PERFECT RESTO (0807.962.092): financials and annual accounts

PERFECT RESTO

Ghent ·KBO/BCE: BE 0807.962.092

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010
Balance sheet: assets
Total assets`20/58`	294,465	260,590	267,860	349,769	318,857	409,782	464,019	392,159	403,633	463,420	333,814	346,671	281,417	329,154	337,645	180,677
Fixed assets`21/28`	23,466	16,933	40,295	76,661	102,149	99,891	112,163	72,497	119,589	158,512	97,210	128,167	107,847	131,882	105,973	36,406
Intangible fixed assets`21`	-	-	-	-	-	0	216	432	648	864	-	-	5,068	15,068	25,068	35,068
Tangible fixed assets`22/27`	23,083	16,550	39,911	76,277	101,766	99,508	111,564	71,682	118,558	157,648	97,210	126,817	101,428	115,463	78,637	420
Land and buildings`22`	1,431	13,215	25,996	50,048	68,317	91,281	105,083	70,933	105,711	133,074	60,438	76,153	95,266	109,403	76,882	-
Plant, machinery and equipment`23`	21,647	2,614	4,469	6,611	3,658	3,883	570	512	806	566	1,081	2,815	4,578	4,818	1,755	420
Furniture and vehicles`24`	5	722	9,446	19,619	29,791	4,344	5,911	237	10,320	20,565	30,528	40,966	1,584	1,243	-	-
Financial fixed assets`28`	383	383	383	383	383	383	383	383	383	-	-	1,350	1,350	1,350	2,267	917
Current assets`29/58`	270,999	243,656	227,565	273,109	216,709	309,891	351,856	319,662	284,044	304,908	236,604	218,504	173,571	197,272	231,672	144,272
Amounts receivable after more than one year`29`	0	4,897	11,272	17,477	-	-	-	-	3,492	24,152	63,976	-	-	-	-	-
Other amounts receivable`291`	0	4,897	11,272	17,477	-	-	-	-	3,492	24,152	63,976	-	-	-	-	-
Stocks and contracts in progress`3`	16,428	11,998	13,754	11,015	10,168	8,746	12,030	12,566	11,629	12,868	10,548	10,703	9,663	12,250	8,662	9,770
Stocks`30/36`	16,428	11,998	13,754	11,015	10,168	8,746	12,030	12,566	11,629	12,868	10,548	10,703	9,663	12,250	8,662	9,770
Amounts receivable within one year`40/41`	7,777	7,634	7,036	23,657	22,837	16,391	21,050	52,076	76,835	55,871	28,178	20,621	11,958	12,739	24,571	13,921
Trade receivables`40`	993	1,258	768	338	9,916	2,353	53	14,141	4,513	10,027	8,252	9,485	4,752	6,051	12,005	3,613
Other amounts receivable`41`	6,784	6,376	6,268	23,319	12,922	14,038	20,997	37,935	72,321	45,845	19,927	11,136	7,206	6,688	12,567	10,308
Current investments`50/53`	-	-	-	-	61,139	101,139	101,139	97,635	-	-	-	-	-	-	-	-
Cash at bank and in hand`54/58`	234,616	207,783	189,291	215,318	119,388	180,111	210,986	153,105	186,769	208,081	131,285	183,603	148,378	171,395	197,583	120,487
Deferred charges and accrued income`490/1`	12,178	11,344	6,212	5,641	3,176	3,503	6,651	4,280	5,320	3,935	2,617	3,577	3,571	888	856	94
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	294,465	260,590	267,860	349,769	318,857	409,782	464,019	392,159	403,633	463,420	333,814	346,671	281,417	329,154	337,645	180,677
Equity`10/15`	148,172	137,711	136,774	216,771	216,329	238,959	227,220	202,102	214,224	212,095	172,517	130,593	70,122	14,932	51,654	49,436
Contributions`10/11`	12,400	12,400	12,400	12,400	12,400	0	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400
Issued capital`100`	-	-	-	-	-	0	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600
Uncalled capital`101`	-	-	-	-	-	0	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200
Contributions outside capital`11`	-	-	-	-	-	12,400	-	-	-	-	-	-	-	-	-	-
Share premium`1100/10`	-	-	-	-	-	12,400	-	-	-	-	-	-	-	-	-	-
Reserves`13`	151,739	151,739	151,739	204,371	203,929	226,559	214,820	201,824	201,824	199,695	160,117	118,193	57,722	2,532	39,254	1,860
Non-distributable reserves`130/1`	-	-	-	0	1,860	1,860	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	0	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860
Reserves not available under the articles`1311`	-	-	-	0	1,860	-	-	-	-	-	-	-	-	-	-	-
Other`1319`	-	-	-	-	-	1,860	-	-	-	-	-	-	-	-	-	-
Distributable reserves`133`	151,739	151,739	151,739	204,371	202,069	224,699	212,960	199,964	199,964	197,835	158,257	116,333	55,862	672	37,394	-
Profit (loss) carried forward`14`	-15,967	-26,429	-27,366	0	-	-	-	-12,122	-	-	-	-	-	-	-	35,176
Amounts payable`17/49`	146,293	122,879	131,086	132,998	102,528	170,823	236,799	190,058	189,410	251,325	161,297	216,078	211,295	314,222	285,991	131,241
Amounts payable after more than one year`17`	-	0	267	8,934	28,404	37,983	61,680	27,937	51,342	83,436	37,913	64,272	46,991	67,031	89,671	28,348
Financial debts`170/4`	-	0	267	8,934	28,404	37,983	61,680	27,937	51,342	83,436	37,913	64,272	46,991	67,031	89,671	28,348
Amounts payable within one year`42/48`	146,215	122,392	130,820	124,064	74,124	132,839	175,119	162,121	138,033	167,618	122,323	147,767	164,298	245,333	189,582	102,705
