RESTO B.A.
ActiveSummary
The computed 12-month bankruptcy probability of RESTO B.A. is 1.6% (moderate). The 2025 annual accounts show negative equity (€-58k) and a net result of €-87k. Equity is growing by ~8.3% per year across the filed fiscal years. Its solvency ranks better than 18% of 818 sector peers (fiscal year 2025). The company has been active since 1994 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2025
Axes · tick = 2024
Profitability0▼-100
Solvency13▼-22
Growth78=
Track record100
Bankruptcy probability, 12 months
1.6%
Moderate
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.41 against 1.18 in 2024; short-term debt: 62% and cash: 20.6% of total assets), and equity is negative.
Credit check for your own amount and term
Signals
Seven signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 56
Relative position
BE, all sectors
reference
Food and beverage service activities (NACE 56)
about 206% more bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
-11.9%
Return on assets
-17.8%
Age of the figures
18 mo
raises risk · Negative equity
The 2025 annual accounts show negative equity and a net loss.
NBB · annual accounts 2025Equity per financial year
19202122232425
2019 to 2025 · latest year €-58k
neutral · Latest accounts filed on time
The financial year that closed on 31-03-2025 was due by 31-10-2025 and was filed on 29-09-2025, 32 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
32 d early
2024
31 d early
2023
33 d early
2022
32 d early
2021
32 d early
2020
37 d early
2019
6 d early
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-03-2026 and is due by 31-10-2026. Nothing is late today.
Companies Code · seven monthsPosition in the running window
31-03-2026 close25-09-2026 today31-10-2026 deadline
Financials · fiscal year 2025, full schema
Turnover
€0
EBIT margin
Not included in this filing
Net result
€-87k
2024 · €133k
2019: €-99klowest in 7 years
2020: €65k▲ +165% vs 2019
2021: €-64k▼ -199% vs 2020
2022: €16k▲ +124% vs 2021
2023: €-20k▼ -226% vs 2022
2024: €133k▲ +774% vs 2023highest in 7 years
2025: €-87k▼ -166% vs 2024
2019 → 2025
Working capital
€-178k
2024 · €39k
2019: €-112k
2020: €-43k▲ +61.2% vs 2019
2021: €-75k▼ -73.3% vs 2020
2022: €-13k▲ +83.1% vs 2021
2023: €-59k▼ -360% vs 2022
2024: €39k▲ +167% vs 2023highest in 7 years
2025: €-178k▼ -555% vs 2024lowest in 7 years
2019 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Turnover€0
Equity€-99k-€-84k▲ 15.7%€-103k▼ 23.5%€29k€-58k
2021: €-99k
2022: €-84k▲ +15.7% vs 2021
2023: €-103k▼ -23.5% vs 2022lowest in 5 years
2024: €29k▲ +128% vs 2023highest in 5 years
2025: €-58k▼ -299% vs 2024
Operating result€-80k-€-15k▲ 81.4%€-8k▲ 48.5%€147k€-63k
2021: €-80klowest in 5 years
2022: €-15k▲ +81.4% vs 2021
2023: €-8k▲ +48.5% vs 2022
2024: €147k▲ +2022% vs 2023highest in 5 years
2025: €-63k▼ -143% vs 2024
Net result€-64k-€16k€-20k€133k€-87k
2021: €-64k
2022: €16k▲ +124% vs 2021
2023: €-20k▼ -226% vs 2022
2024: €133k▲ +774% vs 2023highest in 5 years
2025: €-87k▼ -166% vs 2024lowest in 5 years
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2025: a loss of €63k after €147k in 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €488k
Fixed assets
€364k ▲ 716%
Current assets
€125k ▼ 52.2%
Key figures and ratios
EBITDA
€-17k▼
2024 · €156k
Cash flow
€-42k▼
2024 · €142k
Solvency
-11.9%▼
2024 · 9.5%
Current ratio
0.41▼
2024 · 1.18
Quick ratio
0.36▼
2024 · 1.10
Debt to equity
-9.41▼
2024 · 9.49
ROA
-17.8%▼
2024 · 43.4%
Interest coverage
-0.72▼
2024 · 11.61
Debt
€546k▲
2024 · €276k
Debt ≤ 1 year
€303k▲
2024 · €222k
Debt > 1 year
€225k▲
2024 · €47k
Income taxes
€286▼
2024 · €1k
Staff costs
€669k▼
2024 · €710k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 62 lines
Balance sheet
Code20242025
Assets
Total assets20/58€305k€488k▲
Formation expenses20€0€0=
Fixed assets21/28€45k€364k▲
Tangible fixed assets22/27€45k€364k▲
Plant, machinery and equipment23€5k€65k▲
Furniture and vehicles24€6k€4k▼
Leasing and similar rights25€33k€25k▼
Other tangible fixed assets26€0€269k▲
Financial fixed assets28€0-
Current assets29/58€261k€125k▼
Stocks and contracts in progress3€17k€17k▼
Stocks30/36€17k€17k▼
Amounts receivable within one year40/41€10k€26▼
Trade receivables40€10k€0▼
Other amounts receivable41€26€26=
Cash at bank and in hand54/58€179k€101k▼
Deferred charges and accrued income490/1€55k€7k▼
Equity and liabilities
