RESTOBOWL
ActiveSummary
RESTOBOWL has been active since 1982 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €2.9m and a net result of €136,073. Equity remains stable across the filed fiscal years (±1.9% per year). Its solvency ranks better than 75% of 437 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.2% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability72▼-1
Solvency85▲+4
Growth52▼-26
Track record100
Bankruptcy probability, 12 months
0.2%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €220,000 at 30 days acceptable
Liquidity tight (current ratio 1.17 against 0.84 in 2024; short-term debt: 12.7% and cash: 9.2% of total assets), and 39.7% of the assets are financed with debt.
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Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 93
Relative position
BE, all sectors
reference
Sports, amusement and recreation activities (NACE 93)
about 50% fewer 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
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
60.3%
Return on assets
2.9%
Age of the figures
9 mo
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 12-08-2026, 12 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
12 d late
2024
12 d late
2023
5 d late
2022
4 d early
2021
13 d early
2020
1 d early
2019
on the day
← 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 2 days after the deadline; the sector median for financial year 2024 is 1 day before the deadline, and 42% 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 6 August (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
30-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€136,073▼ 17.2%
2024 · €164,367
Working capital
€101,137
2024 · -€125,611
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 93, Sports, amusement and recreation 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
Line20212022202320242025
Operating result€265,723€1.3m▲ 395%€1.2m▼ 12.4%€246,741▼ 78.6%€243,822▼ 1.2%
Net result€246,030above the sector's middle half€1.3mabove the sector's middle half▲ 433%€834,098above the sector's middle half▼ 36.4%€164,367above the sector's middle half▼ 80.3%€136,073within the sector's middle half▼ 17.2%
Equity€2.7mabove the sector's middle half▲ 9.6%€4.1mabove the sector's middle half▲ 47.6%€3.0mabove the sector's middle half▼ 26.7%€3.0mabove the sector's middle half▲ 2.2%€2.9mabove the sector's middle half▼ 5.4%
Total assets€3.7mabove the sector's middle half▲ 5.0%€8.3mabove the sector's middle half▲ 121%€5.8mabove the sector's middle half▼ 29.6%€5.4mabove the sector's middle half▼ 7.6%€4.8mwithin the sector's middle half▼ 11.5%
Debt€993,656▼ 6.0%€4.2m▲ 324%€2.9m▼ 32.3%€2.3m▼ 17.7%€1.9m▼ 19.3%
Working capital€1.1mabove the sector's middle half▲ 94.2%-€944,971below the sector's middle half-€325,577below the sector's middle half▲ 65.5%-€125,611below the sector's middle half▲ 61.4%€101,137within the sector's middle half
Solvency73.4%above the sector's middle half▲ 3.1pp49.0%within the sector's middle half▼ 24.4pp51.0%within the sector's middle half▲ 2.0pp56.4%within the sector's middle half▲ 5.4pp60.3%within the sector's middle half▲ 3.9pp
Current ratio2.86above the sector's middle half▲ 0.630.68within the sector's middle half▼ 2.180.74within the sector's middle half▲ 0.060.84within the sector's middle half▲ 0.101.17within the sector's middle half▲ 0.32
Return on assets (ROA)6.6%within the sector's middle half▲ 18.5pp15.9%above the sector's middle half▲ 9.3pp14.3%above the sector's middle half▼ 1.6pp3.1%within the sector's middle half▼ 11.3pp2.9%within the sector's middle half▼ 0.2pp
Staff (FTE)7.2within the sector's middle half▼ 54.1%6.2within the sector's middle half▼ 13.9%7.3within the sector's middle half▲ 17.7%6within the sector's middle half▼ 17.8%4below the sector's middle half▼ 33.3%
above
within
below
the middle half (P25 to P75) of NACE 93, Sports, amusement and recreation activities, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
The operating result has fallen three years in a row; 2025 is 1% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €4.8m
Fixed assets
€4.1m ▼ 13.7%
Current assets
€705,991 ▲ 4.2%
Equity and liabilities €4.8m
Equity
€2.9m ▼ 5.4%
Debt
€1.9m ▼ 19.3%
Debt's share of the balance-sheet total falls from 43.6% to 39.7%. Equity and debt are lower.
