RESTO PARTI
ActiveSummary
The computed 12-month bankruptcy probability of RESTO PARTI is 2.8% (moderate). The 2024 annual accounts show negative equity (-€66,855) and a net result of -€4,945. Equity is growing by ~15.9% per year across the filed fiscal years. The company has been active since 2012 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Score 2024
Axes · tick = 2023
Profitability32▼-28
Solvency0=
Growth78=
Track record100
Bankruptcy probability, 12 months
2.8%
Moderate
0%0.5%1.5%4%10%≥ 25%
No credit on open account
Liquidity short (current ratio 0.49 against 0.38 in 2023; short-term debt: 129.2% and cash: 0.6% of total assets), and equity is negative.
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Signals
Four 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 →
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 2024Solvency, return and age of the figures
Solvency
-38.5%
Return on assets
-2.8%
Age of the figures
21 mo
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
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 26-06-2026, 35 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
35 d early
2024
28 d early
2023
33 d early
2022
41 d early
2021
44 d early
2020
57 d early
2019
52 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 27 days before the deadline; the sector median for financial year 2024 is 6 days after the deadline, and 53% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. Usually files around 26 June (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
01-10-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2024, micro schema, 2025 accounts filed, figures not processed yet
Equity
-€66,855▼ 8.0%
2023 · -€61,910
Total assets
€173,785▲ 11.8%
2023 · €155,417
Net result
-€4,945
2023 · €16,615
Working capital
-€114,744▲ 6.0%
2023 · -€122,118
Trend over the years
In euros
In per cent
Ratio
In full-time equivalents (FTE)
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
No line ticked in this group.
In full-time equivalents (FTE)
No line ticked in this group.
Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.Sector: the middle half (P25 to P75) of NACE 56, Food and beverage service activities, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result€11,321€43,684▲ 286%€29,398▼ 32.7%€27,866▼ 5.2%€9,606▼ 65.5%
Net result€5,798within the sector's middle half€40,085above the sector's middle half▲ 591%€23,196above the sector's middle half▼ 42.1%€16,615within the sector's middle half▼ 28.4%-€4,945below the sector's middle half
Equity-€141,805below the sector's middle half▲ 3.9%-€101,720below the sector's middle half▲ 28.3%-€78,525below the sector's middle half▲ 22.8%-€61,910below the sector's middle half▲ 21.2%-€66,855below the sector's middle half▼ 8.0%
Total assets€105,881within the sector's middle half▲ 39.5%€89,773within the sector's middle half▼ 15.2%€113,764within the sector's middle half▲ 26.7%€155,417within the sector's middle half▲ 36.6%€173,785within the sector's middle half▲ 11.8%
Debt€247,687▲ 10.8%€191,494▼ 22.7%€192,288▲ 0.4%€217,326▲ 13.0%€240,641▲ 10.7%
Working capital-€148,159below the sector's middle half▲ 14.3%-€114,172below the sector's middle half▲ 22.9%-€128,027below the sector's middle half▼ 12.1%-€122,118below the sector's middle half▲ 4.6%-€114,744below the sector's middle half▲ 6.0%
Solvency-133.9%below the sector's middle half▲ 60.5pp-113.3%below the sector's middle half▲ 20.6pp-69.0%below the sector's middle half▲ 44.3pp-39.8%below the sector's middle half▲ 29.2pp-38.5%below the sector's middle half▲ 1.4pp
Current ratio0.23below the sector's middle half▲ 0.030.22below the sector's middle half▼ 0.010.29below the sector's middle half▲ 0.070.38below the sector's middle half▲ 0.090.49below the sector's middle half▲ 0.10
Return on assets (ROA)5.5%within the sector's middle half▲ 21.5pp44.7%above the sector's middle half▲ 39.2pp20.4%above the sector's middle half▼ 24.3pp10.7%within the sector's middle half▼ 9.7pp-2.8%within the sector's middle half▼ 13.5pp
Staff (FTE)8above the sector's middle half▼ 12.1%7.1▼ 11.3%7.5▲ 5.6%8.8▲ 17.3%8.1▼ 8.0%
above
within
below
the middle half (P25 to P75) of NACE 56, Food and beverage service activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has fallen three years in a row; 2024 is 66% below 2023 and is the lowest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €173,785
Fixed assets
€64,078 ▼ 19.1%
Current assets
€109,707 ▲ 44.0%
Equity and liabilities
Equity-€66,855
Debt€240,641
Equity is negative: debt (€240,641) exceeds the balance-sheet total (€173,785).
Key figures and ratios
EBITDA
€32,316▼
2023 · €47,836
Cash flow
€17,765▼
2023 · €36,585
Quick ratio
0.36▲
2023 · 0.24
Interest coverage
1.99▼
2023 · 3.34
Debt ≤ 1 year
€224,451▲
2023 · €198,282
Debt > 1 year
€9,925▼
2023 · €19,044
Income taxes
€158▼
2023 · €165
Staff costs
€402,728▼
2023 · €432,575
No debt to equity: equity is negative, so debt divided by equity means nothing.
