ACTIV FITNESS MANAGEMENT : revenue, balance sheet and financial ratios

ACTIV FITNESS MANAGEMENT is a French company founded 12 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in BAILLY-ROMAINVILLIERS (77700), this company of category PME shows in 2024 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ACTIV FITNESS MANAGEMENT (SIREN 799478250)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 750 000 € 1 524 500 € 1 301 000 € N/C N/C 1 319 279 € 1 982 015 € 1 480 814 € N/C
Net income 4 382 198 € 2 171 126 € 133 684 € 684 782 € 21 817 € 786 752 € 132 793 € 155 868 € 272 968 €
EBITDA 233 847 € 15 267 € 34 045 € N/C N/C -180 939 € -7 378 € -90 594 € N/C
Net margin 250.4% 142.4% 10.3% N/C N/C 59.6% 6.7% 10.5% N/C

Revenue and income statement

In 2024, ACTIV FITNESS MANAGEMENT achieves revenue of 1.8 M€. Revenue is growing positively over 9 years (CAGR: +2.4%). Vs 2023, growth of +15% (1.5 M€ -> 1.8 M€). After deducting consumption (55 k€), gross margin stands at 1.7 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 234 k€, representing 13.4% of revenue. Positive scissor effect: EBITDA margin improves by +12.4 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.4 M€, i.e. 250.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 750 000 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 694 684 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

233 847 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

203 430 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 382 198 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.3%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 70%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 250.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

69.941%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

57.688%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

250.925%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

1.576

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

73.6%

Solvency indicators evolution
ACTIV FITNESS MANAGEMENT

Sector positioning

Debt ratio
69.94 2024
2022
2023
2024
Q1: 0.0
Med: 3.99
Q3: 41.75
Average

In 2024, the debt ratio of ACTIV FITNESS MANAGEMENT (69.94) 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
57.69% 2024
2022
2023
2024
Q1: 4.19%
Med: 38.81%
Q3: 76.4%
Good +12 pts over 3 years

In 2024, the financial autonomy of ACTIV FITNESS MANAGEMENT (57.7%) 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.

Repayment capacity
1.58 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of ACTIV FITNESS MANAGEMENT (1.58) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 221.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 113.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

221.442

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

113.021

Liquidity indicators evolution
ACTIV FITNESS MANAGEMENT

Sector positioning

Liquidity ratio
221.44 2024
2022
2023
2024
Q1: 138.7
Med: 312.74
Q3: 965.51
Average -26 pts over 3 years

In 2024, the liquidity ratio of ACTIV FITNESS MANAGEMENT (221.44) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
113.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Excellent

In 2024, the interest coverage of ACTIV FITNESS MANAGEMENT (113.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

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: 58 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). WCR is negative (-44 days): operations structurally generate cash.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

-214 183 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

58 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-44 j

WCR and payment terms evolution
ACTIV FITNESS MANAGEMENT

Positioning of ACTIV FITNESS MANAGEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of ACTIV FITNESS MANAGEMENT is estimated at 6 913 611 € (range 2 592 125€ - 16 374 058€). With an EBITDA of 233 847€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
2592k€ 6913k€ 16374k€
6 913 611 € Range: 2 592 125€ - 16 374 058€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
233 847 € × 4.3x
Estimation 995 800 €
197 978€ - 1 594 302€
Revenue Multiple 30%
1 750 000 € × 0.66x
Estimation 1 153 075 €
671 056€ - 1 275 022€
Net Income Multiple 20%
4 382 198 € × 6.9x
Estimation 30 348 945 €
11 459 100€ - 75 972 006€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare ACTIV FITNESS MANAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about ACTIV FITNESS MANAGEMENT

What is the revenue of ACTIV FITNESS MANAGEMENT ?

The revenue of ACTIV FITNESS MANAGEMENT in 2024 is 1.8 M€.

Is ACTIV FITNESS MANAGEMENT profitable?

Yes, ACTIV FITNESS MANAGEMENT generated a net profit of 4.4 M€ in 2024.

Where is the headquarters of ACTIV FITNESS MANAGEMENT ?

The headquarters of ACTIV FITNESS MANAGEMENT is located in BAILLY-ROMAINVILLIERS (77700), in the department Seine-et-Marne.

Where to find the tax return of ACTIV FITNESS MANAGEMENT ?

The tax return of ACTIV FITNESS MANAGEMENT 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 ACTIV FITNESS MANAGEMENT operate?

ACTIV FITNESS MANAGEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.