RESTOCONCEPT (0870.712.382): financials and annual accounts

RESTOCONCEPT

Ixelles ·KBO/BCE: BE 0870.712.382

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
Balance sheet: assets
Total assets`20/58`	64,623	114,119	163,690	158,119	184,168	134,282	145,412	113,389	129,552	128,206	105,786	90,547	97,407	99,803	72,607	74,412	53,667	71,303	78,310	56,481
Fixed assets`21/28`	7,262	10,522	14,882	23,527	13,933	19,970	27,170	27,204	37,120	44,787	29,267	9,641	5,209	8,942	18,037	24,265	26,331	46,043	54,804	45,534
Intangible fixed assets`21`	-	-	-	-	-	-	245	-	736	982	-	-	-	-	-	-	-	-	-	340
Tangible fixed assets`22/27`	7,262	10,522	14,882	23,527	13,933	19,970	26,924	27,204	36,384	43,806	29,267	9,641	5,209	8,942	18,037	24,265	26,331	46,043	54,804	45,194
Plant, machinery and equipment`23`	4,344	6,325	9,405	11,590	10,889	14,090	17,292	20,494	22,909	24,701	14,739	5,693	1,757	3,083	5,071	7,059	10,008	8,830	13,231	14,986
Furniture and vehicles`24`	2,918	4,197	5,477	11,936	3,044	5,880	9,632	6,710	13,475	19,104	14,528	3,948	3,453	5,859	12,966	17,206	16,323	29,538	33,612	23,778
Other tangible fixed assets`26`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	7,676	7,961	6,430
Current assets`29/58`	57,361	103,597	148,808	134,592	170,235	114,312	118,243	86,185	92,432	83,419	76,519	80,906	92,198	90,861	54,570	50,147	27,336	25,260	23,506	10,947
Stocks and contracts in progress`3`	2,022	1,897	3,482	2,388	2,114	2,748	2,349	2,635	5,085	3,356	3,331	5,097	5,643	6,978	6,731	4,011	3,416	3,325	5,315	5,633
Stocks`30/36`	2,022	1,897	3,482	2,388	2,114	2,748	2,349	2,635	5,085	3,356	3,331	5,097	5,643	6,978	6,731	4,011	3,416	3,325	5,315	5,633
Amounts receivable within one year`40/41`	22,243	51,955	85,798	89,020	79,321	61,878	78,142	40,702	25,810	32,962	40,595	38,796	64,423	56,550	20,664	10,153	7,115	17,215	15,826	1,694
Trade receivables`40`	5,739	3,086	14,388	6,030	4,250	816	15,416	3,883	6,372	5,326	20,145	10,147	3,362	23,614	11,331	7,278	4,981	17,215	15,826	1,694
Other amounts receivable`41`	16,504	48,869	71,410	82,990	75,071	61,062	62,726	36,819	19,438	27,636	20,450	28,650	61,062	32,936	9,333	2,875	2,134	-	-	-
Current investments`50/53`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	26,876	-	-	-	-	-
Cash at bank and in hand`54/58`	32,531	46,267	57,556	40,299	88,476	49,424	37,259	42,358	60,584	46,895	32,389	36,643	21,823	27,165	-	35,368	16,805	3,419	1,459	3,620
Deferred charges and accrued income`490/1`	565	3,478	1,973	2,885	324	262	492	490	951	206	204	370	308	168	300	615	-	1,300	906	-
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	64,623	114,119	163,690	158,119	184,168	134,282	145,412	113,389	129,552	128,206	105,786	90,547	97,407	99,803	72,607	74,412	53,667	71,303	78,310	56,481
Equity`10/15`	20,268	49,924	63,481	70,592	106,764	70,455	64,650	67,988	64,969	64,913	35,303	39,766	46,732	40,468	33,786	30,628	2,207	15,097	-10,299	34
Contributions`10/11`	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200
Issued capital`100`	-	-	-	-	-	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600
Uncalled capital`101`	-	-	-	-	-	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400