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 2,332 companies that looked in July 2024 the way this one looks now, 2.8% went bankrupt within 24 months and 91% are still going.
- Micro
- 10 to 20 years old
- negative equity
- a small loss
2.8%
went bankrupt
5.8%
stopped otherwise
91%
still going
A further 0.7% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 2.8% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,341 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 1.0% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 2,332 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | €8,771 | - |
| Remuneration, social security and pensions62 | - | €189,386 | €395,614 | €432,575 | €402,728 | ▼ 6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €23,690 | €15,595 | €14,817 | €19,970 | €22,710 | ▲ 13.7% |
| Other operating charges640/8 | - | €878 | €2,261 | €2,047 | €2,325 | ▲ 13.6% |
| Gross operating margin9900 | €216,677 | €249,544 | €442,090 | €482,457 | €437,369 | ▼ 9.3% |
| Operating profit (loss)9901 | €11,321 | €43,684 | €29,398 | €27,866 | €9,606 | ▼ 65.5% |
| Financial income75/76B | - | €247 | €626 | €3,247 | €1,863 | ▼ 42.6% |
| Recurring financial income75 | €759 | €247 | €626 | €3,247 | €1,863 | ▼ 42.6% |
| Financial charges65/66B | - | €3,763 | €6,542 | €14,333 | €16,256 | ▲ 13.4% |
| Recurring financial charges65 | €6,282 | €3,763 | €6,542 | €14,333 | €16,256 | ▲ 13.4% |
| Profit (loss) for the period before taxes9903 | €5,798 | €40,168 | €23,482 | €16,780 | -€4,787 | ▼ 129% |
| Income taxes67/77 | €0 | €83 | €286 | €165 | €158 | ▼ 4.3% |
| Profit (loss) for the period9904 | €5,798 | €40,085 | €23,196 | €16,615 | -€4,945 | ▼ 130% |
| Profit (loss) for the period to be appropriated9905 | €5,798 | €40,085 | €23,196 | €16,615 | -€4,945 | ▼ 130% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €105,881 | €89,773 | €113,764 | €155,417 | €173,785 | ▲ 11.8% |
| Fixed assets21/28 | €60,389 | €57,218 | €61,461 | €79,252 | €64,078 | ▼ 19.1% |
| Intangible fixed assets21 | €0 | - | - | - | - | - |
| Tangible fixed assets22/27 | €56,114 | €51,900 | €56,143 | €77,934 | €62,760 | ▼ 19.5% |
| Land and buildings22 | - | €20,142 | €19,801 | €35,765 | €30,270 | ▼ 15.4% |
| Plant, machinery and equipment23 | - | €8,177 | €15,227 | €26,907 | €22,691 | ▼ 15.7% |
| Furniture and vehicles24 | - | €23,580 | €21,114 | €15,262 | €9,800 | ▼ 35.8% |
| Financial fixed assets28 | €4,275 | €5,318 | €5,318 | €1,318 | €1,318 | = |
| Current assets29/58 | €45,492 | €32,555 | €52,303 | €76,164 | €109,707 | ▲ 44.0% |
| Amounts receivable after more than one year29 | - | - | - | €41,008 | €42,238 | ▲ 3.0% |
| Trade receivables290 | - | - | - | €41,008 | €0 | ▼ 100% |
| Other amounts receivable291 | - | - | - | - | €42,238 | - |
| Stocks and contracts in progress3 | €23,950 | €26,104 | €23,494 | €28,457 | €27,841 | ▼ 2.2% |
| Stocks30/36 | - | €26,104 | €23,494 | €28,457 | €27,841 | ▼ 2.2% |
| Amounts receivable within one year40/41 | €9,505 | €4,626 | €23,046 | €3,265 | €29,794 | ▲ 813% |
| Trade receivables40 | - | €3,613 | €9,524 | €208 | €13,685 | ▲ 6,492% |
| Other amounts receivable41 | - | €1,013 | €13,522 | €3,057 | €16,110 | ▲ 427% |
| Cash at bank and in hand54/58 | €528 | €1,479 | €5,742 | €1,505 | €1,039 | ▼ 31.0% |
| Deferred charges and accrued income490/1 | - | €347 | €21 | €1,930 | €8,795 | ▲ 356% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €105,881 | €89,773 | €113,764 | €155,417 | €173,785 | ▲ 11.8% |
| Equity10/15 | -€141,805 | -€101,720 | -€78,525 | -€61,910 | -€66,855 | ▼ 8.0% |
| Contributions10/11 | - | €18,600 | €18,600 | €18,600 | €18,600 | = |
| Profit (loss) carried forward14 | -€160,405 | -€120,320 | -€97,125 | -€80,510 | -€85,455 | ▼ 6.1% |
| Amounts payable17/49 | €247,687 | €191,494 | €192,288 | €217,326 | €240,641 | ▲ 10.7% |
| Amounts payable after more than one year17 | €54,035 | €39,041 | €11,959 | €19,044 | €9,925 | ▼ 47.9% |
| Financial debts170/4 | - | €39,041 | €11,959 | €19,044 | €9,925 | ▼ 47.9% |
| Amounts payable within one year42/48 | €193,651 | €146,727 | €180,330 | €198,282 | €224,451 | ▲ 13.2% |