Key figures and ratios
EBITDA
€995,297▲
2024 · €992,673
Cash flow
€887,547▼
2024 · €910,299
Quick ratio
1.12▲
2024 · 0.81
Debt to equity
0.66▼
2024 · 0.77
ROE
4.7%▼
2024 · 5.4%
Interest coverage
19.56▲
2024 · 15.69
Debt ≤ 1 year
€604,854▼
2024 · €802,957
Debt > 1 year
€1.3m▼
2024 · €1.5m
Income taxes
€58,992▲
2024 · €26,315
Staff costs
€297,458▼
2024 · €469,422
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 17,040 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 94% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit under 5% of the balance sheet
0.5%
went bankrupt
4.9%
stopped otherwise
94%
still going
A further 0.2% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.2% 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 497,340 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 17,040 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 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | €4,302 | €0 | - | - | €54,250 | - |
| Remuneration, social security and pensions62 | €194,638 | €396,337 | €411,730 | €469,422 | €297,458 | ▼ 36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €512,774 | €559,950 | €830,910 | €745,932 | €751,474 | ▲ 0.7% |
| Other operating charges640/8 | €26,276 | €41,338 | €22,083 | €28,749 | €45,615 | ▲ 58.7% |
| Non-recurring operating charges66A | €0 | €1,775 | €592 | €0 | - | - |
| Gross operating margin9900 | €999,412 | €2.3m | €2.4m | €1.5m | €1.3m | ▼ 10.2% |
| Operating profit (loss)9901 | €265,723 | €1.3m | €1.2m | €246,741 | €243,822 | ▼ 1.2% |
| Financial income75/76B | €19,033 | €21,854 | €9,600 | €7,218 | €2,128 | ▼ 70.5% |
| Recurring financial income75 | €19,033 | €21,854 | €9,600 | €7,218 | €2,128 | ▼ 70.5% |
| Financial charges65/66B | €13,160 | €22,503 | €63,362 | €63,278 | €50,884 | ▼ 19.6% |
| Recurring financial charges65 | €13,160 | €22,503 | €63,362 | €63,278 | €50,884 | ▼ 19.6% |
| Profit (loss) for the period before taxes9903 | €271,596 | €1.3m | €1.1m | €190,682 | €195,066 | ▲ 2.3% |
| Income taxes67/77 | €25,566 | €1,100 | €262,626 | €26,315 | €58,992 | ▲ 124% |
| Profit (loss) for the period9904 | €246,030 | €1.3m | €834,098 | €164,367 | €136,073 | ▼ 17.2% |
| Profit (loss) for the period to be appropriated9905 | €246,030 | €1.3m | €834,098 | €164,367 | €136,073 | ▼ 17.2% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €3.7m | €8.3m | €5.8m | €5.4m | €4.8m | ▼ 11.5% |
| Fixed assets21/28 | €2.1m | €6.3m | €4.9m | €4.7m | €4.1m | ▼ 13.7% |
| Intangible fixed assets21 | €143 | €0 | - | €15,285 | €33,844 | ▲ 121% |
| Tangible fixed assets22/27 | €2.1m | €6.3m | €4.9m | €4.7m | €4.0m | ▼ 14.2% |
| Land and buildings22 | €617,126 | €550,406 | €484,811 | €420,288 | €385,821 | ▼ 8.2% |
| Plant, machinery and equipment23 | €60,579 | €781,379 | €617,715 | €462,310 | €316,370 | ▼ 31.6% |
| Furniture and vehicles24 | €41,202 | €15,887 | €49,914 | €262,248 | €227,412 | ▼ 13.3% |
| Other tangible fixed assets26 | €1.4m | €4.9m | €3.7m | €3.5m | €3.1m | ▼ 12.7% |
| Assets under construction and advance payments27 | - | - | €5,000 | €0 | - | - |
| Financial fixed assets28 | €1,359 | €1,359 | €1,359 | €1,359 | €1,359 | = |
| Current assets29/58 | €1.6m | €2.0m | €933,524 | €677,345 | €705,991 | ▲ 4.2% |