Reserves`13`	38,160	38,160	38,160	38,160	38,160	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	-	-
Non-distributable reserves`130/1`	1,860	1,860	1,860	1,860	1,860	1,860	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	1,860	1,860	1,860	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`	1,860	1,860	1,860	1,860	1,860	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Distributable reserves`133`	36,300	36,300	36,300	36,300	36,300	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) carried forward`14`	-24,092	5,564	19,121	26,232	62,404	62,395	56,590	59,928	56,909	56,853	27,243	31,706	38,672	32,408	25,726	22,568	-5,853	7,037	-16,499	-6,166
Amounts payable`17/49`	44,355	64,195	100,209	87,526	77,404	63,827	80,763	45,402	64,583	63,293	70,483	50,781	50,675	59,335	38,821	43,784	51,460	56,206	88,609	56,447
Amounts payable within one year`42/48`	43,604	63,501	100,209	87,526	76,033	63,039	80,035	44,331	63,513	62,190	69,379	49,938	49,687	58,375	37,809	43,784	51,460	54,961	88,609	56,447
Current portion of amounts payable after more than one year`42`	-	-	-	-	-	-	3,333	1,000	-	500	-	-	8,333	-	-	-	-	-	-	-
Financial debts`43`	-	-	-	-	-	-	-	-	-	95	81	-	-	-	-	-	-	-	-	1,709
Credit institutions`430/8`	-	-	-	-	-	-	-	-	-	95	81	-	-	-	-	-	-	-	-	1,709
Trade debts`44`	13,655	21,967	41,680	30,193	15,726	14,058	29,988	17,111	30,173	26,868	43,135	28,302	15,598	30,215	9,425	15,734	22,124	32,215	31,556	15,217
Suppliers`440/4`	13,655	21,967	41,680	30,193	15,726	14,058	29,988	17,111	30,173	26,868	43,135	28,302	15,598	30,215	9,425	15,734	22,124	32,215	31,556	15,217
Taxes, remuneration and social security`45`	29,950	41,533	52,547	56,643	58,460	48,981	42,792	26,220	31,436	34,727	18,133	21,635	25,756	28,160	28,384	21,585	11,153	20,890	32,601	11,254
Taxes`450/3`	16,026	23,160	35,526	35,161	33,762	41,308	26,004	14,894	16,692	29,088	7,750	9,467	13,179	17,082	14,817	10,768	2,628	7,203	9,787	2,412
Remuneration and social security`454/9`	13,923	18,374	17,021	21,482	24,698	7,673	16,788	11,326	14,744	5,639	10,383	12,168	12,577	11,078	13,567	10,817	8,525	13,688	22,814	8,842
Other amounts payable`47/48`	-	-	5,982	691	1,847	-	3,922	-	1,904	-	8,030	-	-	-	-	6,465	18,183	1,856	24,452	28,267
Accrued charges and deferred income`492/3`	750	694	-	-	1,372	788	728	1,070	1,070	1,103	1,103	843	988	960	1,012	-	-	1,245	-	-
Income statement
Turnover`70`	-	-	567,490	531,403	424,728	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Non-recurring operating income`76A`	-	-	7,549	7,604	12,808	-	-	-	-	-	2	27	3,917	1,778	12	473	26,337	-	-	-
Gross operating margin`9900`	-14,369	-4,453	152,915	130,499	142,334	45,048	92,416	126,262	118,440	133,836	101,921	80,889	120,210	106,618	92,261	123,491	43,074	103,549	125,600	81,019
Goods, raw materials, services and sundry goods`60/61`	-	-	435,060	425,286	313,251	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Remuneration, social security and pensions`62`	-	-	141,915	160,153	84,890	35,571	88,593	108,918	89,787	71,031	84,170	82,814	110,706	82,306	70,350	59,293	49,080	52,086	106,592	53,189
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	3,260	4,360	5,880	5,227	6,037	7,200	7,646	10,738	15,595	15,731	8,145	4,055	4,197	5,653	12,603	18,336	20,576	19,775	16,866	11,840