| Current portion of amounts payable after more than one year42 | - | €24,441 | €19,710 | €31,133 | €17,496 | ▼ 43.8% |
| Financial debts43 | - | €5,024 | €13 | €5,958 | €2,389 | ▼ 59.9% |
| Credit institutions430/8 | - | €5,024 | €13 | €5,958 | €2,389 | ▼ 59.9% |
| Trade debts44 | €48,936 | €49,460 | €85,841 | €68,968 | €82,421 | ▲ 19.5% |
| Suppliers440/4 | - | €49,460 | €85,841 | €68,968 | €82,421 | ▲ 19.5% |
| Advances received on contracts in progress46 | - | - | - | €1,850 | €0 | ▼ 100% |
| Taxes, remuneration and social security45 | - | €45,201 | €71,840 | €87,544 | €119,317 | ▲ 36.3% |
| Taxes450/3 | - | €10,439 | €24,656 | €33,131 | €46,977 | ▲ 41.8% |
| Remuneration and social security454/9 | - | €34,762 | €47,185 | €54,413 | €72,339 | ▲ 32.9% |
| Other amounts payable47/48 | - | €22,602 | €2,926 | €2,829 | €2,829 | = |
| Accrued charges and deferred income492/3 | - | €5,726 | €0 | - | €6,264 | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €5,798 | €40,085 | €23,196 | €16,615 | -€4,945 | ▼ 130% |
| + Depreciation and write-downs630 | €23,690 | €15,595 | €14,817 | €19,970 | €22,710 | ▲ 13.7% |
| Operating cash flow (approximation) | €29,488 | €55,680 | €38,013 | €36,585 | €17,765 | ▼ 51.4% |
| Investment in fixed assets (approximation) | - | -€12,424 | -€19,060 | -€37,761 | -€7,536 | ▲ 80.0% |
| Change in cash | - | €950 | €4,264 | -€4,237 | -€466 | ▲ 89.0% |
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
2026
26-06
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
03-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
28-06
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
20-06
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
17-06
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial
Highest result since 2018net €40,085 ▲591%
Operating result €43,684, net result €40,085, both a record.
04-06
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial
Back to profitnet €5,798
Net result €5,798 after 2 loss-making years.
21-09
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 52 days late
2019
19-08
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema · 19 days late
2018
09-07
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
17-08
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 17 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 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
No directors read yet: 0 of 2 Gazette acts processed. See the function holders in the CBE →
Location & real-estate footprint
Registered office, Gent · 1 establishment unit since 2001
Ground area
759 m²
Building footprint
483 m²
Volume, LiDAR
6,024 m³
Parcel 44809I0770/00C004, Flanders · tallest building 21.3 m, ±5 floors. Linked by address, not a title deed.
1 establishment unit
RESTO PARTI
since 20012.116.250.681
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 44809I0770/00C004 | Flanders | 759 m² | 1 · 483 m² | 21.2 m · 5 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.
Subsidies and aid
Flemish government
2023 · 1 entry · 2,000 EUR awarded · 2,000 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2023 | 1 | 2,000 EUR | 2,000 EUR |
Schemes
Recognitions · licences · registrations
Food safety, FASFC
1 siteGent2.116.250.681
Dual-learning approval
7 live approvals · 5 endedHulpkelner (vwo)
Hulpkelner duaal (so)
Keukenmedewerker (vwo)
Keukenmedewerker duaal (so)
Kok (vwo)
Kok duaal (so)
Show 1 more
Restaurant en keuken duaal (so)
Show 5 ended approvals
Hulpkok (so)
Kok (so)
Hulpkok (so)
Keukenmedewerker (so)
Kok (so)
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This company's figures show no positive equity and no headcount, so a size comparison is not possible. These companies share only the sector and the region. Of 20,500 companies in this sector we hold annual accounts for 11,468. See the whole sector
Company details
Identification
Legal formPrivate limited company
Founded18-12-2012
Fiscal year end31-12
Activities, NACEBEL 2025
56111Full-service restaurants
E-invoicing
Reachable via Peppol
Peppol ID
0208:0508701949
Also
9925:BE0508701949
Registered
06-03-2025
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 30 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.