RESTO B.A.

Active Public limited companyfounded 1994active for 32 yearsQuai des Vennes 1, 4020 LiègeKBO/BCE: BE 0453.479.552

RESTO B.A.

Financial year 2026

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Annual accounts 2026

full format, filed on 06-10-2026, 25 days before the deadline

€0

€7,640

▲ €70,425

€62,435

▲ €79,662

€39,109

▲ €80,703

-17.3%

▼ 5.4 percentage points

0.37

▼ 0.04

Balance sheet

balance sheet total €427,127 on 31-03-2026

What the company ownsHow it is paid for

in euro

Position in the sector

Compare with sector

-17.3%

Higher than 19% of 963 companies in 2025.

0.37

Higher than 18% of 942 companies in 2025.

-3.7%

Higher than 13% of 946 companies in 2025.

RESTO B.A. Middle half of the sector 80% of the sector Full accounts in food and beverage service (NACE 56)

Staff

€18,393

Staff costs divided by the average number of full-time equivalents.

-5 people

people who joined people who left

In 2026, 91 people joined and 96 left.

Filed annual accounts

as filed with the National Bank, click a year to choose it

Line	2026	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007
Balance sheet: assets
`20/58`	427,127	488,354	305,293	310,781	364,204	171,311	48,231	92,394	137,115	158,494	214,919	117,988	148,749	207,718	198,830	212,158	219,745	212,312	243,682	262,089
`20`	0	0	0	0	0	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`21/28`	308,936	363,731	44,574	14,246	2,835	3,634	7,992	13,314	18,666	18,331	25,635	34,871	43,198	31,869	21,906	37,646	59,801	76,794	119,292	117,993
`22/27`	308,936	363,731	44,574	14,241	2,830	3,629	7,987	13,309	18,661	18,326	25,630	34,866	43,193	31,864	21,901	37,641	59,796	76,789	119,287	117,988
`23`	48,886	65,095	5,243	2,801	2,830	3,629	7,714	12,763	15,100	12,748	12,491	13,791	17,157	10,479	5,892	4,436	6,966	9,721	12,637	17,222
`24`	2,787	4,366	5,945	11,440	0	0	273	546	3,560	4,475	10,931	17,765	21,623	20,885	2,189	9,031	17,156	23,508	32,442	8,486
`25`	17,517	25,452	33,387	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`26`	239,747	268,819	0	0	0	0	-	-	-	1,103	2,207	3,310	4,414	500	1,714	6,014	11,462	43,561	74,208	92,280
`28`	-	-	0	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5
`29/58`	118,191	124,623	260,719	296,535	361,369	167,677	40,239	79,080	118,449	140,162	189,285	83,117	105,550	175,849	176,924	174,513	159,944	135,518	124,390	144,096
`3`	12,599	16,720	16,840	12,945	11,037	9,409	11,984	9,967	9,821	9,723	9,555	17,736	18,047	17,557	17,800	17,193	15,604	22,032	22,470	20,383
`30/36`	12,599	16,720	16,840	12,945	11,037	9,409	11,984	9,967	9,821	9,723	9,555	17,736	18,047	17,557	17,800	17,193	15,604	22,032	22,470	20,383
`40/41`	11,454	26	10,017	145,447	139,733	122,939	5,977	16,210	20,398	11,072	31,619	18,597	43,421	38,810	51,814	36,632	35,318	45,326	34,246	35,908
`40`	1,363	0	9,991	145,447	139,733	117,618	128	6,133	7,025	830	17,782	7,293	3,928	11,428	16,917	2,743	2,152	11,378	427	1,827
`41`	10,091	26	26	0	0	5,321	5,849	10,077	13,374	10,241	13,837	11,304	39,493	27,382	34,897	33,889	33,165	33,948	33,819	34,081
`50/53`	-	-	-	-	-	-	-	128	128	128	128	128	128	8,992	127	40,000	-	-	-	-
`54/58`	91,196	100,648	178,662	128,895	204,461	25,515	16,285	46,412	81,748	114,394	143,604	37,773	40,529	106,288	104,717	78,366	105,578	61,431	56,428	72,338
`490/1`	2,942	7,229	55,199	9,248	6,138	9,814	5,994	6,363	6,354	4,846	4,378	8,882	3,425	4,203	2,467	2,322	3,445	6,730	11,246	15,467
Balance sheet: equity and liabilities
`10/49`	427,127	488,354	305,293	310,781	364,204	171,311	48,231	92,394	137,115	158,494	214,919	117,988	148,749	207,718	198,830	212,158	219,745	212,312	243,682	262,089
`10/15`	-73,723	-58,037	29,116	-103,439	-83,778	-99,394	-35,289	-99,996	-772	-4,956	43,194	48,573	62,901	56,475	46,917	50,572	44,093	35,611	28,932	81,065
`10/11`	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000
`10`	62,000	62,000	62,000	62,000	62,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`100`	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000	62,000
`13`	11,185	11,185	11,185	11,185	11,185	11,185	11,185	11,185	11,185	11,185	11,185	11,185	11,185	11,185	11,185	11,185	11,185	11,185	11,185	11,185
`130/1`	2,400	2,400	2,400	2,400	2,400	2,400	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`130`	2,400	2,400	2,400	2,400	2,400	2,400	2,400	2,400	2,400	2,400	2,400	2,400	2,400	2,400	2,400	2,400	2,400	2,400	2,400	2,400
`132`	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000
`133`	1,785	1,785	1,785	1,785	1,785	1,785	1,785	1,785	1,785	1,785	1,785	1,785	1,785	1,785	1,785	1,785	1,785	1,785	1,785	1,785
`14`	-146,908	-131,221	-44,069	-176,624	-156,963	-172,579	-108,474	-173,181	-73,957	-78,141	-29,991	-24,612	-10,284	-16,709	-26,268	-22,613	-29,092	-37,574	-44,253	7,880