Other operating charges`640/8`	2,753	3,171	3,666	5,158	1,751	8,675	1,808	2,578	5,670	1,616	1,747	1,768	1,840	2,788	3,103	6,599	4,830	2,233	2,322	1,246
Non-recurring operating charges`66A`	247	177	6,169	180	11	-	-	102	-	-	88	105	3,004	5,991	147	1,504	3,360	100	-	36
Operating profit (loss)`9901`	-20,629	-12,161	-4,714	-40,219	49,644	-6,398	-5,632	3,927	7,387	45,458	7,859	-7,749	3,466	15,872	6,205	39,263	-31,412	29,455	-180	14,744
Financial income`75/76B`	952	2,627	3,613	6,582	4,116	19,145	9,915	2,232	1,511	2,213	1,161	2,872	3,163	1,134	81	39	92	4,248	19	401
Recurring financial income`75`	952	2,627	3,613	5,242	4,116	5,006	3,089	2,055	967	867	1,161	2,872	3,163	1,134	81	39	92	4,248	19	401
Non-recurring financial income`76B`	-	-	-	1,340	-	14,139	6,826	177	544	1,346	-	-	-	-	-	-	-	-	-	-
Financial charges`65/66B`	9,840	3,882	5,717	2,349	5,088	3,362	5,476	3,140	7,592	5,168	2,085	2,003	872	1,228	493	603	2,311	6,286	10,171	4,480
Recurring financial charges`65`	9,787	3,882	4,877	1,445	3,751	3,214	3,405	3,140	6,169	5,160	2,085	2,003	872	1,228	493	603	2,311	6,286	10,171	4,480
Non-recurring financial charges`66B`	53	-	840	903	1,337	148	2,072	-	1,423	8	-	-	-	-	-	-	-	-	-	-
Profit (loss) for the period before taxes`9903`	-29,517	-13,416	-6,818	-35,985	48,672	9,385	-1,193	3,019	1,307	42,504	6,849	-6,957	6,671	11,566	5,657	37,668	-10,654	27,317	-10,332	10,629
Income taxes`67/77`	138	141	293	186	12,364	3,580	474	-	1,251	12,893	312	9	407	4,884	2,499	8,447	2,236	1,922	1	-
Profit (loss) for the period`9904`	-29,656	-13,557	-7,112	-36,171	36,308	5,806	-1,667	3,019	55	29,610	6,537	-6,966	6,264	6,682	3,159	29,221	-12,890	25,395	-10,333	10,629
Profit (loss) for the period to be appropriated`9905`	-29,656	-13,557	-7,112	-36,171	36,308	5,806	-1,667	3,019	55	29,610	6,537	-6,966	6,264	6,682	3,159	29,221	-12,890	25,395	-10,333	10,629
Appropriation of the result
Profit (loss) to be appropriated`9906`	-24,092	5,564	19,121	26,232	98,704	62,395	56,590	59,928	56,909	56,853	38,243	31,706	38,672	32,408	25,726	23,368	-5,853	8,897	-16,499	-6,166
Profit (loss) brought forward from the previous period`14P`	5,564	19,121	26,232	62,404	62,395	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to equity`691/2`	-	-	-	-	36,300	-	-	-	-	-	-	-	-	-	-	-	-	1,860	-	-
To the legal reserve`6920`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	1,860	-	-
To other reserves`6921`	-	-	-	-	36,300	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit to be distributed`694/7`	-	-	-	-	-	-	-	-	-	-	11,000	-	-	-	-	800	-	-	-	-
Return on contributions (dividend)`694`	-	-	-	-	-	-	-	-	-	-	11,000	-	-	-	-	800	-	-	-	-
Social balance sheet
Average staff (FTE)`9087`	-	-	-	4.6	3.4	2	2.4	3.1	2.5	2.6	2.5	2.4	3.2	3	2.7	2.4	1.6	2.2	2.9	1
Hours worked`1013`	-	-	-	-	-	1,908	3,918	4,807	4,053	3,354	3,687	4,088	6,010	5,372	4,723	4,010	2,902	9,034	2,566	6,088
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	28-09-2026	2026-00547052	PDF
31-12-2024	micro format	27-09-2025	2025-00523293	PDF
31-12-2023	micro format	25-09-2024	2024-00473578	PDF
31-12-2022	full format	22-10-2023	2023-00495403	PDF
31-12-2021	full format	27-10-2022	2022-20476844	PDF
31-12-2020	micro format	28-10-2021	2021-75300461	PDF
