“Hardly a season goes by in Belgium without one club or another encountering a severe financial crisis and plunging down the divisions as a harsh consequence. Will they never learn? This time it was the turn of little Excelsior Mouscron – a club that had punched above its weight for years – to follow the likes of Aalst, Lommel and La Louviere in suffering the punishment of failing to pay the tax authorities.” (World Soccer)