`17/49`	500,850	546,391	276,178	414,220	447,983	270,705	83,520	192,390	137,887	163,449	171,725	69,415	85,847	151,243	151,914	161,586	175,653	176,701	214,750	181,024
`17`	165,569	225,249	46,549	49,181	73,909	28,018	-	-	-	2,882	-	7,781	15,372	22,777	-	13,603	30,078	20,999	29,892	-
`170/4`	1,861	12,626	22,730	-	-	-	-	-	-	2,882	-	7,781	15,372	22,777	-	13,603	30,078	20,999	29,892	-
`175`	163,708	212,623	23,819	49,181	73,909	28,018	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`42/48`	321,884	302,613	221,628	355,039	374,074	242,687	83,520	190,690	134,487	155,467	164,925	61,634	68,708	124,934	146,751	141,121	145,511	152,440	178,391	170,317
`42`	44,976	66,720	34,079	24,728	24,109	-	-	582	2,882	5,051	22,325	7,591	7,405	7,223	13,603	16,475	15,499	8,893	8,426	2,735
`43`	49,592	48,532	31,797	0	20,727	1,982	6,869	34,531	53,555	60,216	-	-	-	-	-	-	10,316	26,082	40,270	24,647
`430/8`	49,592	48,532	31,797	0	20,727	1,982	6,869	34,531	53,555	60,216	-	-	-	-	-	-	10,316	26,082	40,270	24,647
`44`	54,682	22,149	71,295	240,290	241,250	214,429	39,256	83,924	9,421	12,386	58,490	7,320	10,641	85,379	86,885	80,666	79,275	76,359	89,543	97,933
`440/4`	54,682	22,149	71,295	240,290	241,250	214,429	39,256	83,924	9,421	12,386	58,490	7,320	10,641	85,379	86,885	80,666	79,275	76,359	89,543	97,933
`45`	97,249	89,827	84,109	89,673	87,639	26,276	37,394	71,652	68,629	77,813	84,110	46,723	50,662	32,332	46,263	43,979	40,422	41,105	40,152	45,003
`450/3`	13,416	19,591	12,987	24,137	21,635	223	4,277	28,230	22,882	24,181	22,167	15,720	23,666	14,280	19,286	14,904	15,750	20,894	19,733	20,127
`454/9`	83,833	70,236	71,122	65,536	66,004	26,053	33,118	43,422	45,748	53,632	61,943	31,003	26,996	18,052	26,976	29,075	24,671	20,212	20,418	24,876
`47/48`	75,385	75,385	348	348	348	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`492/3`	13,397	18,529	8,000	10,000	-	-	-	1,700	3,400	5,100	6,800	-	1,767	3,532	5,163	6,863	63	3,263	6,467	10,707
Income statement
`70`	0	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`76A`	-	-	-	-	-	21,500	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`9900`	786,370	658,626	875,776	629,133	478,875	77,738	649,865	553,021	645,261	656,810	527,212	552,611	564,632	532,062	490,086	481,340	470,018	441,741	429,862	459,912
`60/61`	0	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`62`	717,317	668,865	710,251	626,839	487,153	150,140	557,926	630,698	614,639	674,718	499,785	539,112	526,116	481,062	451,587	433,353	377,915	340,667	386,868	388,656
`630`	54,795	45,558	8,949	4,552	2,817	4,358	5,322	7,964	14,225	14,716	14,058	13,094	12,785	16,401	21,395	22,156	57,452	50,224	51,148	47,410
`631/4`	-	-	-	-	-	-	-	-	-	-	1,000	-	-	-	-	-	-	-	-	-
`640/8`	6,617	6,988	9,543	5,391	3,746	3,061	12,414	5,629	4,541	7,117	8,719	5,881	7,093	9,819	11,559	9,494	13,864	21,768	22,638	13,422
`649`	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`9901`	7,640	-62,785	147,032	-7,649	-14,841	-79,820	74,204	-91,269	11,855	-39,742	3,650	-5,475	18,639	24,781	5,545	16,338	20,786	29,081	-30,793	10,424
`75/76B`	87	9	254	70	44,708	21,501	69	218	73	13	3	70	2,322	54	534	113	118	60	310	83
`75`	87	9	254	70	208	1	69	218	73	13	3	70	2,322	54	534	113	118	60	310	83
`76B`	-	-	-	-	44,500	21,500	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`65/66B`	23,100	24,090	13,440	11,822	14,010	5,563	9,337	7,932	7,410	7,507	8,884	8,767	9,100	8,764	8,793	9,972	12,423	11,129	10,316	9,015
`65`	23,100	24,090	13,440	11,822	14,010	5,563	9,337	7,932	7,410	7,507	8,884	8,767	9,100	8,764	8,793	9,972	12,423	11,129	10,316	9,015
`9903`	-15,374	-86,866	133,846	-19,401	15,856	-63,882	64,935	-98,983	4,518	-47,236	-5,231	-14,173	11,860	16,071	-2,714	6,479	8,482	18,012	-40,799	1,493
`67/77`	313	286	1,292	259	241	223	229	240	335	914	148	155	5,434	6,512	941	-	-	11,333	11,333	-
`9904`	-15,686	-87,152	132,554	-19,661	15,616	-64,104	64,706	-99,223	4,183	-48,150	-5,379	-14,328	6,426	9,559	-3,655	6,479	8,482	6,679	-52,133	1,493
`9905`	-15,686	-87,152	132,554	-19,661	15,616	-64,104	64,706	-99,223	4,183	-48,150	-5,379	-14,328	6,426	9,559	-3,655	6,479	8,482	6,679	-52,133	1,493
Appropriation of the result
`9906`	-146,908	-131,221	-44,069	-176,624	-156,963	-172,579	-108,474	-173,181	-73,957	-78,141	-29,991	-24,612	-10,284	-16,709	-26,268	-22,613	-29,092	-37,574	-44,253	7,980
`14P`	-131,221	-44,069	-176,624	-156,963	-172,579	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`691/2`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	100
`6920`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	100
Social balance sheet
`9087`	39	21.6	36.9	34.9	31.8	15.5	16.3	15.9	15.3	16	11.5	11.6	12.6	11.9	12	13.4	11.4	11.3	13	13.2
Hours worked`1013`	20,431	26,550	29,531	27,377	22,210	7,513	25,832	25,752	26,639	27,435	20,566	20,720	22,439	20,972	21,065	23,161	19,401	18,748	21,704	22,478
Document	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF

The accounts for 11 older financial years (1996-2006) were filed as documents without figures as data, scans for example.

The notes to these accounts have 6 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.

Source: Annual accounts 2026 at the NBB, filed on 06-10-2026.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank

Financial year	Type	Filed	Reference	Document
31-03-2026	full format	06-10-2026	2026-00547727	PDF
31-03-2025	full format	29-09-2025	2025-00520473	PDF
31-03-2024	micro format	30-09-2024	2024-00487214	PDF
31-03-2023	micro format	28-09-2023	2023-00461590	PDF
31-03-2022	micro format	29-09-2022	2022-20452193	PDF
31-03-2021	full format	29-09-2021	2021-69100294	PDF
31-03-2020	full format	24-09-2020	2020-55300568	PDF
31-03-2019	full format	25-10-2019	2019-71300587	PDF
31-03-2018	full format	28-09-2018	2018-66200235	PDF
31-03-2017	full format	27-09-2017	2017-63100501	PDF
31-03-2016	full format	28-10-2016	2016-66400512	PDF
31-03-2015	full format	30-09-2015	2015-61200256	PDF
31-03-2014	full format	29-09-2014	2014-60300152	PDF
31-03-2013	full format	30-10-2013	2013-64200581	PDF
31-03-2012	full format	31-10-2012	2012-62400011	PDF
31-03-2011	full format	28-11-2011	2011-61700209	PDF
31-03-2010	full format	30-09-2010	2010-55700289	PDF
31-03-2009	full format	30-09-2009	2009-79300151	PDF
31-03-2008	full format	31-10-2008	2008-80100351	PDF
31-03-2007	full format	25-09-2007	2007-73100026	PDF
31-03-2006	full format	04-10-2006	2006-83100858	PDF
31-03-2005	full format	30-09-2005	2005-81102875	PDF
31-03-2004	full format	30-09-2004	2004-69403255	PDF
31-03-2003	full format	04-11-2003	2003-78004608	PDF
31-03-2002	full format	25-09-2002	2002-58703163	PDF
31-03-2001	full format	17-10-2001	2001-65003793	PDF
31-03-2000	full format	21-09-2000	2000-58001753	PDF
31-03-1999	full format	24-09-1999	1999-49200678	PDF
31-03-1998	full format	01-10-1998	1998-50705067	PDF
31-03-1997	full format	01-10-1997	1997-46803026	PDF
31-03-1996	full format	01-10-1996	1996-46101547	PDF