| Stocks and contracts in progress3 | €27,785 | €43,538 | €21,276 | €28,764 | €28,581 | ▼ 0.6% |
| Stocks30/36 | €27,785 | €43,538 | €21,276 | €28,764 | €28,581 | ▼ 0.6% |
| Amounts receivable within one year40/41 | €1.1m | €1.0m | €236,851 | €127,401 | €232,062 | ▲ 82.2% |
| Trade receivables40 | €198,597 | €466,736 | €148,481 | €117,977 | €227,131 | ▲ 92.5% |
| Other amounts receivable41 | €935,008 | €569,905 | €88,370 | €9,424 | €4,931 | ▼ 47.7% |
| Current investments50/53 | - | - | €500,000 | €0 | - | - |
| Cash at bank and in hand54/58 | €468,284 | €905,169 | €169,211 | €514,085 | €440,563 | ▼ 14.3% |
| Deferred charges and accrued income490/1 | €3,837 | €9,585 | €6,187 | €7,095 | €4,785 | ▼ 32.6% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €3.7m | €8.3m | €5.8m | €5.4m | €4.8m | ▼ 11.5% |
| Equity10/15 | €2.7m | €4.1m | €3.0m | €3.0m | €2.9m | ▼ 5.4% |
| Contributions10/11 | €1.2m | €1.2m | €711,277 | €711,277 | €711,277 | = |
| Capital10 | €1.2m | €1.2m | €711,277 | €711,277 | €711,277 | = |
| Issued capital100 | €1.2m | €1.2m | €711,277 | €711,277 | €711,277 | = |
| Reserves13 | €1.6m | €1.6m | €1.8m | €1.9m | €1.7m | ▼ 8.8% |
| Non-distributable reserves130/1 | €116,500 | €116,500 | €71,128 | €71,128 | €71,128 | = |
| Legal reserve130 | €116,500 | €116,500 | €71,128 | €71,128 | €71,128 | = |
| Tax-exempt reserves132 | €149,289 | €149,289 | €94,663 | €94,663 | €94,663 | = |
| Distributable reserves133 | €1.3m | €1.3m | €1.6m | €1.7m | €1.5m | ▼ 9.7% |
| Profit (loss) carried forward14 | - | €1.3m | €465,258 | €465,258 | €465,258 | = |
| Investment grants15 | €12,082 | €7,867 | €0 | - | - | - |
| Amounts payable17/49 | €993,656 | €4.2m | €2.9m | €2.3m | €1.9m | ▼ 19.3% |
| Amounts payable after more than one year17 | €400,000 | €1.3m | €1.6m | €1.5m | €1.3m | ▼ 16.0% |
| Financial debts170/4 | €400,000 | €1.3m | €1.6m | €1.5m | €1.3m | ▼ 16.0% |
| Amounts payable within one year42/48 | €571,682 | €2.9m | €1.3m | €802,957 | €604,854 | ▼ 24.7% |
| Current portion of amounts payable after more than one year42 | €200,000 | €400,000 | €300,000 | €244,920 | €244,920 | = |
| Financial debts43 | - | - | €100,000 | €0 | - | - |
| Credit institutions430/8 | - | - | €100,000 | €0 | - | - |
| Trade debts44 | €250,326 | €2.4m | €269,786 | €349,501 | €253,241 | ▼ 27.5% |
| Suppliers440/4 | €250,326 | €2.4m | €269,786 | €349,501 | €253,241 | ▼ 27.5% |
| Advances received on contracts in progress46 | €24,131 | €42,727 | €21,629 | €27,417 | €23,539 | ▼ 14.1% |
| Taxes, remuneration and social security45 | €71,238 | €62,641 | €146,574 | €74,214 | €82,819 | ▲ 11.6% |
| Taxes450/3 | €32,443 | €8,155 | €63,977 | €23,064 | €50,685 | ▲ 120% |
| Remuneration and social security454/9 | €38,795 | €54,486 | €82,597 | €51,150 | €32,134 | ▼ 37.2% |
| Other amounts payable47/48 | €25,987 | €26,547 | €421,112 | €106,905 | €335 | ▼ 99.7% |
| Accrued charges and deferred income492/3 | €21,974 | €10,674 | €10,674 | €10,674 | €0 | ▼ 100% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €246,030 | €1.3m | €834,098 | €164,367 | €136,073 | ▼ 17.2% |
| + Depreciation and write-downs630 | €512,774 | €559,950 | €830,910 | €745,932 | €751,474 | ▲ 0.7% |
| Operating cash flow (approximation) | €758,804 | €1.9m | €1.7m | €910,299 | €887,547 | ▼ 2.5% |
