Companies that intend to grow often opt for an NV/SA, given the flexibility of this corporate form and the need to raise capital. The articles of association can allow the board of directors to establish a management committee, appoint a managing director, etc.
In addition, it is important that a clear distinction be made, internally, between the company's various "branches" of activity (or activities which could develop into separate departments, branches or subsidiaries in the future). In the event of a subsequent sale, divestment or funding round, financing can be allocated to the various projects and each "branch of activity" can grow at its own pace.
For tax purposes, depending on future development as well as the exit strategy, it may be advisable to allocate different assets (eg, IP, real property, financing, etc) to different entities in order to optimally benefit from Belgian tax incentives and facilitate, for example, a future takeover.