31-12-2019	micro format	11-09-2020	2020-53000211	PDF
31-12-2018	micro format	10-10-2019	2019-69900043	PDF
31-12-2017	micro format	02-10-2018	2018-68100361	PDF
31-12-2016	micro format	31-08-2017	2017-57600299	PDF
31-12-2015	full format	30-08-2016	2016-54200314	PDF
31-12-2014	full format	21-08-2015	2015-45100405	PDF
31-12-2013	full format	30-09-2014	2014-61400535	PDF
31-12-2012	full format	27-09-2013	2013-59800521	PDF
31-12-2011	full format	09-10-2012	2012-60700050	PDF
31-12-2010	full format	29-09-2011	2011-56200294	PDF
31-12-2009	full format	18-11-2010	2010-61000307	PDF
31-12-2008	full format	31-08-2009	2009-71100169	PDF
31-12-2007	full format	29-09-2008	2008-75700056	PDF
31-12-2006	full format	17-12-2007	2007-83600125	PDF
31-12-2005	full format	28-07-2006	2006-56503642	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
EBITDA	-17,369	-7,801	1,165	-34,992	55,682	802	2,014	14,664	22,982	61,189	16,003	-3,693	7,664	21,524	18,808	57,599	-10,836	49,230	16,686	26,584
Cash flow	-26,396	-9,197	-1,232	-30,944	42,346	13,005	5,979	13,756	15,651	45,342	14,682	-2,911	10,461	12,334	15,761	47,557	7,686	45,170	6,533	22,469
Investment in fixed assets (approximation)	0	0	5,235	14,821	0	0	7,611	822	7,928	31,251	27,771	8,487	465	5,474	9,000	17,557	1,491	11,015	26,137	33,228
Change in cash	-13,736	-11,289	17,256	-48,176	39,052	12,165	-5,099	-18,227	13,690	14,506	-4,254	14,820	-5,342	-	-	18,563	13,386	1,960	-2,161	-
Working capital	13,756	40,096	48,599	47,065	94,202	51,273	38,208	41,854	28,919	21,229	7,139	30,968	42,511	32,486	16,761	6,363	-24,124	-29,702	-65,103	-45,500
EBIT margin	-	-	-0.8%	-7.6%	11.7%	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Solvency	31.4%	43.7%	38.8%	44.6%	58.0%	52.5%	44.5%	60.0%	50.1%	50.6%	33.4%	43.9%	48.0%	40.5%	46.5%	41.2%	4.1%	21.2%	-13.2%	0.1%
Current ratio	1.32	1.63	1.48	1.54	2.24	1.81	1.48	1.94	1.46	1.34	1.10	1.62	1.86	1.56	1.44	1.15	0.53	0.46	0.27	0.19
Quick ratio	1.27	1.60	1.45	1.51	2.21	1.77	1.45	1.88	1.38	1.29	1.05	1.52	1.74	1.44	1.27	1.05	0.46	0.40	0.21	0.09
Debt to equity	2.19	1.29	1.58	1.24	0.73	0.91	1.25	0.67	0.99	0.98	2.00	1.28	1.08	1.47	1.15	1.43	23.32	3.72	-	-
ROE	-146.3%	-27.2%	-11.2%	-51.2%	34.0%	8.2%	-2.6%	4.4%	0.1%	45.6%	18.5%	-17.5%	13.4%	16.5%	9.3%	95.4%	-584.1%	168.2%	-	-
ROA	-45.9%	-11.9%	-4.3%	-22.9%	19.7%	4.3%	-1.1%	2.7%	0.0%	23.1%	6.2%	-7.7%	6.4%	6.7%	4.4%	39.3%	-24.0%	35.6%	-13.2%	18.8%
Interest coverage	-1.77	-2.01	0.24	-24.21	14.84	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Customer credit	-	-	9 days	4 days	4 days	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Supplier credit	-	-	35 days	26 days	18 days	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-

Item	2025	2024	2023	2022	2021
Tangible fixed assets	-	-	€5,235	€14,821	-
Depreciation and write-downs of the year	€3,260	€4,360	€5,880	€5,227	€6,037

RESTOCONCEPT

Annual accounts 2025

Money flows

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency31.4%

Current ratio1.32

Return on assets-45.9%

Staff

Staff cost per FTE

Joined and left

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on RESTOCONCEPT

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