R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) : revenue, balance sheet and financial ratios

R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) is a French company founded 14 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in PLOUNEOUR-BRIGNOGAN-PLAGES (29890), this company of category PME shows in 2021 a revenue of 3.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Historique financier - R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) (SIREN 533641262)
Kennzahl 2021 2019 2018 2017 2016
Umsatz 3 445 478 € N/C N/C N/C 3 800 599 €
Nettoergebnis 521 076 € 97 995 € 34 898 € 132 272 € 136 358 €
EBITDA -16 967 € N/C N/C N/C 253 106 €
Nettomarge 15.1% N/C N/C N/C 3.6%

Umsatz und Gewinn- und Verlustrechnung

In 2021, R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) achieves revenue of 3.4 M€. Activity remains stable over the period (CAGR: -1.9%). After deducting consumption (310 k€), gross margin stands at 3.1 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -17 k€, representing -0.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 521 k€, i.e. 15.1% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2021) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

3 445 478 €

Bruttomarge (2021) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

3 135 934 €

EBITDA (2021) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

-16 967 €

EBIT (2021) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

346 897 €

Nettoergebnis (2021) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

521 076 €

EBITDA-Marge (2021) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

-0.4%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 367%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 20.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Verschuldungsgrad (2021) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

367.311%

Finanzielle Autonomie (2021) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

14.082%

Cashflow / Umsatz (2021) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

3.868%

Rückzahlungsfähigkeit (2021) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

20.388

Anlagenaltersquote (2021) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

43.5%

Entwicklung der Solvenzkennzahlen
R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER)

Positionnement sectoriel

Debt ratio
367.31 2021
2018
2019
2021
Q1: -96.48
Méd: 9.21
Q3: 156.03
Average +16 pts über 3 Jahre

In 2021, the debt ratio of R.E.V.E.S DE MER (RESEAU ... (367.31) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
14.08% 2021
2018
2019
2021
Q1: 0.13%
Méd: 30.03%
Q3: 71.5%
Average -15 pts über 3 Jahre

In 2021, the financial autonomy of R.E.V.E.S DE MER (RESEAU ... (14.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
20.39 years 2021
2021
Q1: -0.0 years
Méd: 0.0 years
Q3: 2.36 years
Average

In 2021, the repayment capacity of R.E.V.E.S DE MER (RESEAU ... (20.39) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 167.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquiditätsquote (2021) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

167.16

Zinsdeckung (2021) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

-138.198

Entwicklung der Liquiditätskennzahlen
R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER)

Positionnement sectoriel

Liquidity ratio
167.16 2021
2018
2019
2021
Q1: 40.92
Méd: 126.67
Q3: 336.59
Good

In 2021, the liquidity ratio of R.E.V.E.S DE MER (RESEAU ... (167.16) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-138.2x 2021
2021
Q1: 0.0x
Méd: 0.0x
Q3: 1.56x
Watch

In 2021, the interest coverage of R.E.V.E.S DE MER (RESEAU ... (-138.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 104 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 610 k€ to permanently finance. Over 2016-2021, WCR increased by +116%, requiring additional financing.

Operatives Working Capital (2021) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

610 263 €

Kundenforderungen (2021) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

104 j

Lieferantenverbindlichkeiten (2021) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

84 j

Lagerumschlag (2021) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

4 j

Working Capital in Umsatztagen (2021) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

64 j

Entwicklung des Working Capital und der Zahlungsfristen
R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER)

Positionnement de R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) dans son secteur

Vergleich mit der Branche Hébergement touristique et autre hébergement de courte durée

Bewertungsschätzung

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 1 392 626€ to 7 608 125€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
1392k€ 2196k€ 7608k€
2 196 124 € Range: 1 392 626€ - 7 608 125€
NAF 5 année 2021

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 25 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Hébergement touristique et autre hébergement de courte durée )

Compare R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER)

What is the revenue of R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) ?

The revenue of R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) in 2021 is 3.4 M€.

Is R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) profitable?

Yes, R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) generated a net profit of 521 k€ in 2021.

Where is the headquarters of R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) ?

The headquarters of R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) is located in PLOUNEOUR-BRIGNOGAN-PLAGES (29890), in the department Finistere.

Where to find the tax return of R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) ?

The tax return of R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) operate?

R.E.V.E.S DE MER (RESEAU EUROPEEN DE VACANCES D'ETUCATION ET DE SPORTS DE MER) operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.