Total equity and liabilities10/49€305k€488k▲
Equity10/15€29k€-58k▼
Contributions10/11€62k€62k=
Capital10€62k€62k=
Issued capital100€62k€62k=
Reserves13€11k€11k=
Non-distributable reserves130/1€2k€2k=
Legal reserve130€2k€2k=
Tax-exempt reserves132€7k€7k=
Distributable reserves133€2k€2k=
Profit (loss) carried forward14€-44k€-131k▼
Amounts payable17/49€276k€546k▲
Amounts payable after more than one year17€47k€225k▲
Financial debts170/4€23k€13k▼
Trade debts175€24k€213k▲
Amounts payable within one year42/48€222k€303k▲
Current portion of amounts payable after more than one year42€34k€67k▲
Financial debts43€32k€49k▲
Credit institutions430/8€32k€49k▲
Trade debts44€71k€22k▼
Suppliers440/4€71k€22k▼
Taxes, remuneration and social security45€84k€90k▲
Taxes450/3€13k€20k▲
Remuneration and social security454/9€71k€70k▼
Other amounts payable47/48€348€75k▲
Accrued charges and deferred income492/3€8k€19k▲
Income statement
Code20242025
Turnover70-€0
Goods, raw materials, services and sundry goods60/61-€0
Remuneration, social security and pensions62€710k€669k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€9k€46k▲
Other operating charges640/8€10k€7k▼
Operating charges capitalised as restructuring costs649-€0
Gross operating margin9900€876k€659k▼
Operating profit (loss)9901€147k€-63k▼
Financial income75/76B€254€9▼
Recurring financial income75€254€9▼
Financial charges65/66B€13k€24k▲
Recurring financial charges65€13k€24k▲
Profit (loss) for the period before taxes9903€134k€-87k▼
Income taxes67/77€1k€286▼
Profit (loss) for the period9904€133k€-87k▼
Profit (loss) for the period to be appropriated9905€133k€-87k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-44k€-131k▼
Profit (loss) brought forward from the previous period14P€-177k€-44k▲
Social balance
Average headcount (FTE)9087-21.6
The notes to these accounts (9 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | - | - | - | - | €0 | - |
| Goods, raw materials, services and sundry goods60/61 | - | - | - | - | €0 | - |
| Remuneration, social security and pensions62 | - | €487k | €627k | €710k | €669k | ▼ 5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €4k | €3k | €5k | €9k | €46k | ▲ 409% |
| Other operating charges640/8 | - | €4k | €5k | €10k | €7k | ▼ 26.8% |
| Operating charges capitalised as restructuring costs649 | - | - | - | - | €0 | - |
| Gross operating margin9900 | €78k | €479k | €629k | €876k | €659k | ▼ 24.8% |
| Operating profit (loss)9901 | €-80k | €-15k | €-8k | €147k | €-63k | ▼ 143% |
| Financial income75/76B | - | €45k | €70 | €254 | €9 | ▼ 96.6% |
| Recurring financial income75 | €1 | €208 | €70 | €254 | €9 | ▼ 96.6% |
| Non-recurring financial income76B | - | €45k | - | - | - | - |
| Financial charges65/66B | - | €14k | €12k | €13k | €24k | ▲ 79.2% |
| Recurring financial charges65 | €6k | €14k | €12k | €13k | €24k | ▲ 79.2% |
| Profit (loss) for the period before taxes9903 | €-64k | €16k | €-19k | €134k | €-87k | ▼ 165% |
| Income taxes67/77 | €223 | €241 | €259 | €1k | €286 | ▼ 77.9% |
| Profit (loss) for the period9904 | €-64k | €16k | €-20k | €133k | €-87k | ▼ 166% |
| Profit (loss) for the period to be appropriated9905 | €-64k | €16k | €-20k | €133k | €-87k | ▼ 166% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €171k | €364k | €311k | €305k | €488k | ▲ 60.0% |
| Formation expenses20 | €0 | €0 | €0 | €0 | €0 | - |
| Fixed assets21/28 | €4k | €3k | €14k | €45k | €364k | ▲ 716% |
| Tangible fixed assets22/27 | €4k | €3k | €14k | €45k | €364k | ▲ 716% |
| Plant, machinery and equipment23 | - | €3k | €3k | €5k | €65k | ▲ 1,142% |
| Furniture and vehicles24 | - | €0 | €11k | €6k | €4k | ▼ 26.6% |
| Leasing and similar rights25 | - | - | - | €33k | €25k | ▼ 23.8% |
| Other tangible fixed assets26 | - | €0 | €0 | €0 | €269k | - |
| Financial fixed assets28 | €5 | €5 | €5 | €0 | - | - |
| Current assets29/58 | €168k | €361k | €297k | €261k | €125k | ▼ 52.2% |
| Stocks and contracts in progress3 | €9k | €11k | €13k | €17k | €17k | ▼ 0.7% |
| Stocks30/36 | - | €11k | €13k | €17k | €17k | ▼ 0.7% |
| Amounts receivable within one year40/41 | €123k | €140k | €145k | €10k | €26 | ▼ 99.7% |
| Trade receivables40 | - | €140k | €145k | €10k | €0 | ▼ 100% |
| Other amounts receivable41 | - | €0 | €0 | €26 | €26 | = |
| Cash at bank and in hand54/58 | €26k | €204k | €129k | €179k | €101k | ▼ 43.7% |