Key figures and ratios

per financial year, computed from the annual accounts

2026	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007
62,435	-17,227	155,982	-3,097	-12,024	-75,463	79,525	-83,305	26,080	-25,026	17,708	7,619	31,423	41,182	26,940	38,493	78,238	79,305	20,355	57,834
39,109	-41,594	141,504	-15,108	18,432	-59,747	70,028	-91,260	18,408	-33,433	8,679	-1,234	19,210	25,960	17,740	28,635	65,934	56,903	-985	48,902
0	364,715	43,199	15,963	2,018	0	0	5,388	14,559	7,413	4,822	4,767	30,856	26,364	5,655	0	40,459	7,726	52,447	9,839
-9,452	-78,014	49,768	-75,567	178,946	9,231	-30,128	-35,335	-32,646	-29,211	105,831	-2,755	-65,759	1,571	26,351	-27,212	44,147	5,002	-15,910	-
-203,693	-177,990	39,091	-58,504	-12,705	-75,010	-43,281	-111,609	-16,038	-15,305	24,360	21,484	36,843	50,915	30,173	33,392	14,433	-16,922	-54,001	-26,221
-17.3%	-11.9%	9.5%	-33.3%	-23.0%	-58.0%	-73.2%	-108.2%	-0.6%	-3.1%	20.1%	41.2%	42.3%	27.2%	23.6%	23.8%	20.1%	16.8%	11.9%	30.9%
0.37	0.41	1.18	0.84	0.97	0.69	0.48	0.41	0.88	0.90	1.15	1.35	1.54	1.41	1.21	1.24	1.10	0.89	0.70	0.85
0.33	0.36	1.10	0.80	0.94	0.65	0.34	0.36	0.81	0.84	1.09	1.06	1.27	1.27	1.08	1.11	0.99	0.74	0.57	0.73
-	-	9.49	-	-	-	-	-	-	-	3.98	1.43	1.36	2.68	3.24	3.20	3.98	4.96	7.42	2.23
-	-	455.3%	-	-	-	-	-	-	-	-12.5%	-29.5%	10.2%	16.9%	-7.8%	12.8%	19.2%	18.8%	-180.2%	1.8%
-3.7%	-17.8%	43.4%	-6.3%	4.3%	-37.4%	134.2%	-107.4%	3.1%	-30.4%	-2.5%	-12.1%	4.3%	4.6%	-1.8%	3.1%	3.9%	3.1%	-21.4%	0.6%
2.70	-0.72	11.61	-0.26	-0.86	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-

EBIT margin: not included in this filing.

Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.

A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.

Social balance sheet

Item	31-03-2026	31-03-2025	31-03-2024	31-03-2023	31-03-2022
Employees at the balance-sheet date	40	45	44	40	37
full-time	7	5	6	6	6
part-time	33	40	38	34	31
in full-time equivalents	19	20.9	21.5	18	16
	19.9	21.6	20.1	18.1	16.2
On a permanent contract	11	9	8	8	8
Joined	91	78	86	92	48
Left	96	77	82	89	43

Source: social balance sheet in the 2022 to 2026 annual accounts

Investments

fixed assets acquired

Item	31-03-2026	31-03-2025	31-03-2024	31-03-2023	31-03-2022
Tangible fixed assets	-	€364,715	€43,199	€15,963	€2,018
	€54,795	€45,558	€8,949	€4,552	€2,817

Source: notes to the 2022 to 2026 annual accounts (statement of fixed assets)

Insights on RESTO B.A.

The operating result for 2026 is a profit of €7,640, after a loss of €62,785 in 2025.

Equity is negative. Debt (€500,850) exceeds the balance-sheet total (€427,127).

Large changes and their cause

2022 Staff (FTE) +105% on 2021. The accounts now follow the micro format, last year the full format.

Next steps

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Annual accounts 2026

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency-17.3%

Current ratio0.37

Return on assets-3.7%

Staff

Staff cost per FTE€18,393

Joined and left-5 people

Filed annual accounts

Filings

Key figures and ratios

Social balance sheet

Investments

Insights on RESTO B.A.

Next steps

in euro

in euro

-17.3%

0.37

-3.7%

€18,393

-5 people