fusion-one-half fusion-column-last\" style=\"--awb-bg-size:cover;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><ul style=\"--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-3 fusion-checklist-default fusion-checklist-divider type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-search fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Identification des nouvelles opportunit\u00e9s offertes par le CSA qui r\u00e9pondent \u00e0 vos besoins<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-file-alt far\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Mise en place d\u2019un nouveau syst\u00e8me de gouvernance en phase avec votre r\u00e9alit\u00e9<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-handshake far\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Accompagnement tout au long du processus d\u2019adaptation (r\u00e9daction, coordination avec les diff\u00e9rents intervenants que sont les experts-comptables, r\u00e9viseurs, notaires, banques, etc.)<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-user-tie fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Apport de conseils afin de d\u00e9terminer le r\u00e9gime de s\u00e9curit\u00e9 sociale auquel un administrateur, un membre du conseil de surveillance ou du conseil de direction doit \u00eatre assujetti, compte tenu de ses activit\u00e9s concr\u00e8tes<\/p>\n<\/div><\/li><\/ul><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:30px;--awb-padding-bottom:15px;--awb-margin-top:50px;--awb-margin-bottom:30px;--awb-background-color:#f7f7f7;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_2_3 2_3 fusion-two-third fusion-column-first\" style=\"--awb-bg-size:cover;width:66.666666666667%;width:calc(66.666666666667% - ( ( 4% ) * 0.66666666666667 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-2\"><p><strong>Les opportunit\u00e9s offertes par le CSA sont l\u2019occasion id\u00e9ale d\u2019adopter des r\u00e8gles de fonctionnement en phase avec vos besoins, les r\u00e9alit\u00e9s de votre soci\u00e9t\u00e9 ou encore sa structure d\u2019actionnariat<\/strong><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% ) * 0.33333333333333 ) );\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><div class=\"fusion-button-wrapper fusion-alignright\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:uppercase;\" target=\"_self\" href=\"#download\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">t\u00e9l\u00e9charger le white paper<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-first\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% + 4% ) * 0.33333333333333 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\">Contact<\/h2><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-clearfix\" style=\"float:left;width:100%;max-width:30px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#ed1a3b;border-color:#ed1a3b;border-top-width:3px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_3 1_3 fusion-one-third\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% + 4% ) * 0.33333333333333 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\">Jean-Philippe Weicker<\/h2><\/div><div class=\"fusion-text fusion-text-3\"><p>Advisor<\/p>\n<\/div><ul style=\"--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-4 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-envelope far\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">jean-philippe.weicker@bdo.be<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-phone-alt fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">+32 81 20 87 87<\/div><\/li><\/ul><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% + 4% ) * 0.33333333333333 ) );\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left\">Charline Leflot<\/h2><\/div><div class=\"fusion-text fusion-text-4\"><p>Advisor<\/p>\n<\/div><ul style=\"--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-5 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-envelope far\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>charline.leflot@bdo.be<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-phone-alt fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">+32 81 20 87 87<\/div><\/li><\/ul><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[312],"tags":[],"class_list":["post-1244","post","type-post","status-publish","format-standard","hentry","category-white-papers"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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