| Deferred charges and accrued income490/1 | - | €6k | €9k | €55k | €7k | ▼ 86.9% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €171k | €364k | €311k | €305k | €488k | ▲ 60.0% |
| Equity10/15 | €-99k | €-84k | €-103k | €29k | €-58k | ▼ 299% |
| Contributions10/11 | €62k | €62k | €62k | €62k | €62k | = |
| Capital10 | - | €62k | €62k | €62k | €62k | = |
| Issued capital100 | - | €62k | €62k | €62k | €62k | = |
| Reserves13 | €11k | €11k | €11k | €11k | €11k | = |
| Non-distributable reserves130/1 | - | €2k | €2k | €2k | €2k | = |
| Legal reserve130 | - | €2k | €2k | €2k | €2k | = |
| Tax-exempt reserves132 | - | €7k | €7k | €7k | €7k | = |
| Distributable reserves133 | - | €2k | €2k | €2k | €2k | = |
| Profit (loss) carried forward14 | €-173k | €-157k | €-177k | €-44k | €-131k | ▼ 198% |
| Amounts payable17/49 | €271k | €448k | €414k | €276k | €546k | ▲ 97.8% |
| Amounts payable after more than one year17 | €28k | €74k | €49k | €47k | €225k | ▲ 384% |
| Financial debts170/4 | - | - | - | €23k | €13k | ▼ 44.5% |
| Trade debts175 | - | €74k | €49k | €24k | €213k | ▲ 793% |
| Amounts payable within one year42/48 | €243k | €374k | €355k | €222k | €303k | ▲ 36.5% |
| Current portion of amounts payable after more than one year42 | - | €24k | €25k | €34k | €67k | ▲ 95.8% |
| Financial debts43 | - | €21k | €0 | €32k | €49k | ▲ 52.6% |
| Credit institutions430/8 | - | €21k | €0 | €32k | €49k | ▲ 52.6% |
| Trade debts44 | €214k | €241k | €240k | €71k | €22k | ▼ 68.9% |
| Suppliers440/4 | - | €241k | €240k | €71k | €22k | ▼ 68.9% |
| Taxes, remuneration and social security45 | - | €88k | €90k | €84k | €90k | ▲ 6.8% |
| Taxes450/3 | - | €22k | €24k | €13k | €20k | ▲ 50.9% |
| Remuneration and social security454/9 | - | €66k | €66k | €71k | €70k | ▼ 1.2% |
| Other amounts payable47/48 | - | €348 | €348 | €348 | €75k | ▲ 21,569% |
| Accrued charges and deferred income492/3 | - | - | €10k | €8k | €19k | ▲ 132% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €-64k | €16k | €-20k | €133k | €-87k | ▼ 166% |
| + Depreciation and write-downs630 | €4k | €3k | €5k | €9k | €46k | ▲ 409% |
| Operating cash flow (approximation) | €-60k | €18k | €-15k | €142k | €-42k | ▼ 129% |
| Investment in fixed assets (approximation) | - | €-2k | €-16k | €-39k | €-365k | ▼ 829% |
| Change in cash | - | €179k | €-76k | €50k | €-78k | ▼ 257% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2025
29-09
NBB filing
Annual accounts filed
fiscal year 2025 · full schema
2024
30-09
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
31-03
Financial
Back to profitnet €133k
Net result €133k after one loss-making year.
2023
28-09
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2022
29-09
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
31-03
Financial
Back to profitnet €16k
Net result €16k after one loss-making year.
2021
29-09
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2020
24-09
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
31-03
Financial
Back to profitnet €65k
Net result €65k after one loss-making year.
2019
25-10
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2018
28-09
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2017
27-09
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2016
28-10
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 7 acts read
About the unread acts
We know of 7 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
7 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Liège · 1 establishment unit since 1995
Ground area
6.3 ha
Building footprint
3.8 ha
Volume, LiDAR
406,058 m³
Parcel 62806C0923/00B002, Wallonia · tallest building 22.7 m, ±3 floors. Linked by address, not a title deed.
127
companies at this address
See who is registered here
1 establishment unit
MENDY'S
since 19952.068.890.729
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 62806C0923/00B002 | Wallonia | 6.3 ha | 1 · 3.8 ha | 22.7 m · 3 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Recognitions · licences · registrations
Food safety, FASFC
1 siteLiège2.068.890.729
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Of 20,495 companies in sector 56111 we hold annual accounts for 11,462. 9,426 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPublic limited company
Founded29-09-1994
Fiscal year end31-03
Activities, NACEBEL 2025
56111Full-service restaurants
Scores and ratios are computed by Checked and are not a credit decision.