| Investment in fixed assets (approximation) | - | -€4.7m | €552,699 | -€560,065 | -€105,206 | ▲ 81.2% |
| Change in cash | - | €436,885 | -€735,958 | €344,874 | -€73,523 | ▼ 121% |
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
12-08
NBB filing
Annual accounts filed
fiscal year 2025 · full schema · 12 days late
2025
12-08
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema · 12 days late
2024
05-08
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema · 5 days late
2023
27-07
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
31-12
Financial
Highest result since 2018net €1.3m ▲433%
Operating result €1.3m, net result €1.3m, both a record.
18-07
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
31-12
Financial
Back to profitnet €246,030
Net result €246,030 after one loss-making year.
30-07
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
31-12
Financial
Weakest financial yearnet -€426,364
Net result drops to -€426,364, the lowest in the series; recovery starts the following year.
31-07
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
31-07
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
27-07
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
07-07
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 12 acts read
About the unread acts
We know of 12 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 12 Gazette acts processed. See the function holders in the CBE →
Location & real-estate footprint
Registered office, Izegem · 4 establishment units since 2000
Ground area
2.0 ha
Building footprint
9,279 m²
Volume, LiDAR
36,637 m³
4 parcels, Flanders · tallest building 14.8 m, ±2 floors. Linked by address, not a title deed.
7
companies at this address
See who is registered here
4 establishment units
BOWLING
since 20002.021.743.482
BOWLING
since 20022.021.743.779
Restobowl
since 20162.258.327.175
BOWLINGSTONES Waregem
since 20232.339.539.040
4 parcels
Flanders
4
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 34035B0029/00D003 | Flanders | 1.5 ha | 1 · 5,603 m² | 14.8 m |
| 45035A0037/02L023 | Flanders | 2,122 m² | 1 · 1,854 m² | 11.5 m · 2 fl. |
| 11807G2179/00E003 | Flanders | 1,452 m² | 1 · 1,224 m² | 7.0 m · 2 fl. |
| 36008A0864/00V000 | Flanders | 644 m² | 1 · 599 m² | 12.0 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
4 of 4 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
1 of these parcels carry protected heritage: expect extra rules on renovation or sale.
Subsidies and aid
Flemish government
2022 · 2 entries · 21,375 EUR awarded · 21,375 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2022 | 2 | 21,375 EUR | 21,375 EUR |
Recognitions · licences · registrations
Food safety, FASFC
3 sitesAntwerpen2.021.743.482
Oudenaarde2.021.743.779
Waregem2.339.539.040
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Of 3,293 companies in this sector we hold annual accounts for 1,500. 572 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Company details
Identification
Legal formPublic limited company
Founded29-12-1982
Fiscal year end31-12
Activities, NACEBEL 2025
93110Operation of sports facilities
56301Cafés and bars
E-invoicing
Reachable via Peppol
Peppol ID
0208:0423502889
Registered
27-11-2025
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.