Current portion of amounts payable after more than one year`42`	0	267	8,668	19,469	19,208	23,697	35,889	10,558	32,094	49,166	26,359	25,107	20,040	33,507	33,425	9,616
Financial debts`43`	0	339	16	11,291	0	204	-	12,989	-	-	-	-	-	-	-	-
Credit institutions`430/8`	0	339	16	11,291	0	204	-	141	-	-	-	-	-	-	-	-
Other loans`439`	-	-	-	-	-	-	-	12,848	-	-	-	-	-	-	-	-
Trade debts`44`	99,754	70,960	73,963	65,083	44,417	95,763	95,303	92,099	82,571	82,972	63,705	64,258	69,947	64,740	73,465	68,694
Suppliers`440/4`	99,754	70,960	73,963	65,083	44,417	95,763	95,303	92,099	82,571	82,972	63,705	64,258	69,947	64,740	73,465	68,694
Taxes, remuneration and social security`45`	33,108	35,635	30,495	17,333	4,837	7,055	38,231	44,441	23,368	35,479	32,259	38,640	37,456	42,864	37,516	24,374
Taxes`450/3`	6,964	9,126	2,379	5,320	1,752	874	1,731	8,670	1,452	1,539	1,541	4,573	3,663	15,234	10,815	2,143
Remuneration and social security`454/9`	26,144	26,509	28,116	12,013	3,085	6,181	36,500	35,771	21,916	33,940	30,719	34,067	33,792	27,631	26,701	22,230
Other amounts payable`47/48`	13,352	15,192	17,678	10,888	5,662	6,120	5,696	2,035	-	-	-	19,763	36,855	104,221	45,176	22
Accrued charges and deferred income`492/3`	78	487	-	-	-	-	-	-	35	271	1,061	4,039	7	1,858	6,738	187
Income statement
Non-recurring operating income`76A`	-	-	-	-	-	-	-	8,291	-	-	-	-	-	-	-	-
Gross operating margin`9900`	384,884	414,888	371,724	338,176	181,629	316,014	419,505	383,448	378,718	463,262	437,695	473,367	485,547	479,655	415,598	528,360
Remuneration, social security and pensions`62`	351,747	379,774	352,585	306,159	121,110	265,004	351,379	344,354	321,908	332,752	331,712	330,392	351,081	324,153	306,817	439,792
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	13,467	23,361	36,366	35,701	34,065	25,457	24,619	37,712	40,182	41,037	31,399	38,981	36,648	39,496	23,845	16,084
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)`631/4`	400	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other operating charges`640/8`	3,330	3,246	3,373	3,108	2,458	2,801	2,680	4,313	3,071	2,446	1,724	4,268	2,840	3,783	717	4,844
Non-recurring operating charges`66A`	-	-	-	-	-	-	-	-	-	-	-	-	87	23	-	-
Operating profit (loss)`9901`	15,939	8,506	-20,601	-6,791	23,997	22,752	40,828	-2,932	13,557	87,027	72,860	99,725	94,979	112,223	84,218	67,640
Financial income`75/76B`	534	525	1,225	16,034	60	186	19	752	923	1,416	3,124	3,127	1,077	1,280	1,109	627
Recurring financial income`75`	534	525	1,225	371	60	186	19	752	923	1,416	3,124	3,127	1,077	1,280	1,109	627
Non-recurring financial income`76B`	-	-	0	15,663	-	-	-	-	-	-	-	-	-	-	-	-
Financial charges`65/66B`	5,652	7,844	7,574	6,814	4,260	6,831	10,126	9,376	8,672	9,295	7,375	10,600	10,299	11,016	9,906	11,419
Recurring financial charges`65`	5,652	7,844	7,574	6,814	4,260	6,831	10,126	9,376	8,672	9,295	7,375	10,600	10,299	11,016	9,906	11,419
Profit (loss) for the period before taxes`9903`	10,821	1,187	-26,950	2,429	19,796	16,107	30,721	-11,555	5,808	79,148	68,610	92,252	85,669	102,465	75,420	56,849
Income taxes`67/77`	359	251	416	387	2,101	2,744	4,003	567	3,679	39,570	26,686	30,169	28,867	37,186	28,027	19,813
Profit (loss) for the period`9904`	10,462	937	-27,366	2,042	17,695	13,363	26,718	-12,122	2,129	39,578	41,924	62,083	56,802	65,278	47,394	37,036
Profit (loss) for the period to be appropriated`9905`	10,462	937	-27,366	2,042	17,695	13,363	26,718	-12,122	2,129	39,578	41,924	62,083	56,802	65,278	47,394	37,036
Appropriation of the result
Profit (loss) to be appropriated`9906`	-15,967	-26,429	-27,366	2,042	17,695	13,363	14,596	-12,122	2,129	39,578	41,924	62,083	56,802	65,278	82,570	37,036
Profit (loss) brought forward from the previous period`14P`	-26,429	-27,366	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer from equity`791/2`	-	0	52,632	0	40,324	0	1,600	-	-	-	-	-	672	37,394	-	-
Transfer to equity`691/2`	-	-	0	442	17,695	11,739	14,596	-	2,129	39,578	41,924	60,471	55,862	672	37,394	1,860
To the legal reserve`6920`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	1,860
To other reserves`6921`	-	-	0	442	17,695	11,739	14,596	-	2,129	39,578	41,924	60,471	55,862	672	37,394	-
Profit to be distributed`694/7`	-	0	52,632	1,600	40,324	1,624	1,600	-	-	-	-	1,612	1,612	102,000	45,176	-
Return on contributions (dividend)`694`	-	0	52,632	1,600	40,324	1,624	1,600	-	-	-	-	1,612	1,612	102,000	45,176	-
Social balance sheet
Average staff (FTE)`9087`	8.6	9	8.9	9	8	9.3	10	10.3	9.7	8.7	9	8.8	9.2	8.8	9	8.9
Hours worked`1013`	14,289	14,931	14,671	13,366	5,832	12,475	16,482	16,810	15,626	16,131	16,038	15,980	16,542	15,773	15,233	22,709
Document	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF

Financial year	Type	Filed	Reference	Document
30-06-2025	abbreviated format	16-12-2025	2025-00582486	PDF
30-06-2024	abbreviated format	24-01-2025	2025-00009646	PDF
30-06-2023	abbreviated format	21-12-2023	2023-00533178	PDF
30-06-2022	abbreviated format	30-01-2023	2023-00008450	PDF
30-06-2021	abbreviated format	21-01-2022	2022-01400085	PDF
30-06-2020	abbreviated format	29-01-2021	2021-03100189	PDF
30-06-2019	abbreviated format	23-01-2020	2020-01900556	PDF
30-06-2018	abbreviated format	25-01-2019	2019-02300013	PDF
30-06-2017	abbreviated format	08-01-2018	2018-00600031	PDF
30-06-2016	abbreviated format	31-01-2017	2017-03000538	PDF
30-06-2015	abbreviated format	15-01-2016	2016-01600366	PDF
30-06-2014	abbreviated format	30-01-2015	2015-03100303	PDF
30-06-2013	abbreviated format	12-02-2014	2014-03200567	PDF
30-06-2012	abbreviated format	28-02-2013	2013-05100334	PDF
30-06-2011	abbreviated format	27-02-2012	2012-04700224	PDF
30-06-2010	abbreviated format	28-02-2011	2011-04600191	PDF

