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BELGIUM · LISTED-PARENT / PE PORTFOLIO

CFE Euronext Brussels CFEB + DEME demerged Jun 2022 + AvH ACKB + GBL GBLB + Elia ELI + Sofina SOF, FSMA + Code des sociétés et des associations 2019.

Belgian listed-parent / PE-portfolio workforce against CFE (Compagnie d'Entreprises CFE SA — Euronext Brussels CFEB; parent of CFE Contracting: MBG + Van Laere + BPC + Vanhout), DEME Group NV (Euronext Brussels DEME; spun-out from CFE 30 June 2022; dredging + offshore-wind + civil marine), Ackermans van Haaren NV (Euronext Brussels ACKB; diversified holding; historic majority in CFE pre-2022 demerger), Groupe Bruxelles Lambert GBL (Euronext Brussels GBLB; holding company), Elia Group SA (Euronext Brussels ELI; Belgian transmission system operator; Princess Elisabeth Island world-first artificial energy island), and Sofina SA (Euronext Brussels SOF; investment holding) — FSMA (Autorité des services et marchés financiers) listed-issuer disclosure + Code des sociétés et des associations CSA 2019 corporate governance + Loi du 2 août 2002 on financial markets supervision.

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DEME IPO Jun 2022 Demerged from CFE
CFEB + DEME + ACKB 3 Euronext Brussels primes
FSMA + CSA 2019 Listed-issuer regime
GBL + Sofina + Elia Holding + transmission

Regulator exposure profile

  • FSMA + Code des sociétés CSA 201928%
  • EU MAR + Prospectus Regulation24%
  • CSRD ESRS S2 + CSDDD phased26%
  • Limosa-L + §30bis at subsidiary22%

Named projects in this jurisdiction

  • DEME Group NV demerger from CFE (listed Euronext Brussels DEME 30 June 2022; FSMA listing prospectus and filings are Tier-1 sources; dredging/offshore-wind/civil-marine standalone listing) DEME Group NV 2022
  • CFE (Compagnie d'Entreprises CFE SA) (Euronext Brussels CFEB; parent of CFE Contracting: MBG + Van Laere + BPC + Bâtiments et Ponts Construction + Vanhout) CFE (Euronext Brussels CFEB)
  • Ackermans van Haaren NV (Euronext Brussels ACKB; diversified holding; historic majority in CFE pre-2022 demerger; retains stake in DEME) + Groupe Bruxelles Lambert GBL (Euronext Brussels GBLB; holding company) + Sofina SA (Euronext Brussels SOF) AvH + GBL + Sofina
  • Elia Group SA (Euronext Brussels ELI; Belgian transmission system operator; delivers Modular Offshore Grid MOG-1 operational since 2019 + Princess Elisabeth Island world-first artificial energy island for PEZ 3.5 GW second offshore zone — Elia capex disclosed in annual reports) Elia Group SA (ELI)

Belgian listed-parent / PE-portfolio: CFE (CFEB; CFE Contracting MBG+Van Laere+BPC+Vanhout), DEME (demerged Jun 2022), AvH (ACKB), GBL (GBLB), Elia (ELI), Sofina (SOF). FSMA + CSA 2019 + EU MAR + CSRD ESRS S2 govern. Limosa-L + §30bis apply at operating-subsidiary level.

01. Pre-pricing — CAO PC 124/PC 111 at subsidiary level

Listed-parent prime workforce flows through operating subsidiaries. Belgium-domestic CAO PC 124 (civil) + PC 111 (metalwork/EPC) per scope at subsidiary level.

02. Limosa-L + A1 + FSMA disclosure

Limosa-L declaration + A1 per posted worker (at subsidiary). FSMA listed-issuer disclosure per inside-information event including any material PWD enforcement event at subsidiary.

03. FSMA + RSZ-ONSS + CSRD onboarding

FSMA listed-issuer compliance. RSZ-ONSS + §30bis at operating subsidiary. CSRD ESRS S2 workforce-in-value-chain disclosure phased application — affects all listed parents in scope.

04. FSMA + RSZ-ONSS-defensible evidence pack

Minimum pack: listed-parent ESRS S2 disclosure roll-up, operating-subsidiary Limosa-L + A1 + §30bis evidence per posted worker, CSDDD phased compliance from 2027.

05. India and Gulf sourcing corridors — the Belgium listed-parent pathway

Indian and Gulf pools route through operating subsidiaries with Limosa-L + §30bis + CAO + ESRS S2 audit-grade chain-of-custody per Euronext Brussels listed parent (CFE / DEME / AvH / GBL / Elia / Sofina).

Same application, other jurisdictions

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