SIREN : 824970982
ACDL DEVELOPPEMENT is a French company founded 9 years ago, specialized in the sector Gestion de fonds. Based in TENDU (36200), this company of category PME shows in 2025 a revenue of 121 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 121 200 € | 145 200 € | 138 000 € | 116 400 € | 110 400 € | 116 400 € | 116 400 € | 116 400 € |
| Net income | 2 595 € | 348 € | 2 262 € | 2 880 € | 1 496 € | 743 € | 6 446 € | -1 104 € |
| EBITDA | -20 842 € | -15 294 € | -28 076 € | -16 948 € | -17 771 € | -11 822 € | -6 187 € | 582 € |
| Net margin | 2.1% | 0.2% | 1.6% | 2.5% | 1.4% | 0.6% | 5.5% | -0.9% |
In 2025, ACDL DEVELOPPEMENT achieves revenue of 121 k€. Revenue is growing positively over 8 years (CAGR: +0.6%). Significant drop of -17% vs 2024. After deducting consumption (0 €), gross margin stands at 121 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -21 k€, representing -17.2% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -36%, reducing margin by 6.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
121 200 €
121 200 €
-20 842 €
-23 944 €
2 595 €
-17.2%
The debt ratio (= Financial debt / Equity x 100) stands at 8%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 88%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
8.462%
88.32%
11.302%
6.393
In 2025, the debt ratio of ACDL DEVELOPPEMENT (8.46) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of ACDL DEVELOPPEMENT (88.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2025, the repayment capacity of ACDL DEVELOPPEMENT (6.39) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 60.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
60.576
-3.224
In 2025, the liquidity ratio of ACDL DEVELOPPEMENT (60.58) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2025, the interest coverage of ACDL DEVELOPPEMENT (-3.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). WCR is negative (-127 days): operations structurally generate cash. Notable WCR improvement over the period (-844%), freeing up cash.
-42 830 €
0 j
45 j
0 j
-127 j
Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 11 022€ to 139 357€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 40 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ACDL DEVELOPPEMENT with other companies in the same sector:
The revenue of ACDL DEVELOPPEMENT in 2025 is 121 k€.
Yes, ACDL DEVELOPPEMENT generated a net profit of 3 k€ in 2025.
The headquarters of ACDL DEVELOPPEMENT is located in TENDU (36200), in the department Indre.
The tax return of ACDL DEVELOPPEMENT 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).
ACDL DEVELOPPEMENT operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.