Year	Entries	Awarded	Paid
2025	2	€12,862	€12,862
2024	2	€10,911	€10,911
2023	1	€16,387	€16,387
2022	1	€12,354	€12,354

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010
EBITDA	29,406	31,868	15,766	28,909	58,062	48,209	65,446	34,781	53,739	128,065	104,259	138,707	131,627	151,720	108,063	83,724
Cash flow	23,929	24,298	9,000	37,742	51,760	38,820	51,337	25,590	42,311	80,615	73,323	101,064	93,450	104,775	71,239	53,120
Investment in fixed assets (approximation)	20,000	0	0	19,602	36,323	13,185	64,284	330	1,259	102,339	1,792	59,301	12,700	66,322	93,412	51,639
Change in cash	26,833	18,493	-26,028	95,931	-60,724	-30,875	57,881	-33,664	-21,313	76,797	-52,318	35,225	-23,018	-26,188	77,097	-
Working capital	124,784	121,264	96,746	149,045	142,584	177,051	176,737	157,541	146,011	137,290	114,281	70,737	9,273	-48,061	42,090	41,566
Solvency	50.3%	52.8%	51.1%	62.0%	67.8%	58.3%	49.0%	51.5%	53.1%	45.8%	51.7%	37.7%	24.9%	4.5%	15.3%	27.4%
Current ratio	1.85	1.99	1.74	2.20	2.92	2.33	2.01	1.97	2.06	1.82	1.93	1.48	1.06	0.80	1.22	1.40
Quick ratio	1.74	1.89	1.63	2.11	2.79	2.27	1.94	1.89	1.97	1.74	1.85	1.41	1.00	0.75	1.18	1.31
Debt to equity	0.99	0.89	0.96	0.61	0.47	0.71	1.04	0.94	0.88	1.18	0.93	1.65	3.01	21.04	5.54	2.65
ROE	7.1%	0.7%	-20.0%	0.9%	8.2%	5.6%	11.8%	-6.0%	1.0%	18.7%	24.3%	47.5%	81.0%	437.2%	91.8%	74.9%
ROA	3.6%	0.4%	-10.2%	0.6%	5.5%	3.3%	5.8%	-3.1%	0.5%	8.5%	12.6%	17.9%	20.2%	19.8%	14.0%	20.5%
Interest coverage	5.20	4.06	2.08	4.24	-	-	-	-	-	-	-	-	-	-	-	-

Item	30-06-2025	30-06-2024	30-06-2023	30-06-2022
Employees at the balance-sheet date	10	7	9	17
full-time	8	3	4	4
part-time	2	4	5	13
in full-time equivalents	9.3	5.5	7.6	11.9
Average over the year, in full-time equivalents	8.6	9	8.9	9
On a permanent contract	6	7	7	8
Joined	27	492	492	78
Left	25	507	507	72
Training hours	0	-	-	-

PERFECT RESTO

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency50.3%

Current ratio1.85

Return on assets3.6%

Staff

Staff cost per FTE€40,901

Joined and left+2

Filed annual accounts

Filings

Subsidies and aid

Flemish government 2022 to 2025, 6 entries, €52,514 awarded, €52,514 paid

Key figures and ratios

Social balance sheet

Investments

Insights on PERFECT RESTO

Next steps

Item	30-06-2025	30-06-2024	30-06-2023	30-06-2022
Tangible fixed assets	€20,000	-	-	€19,602
Depreciation and write-downs of the year	€13,467	€23,361	€36,366	€35,701