RESTO BOUWSPECIALITEITEN
ActiveSummary
RESTO BOUWSPECIALITEITEN has been active since 1986 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €1.51M and a net result of €-11k. Equity is growing by ~12.7% per year across the filed fiscal years. Its solvency ranks better than 67% of 4867 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.3% (very low).
Checked score
Score 2025
68
/ 100
Healthy
The score weighs solvency, liquidity, profitability and financial development. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability30▼-32
Solvency86▼-10
Growth52▼-26
Track record100
Bankruptcy probability, 12 months
0.3%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €100k at 30 days acceptable
Liquidity ample (current ratio 2.73 against 3.89 in 2024; short-term debt: 30.9% and cash: 24% of total assets), and 39.2% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
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 · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 46
Relative position
BE, all sectors
reference
Sector 46
higher
← fewer bankruptcies
more bankruptcies →
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
60.8%
Return on assets
-0.4%
Age of the figures
9 mo
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 08-07-2026, 23 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
23 d early
2024
20 d early
2023
30 d late
2022
22 d early
2021
31 d late
2020
4 d early
2019
31 d late
← before the deadline
after the deadline →
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.
Companies Code · seven monthsPosition in the running window
24-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€-11k
2024 · €130k
2018: €122k
2019: €57k
2020: €215k
2021: €188k
2022: €342k
2023: €99k
2024: €130k
2018 → 2025
Working capital
€1.34M▼ 19.4%
2024 · €1.66M
2018: €605k
2019: €669k
2020: €926k
2021: €1.08M
2022: €1.45M
2023: €1.55M
2024: €1.66M
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€1.25M-€1.60M▲ 27.3%€1.70M▲ 6.2%€1.83M▲ 7.7%€1.51M▼ 17.0%
Operating result€211k-€440k▲ 109%€115k▼ 73.8%€170k▲ 47.8%€6k▼ 96.3%
Net result€188k-€342k▲ 82.2%€99k▼ 71.1%€130k▲ 31.3%€-11k
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 96% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €2.49M
Fixed assets
€385k ▲ 11.9%
Current assets
€2.11M ▼ 5.5%
Equity and liabilities €2.49M
Equity
€1.51M ▼ 17.0%
Provisions
€3k ▼ 23.2%
Debt
€975k ▲ 30.9%
Debt's share of the balance-sheet total rises from 28.9% to 39.1%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€98k▼
2024 · €248k
Cash flow
€81k▼
2024 · €207k
Current ratio
2.73▼
2024 · 3.89
Quick ratio
1.58▼
2024 · 2.20
Debt to equity
0.64▲
2024 · 0.41
ROE
-0.7%▼
2024 · 7.1%
ROA
-0.4%▼
2024 · 5.1%
Interest coverage
1.45▼
2024 · 4.43
Debt ≤ 1 year
€771k▲
2024 · €573k
Debt > 1 year
€204k▲
2024 · €172k
Income taxes
€36k▼
2024 · €66k
Staff costs
€767k▲
2024 · €759k
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 · 73 lines
Balance sheet
Code20242025
Assets
Total assets20/58€2.57M€2.49M▼
Fixed assets21/28€344k€385k▲
Intangible fixed assets21€8k€6k▼
Tangible fixed assets22/27€336k€379k▲
Plant, machinery and equipment23€30k€25k▼
Furniture and vehicles24€212k€166k▼
Leasing and similar rights25€95k€188k▲
Financial fixed assets28€280€0▼
Current assets29/58€2.23M€2.11M▼
Stocks and contracts in progress3€972k€890k▼
Stocks30/36€972k€890k▼
Amounts receivable within one year40/41€800k€614k▼
Trade receivables40€710k€592k▼
Other amounts receivable41€90k€22k▼
Current investments50/53€200k€0▼
Cash at bank and in hand54/58€250k€597k▲
Deferred charges and accrued income490/1€8k€6k▼
Equity and liabilities
Total equity and liabilities10/49€2.57M€2.49M▼
Equity10/15€1.83M€1.51M▼
Contributions10/11€62k€62k=
Capital10€62k€62k=
Issued capital100€62k€62k=
Reserves13€1.76M€1.45M▼
Non-distributable reserves130/1€6k€6k=
Legal reserve130€6k€6k=
Tax-exempt reserves132€26k€23k▼
Distributable reserves133€1.73M€1.42M▼
Profit (loss) carried forward14-€0
Provisions and deferred taxes16€4k€3k▼
Deferred taxes168€4k€3k▼
Amounts payable17/49€745k€975k▲
Amounts payable after more than one year17€172k€204k▲
Financial debts170/4€172k€204k▲
Amounts payable within one year42/48€573k€771k▲
Current portion of amounts payable after more than one year42€55k€92k▲
Financial debts43€720€0▼
Credit institutions430/8€720€0▼
Trade debts44€232k€209k▼
Suppliers440/4€232k€209k▼
Advances received on contracts in progress46€93k€5k▼
Taxes, remuneration and social security45€191k€165k▼
Taxes450/3€109k€84k▼
Remuneration and social security454/9€82k€80k▼
Other amounts payable47/48€0€300k▲
Accrued charges and deferred income492/3€139€109▼
Income statement
Code20242025
Non-recurring operating income76A€23k€420▼
Remuneration, social security and pensions62€759k€767k▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€77k€92k▲
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€-3k€53k▲
Other operating charges640/8€20k€19k▼
Non-recurring operating charges66A€6k€9k▲
Gross operating margin9900€1.03M€947k▼
Operating profit (loss)9901€170k€6k▼
Financial income75/76B€85k€85k▼
Recurring financial income75€80k€79k▼
Non-recurring financial income76B€5k€6k▲
Financial charges65/66B€56k€68k▲
Recurring financial charges65€56k€68k▲
Profit (loss) for the period before taxes9903€200k€23k▼
Transfer from deferred taxes780€668€967▲
Transfer to deferred taxes680€5k€0▼
Income taxes67/77€66k€36k▼
Profit (loss) for the period9904€130k€-11k▼
Transfer from tax-exempt reserves789€2k€3k▲
Transfer to tax-exempt reserves689€15k€0▼
Profit (loss) for the period to be appropriated9905€118k€-8k▼
Appropriation of the result
Profit (loss) to be appropriated9906€118k€-8k▼
Transfer from equity791/2-€308k
Transfer to equity691/2€118k€0▼
To other reserves6921€118k€0▼
Profit to be distributed694/7-€300k
Return on contributions (dividend)694-€300k
Social balance
Average headcount (FTE)90877.46.3▼
The notes to these accounts (26 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
08-07
NBB filing
Annual accounts filed
fiscal year 2025 · full schema
2025
31-12
Financial
Weakest financial yearnet €-11k ▼109%
Net result drops to €-11k, the lowest in the series.
11-07
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
30-08
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema · 30 days late
2023
09-07
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
31-12
Financial
Highest result since 2018net €342k ▲82.2%
Operating result €440k, net result €342k, both a record.
31-08
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema · 31 days late
2021
27-07
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
31-12
Financial
Equity above €1MEq €1.07M ▲25.3%
3 profitable years in a row build equity to €1.07M.
31-08
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema · 31 days late
2019
23-07
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
17-07
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
06-07
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.
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, Merelbeke-Melle · 1 establishment unit since 1986
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Gontrode Heirweg 3029090 Merelbeke-MelleGround area
1.2 ha
Building footprint
5,064 m²
Volume, LiDAR
42,336 m³
Parcel 44040C0386/00G000, Flanders · tallest building 10.0 m, ±3 floors. Linked by address, not a title deed.
1 establishment unit
RESTO BOUWSPECIALITEITEN
since 19862.035.759.190
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 44040C0386/00G000 | Flanders | 1.2 ha | 1 · 5,064 m² | 9.9 m · 3 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 1,803 companies in sector 46831 we hold annual accounts for 1,397. 961 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Company data · Crossroads Bank
Identification
Legal formPublic limited company
Founded07-07-1986
Fiscal year end31-12
Activities, NACEBEL 2025
46442Wholesale trade
46831Wholesale of construction materials, general range
Sources
Crossroads Bank for EnterprisesNational Bank · 39 filingsAddress and cadastre registers
Scores and ratios are computed by Checked and are not a credit decision.