ACTIVE DEVELOPMENT CONSULTING MANAGEMENT : revenue, balance sheet and financial ratios

ACTIVE DEVELOPMENT CONSULTING MANAGEMENT is a French company founded 13 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in CLERMONT-FERRAND (63000), this company of category PME shows in 2024 a revenue of 441 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

Financial history - ACTIVE DEVELOPMENT CONSULTING MANAGEMENT (SIREN 792585051)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 440 754 € 398 754 € 365 485 € 342 520 € 248 642 € 224 641 € 197 193 €
Net income 484 832 € 409 943 € 383 296 € 352 113 € 287 736 € 210 918 € 153 361 €
EBITDA 202 911 € 167 337 € 159 136 € 152 366 € 66 797 € 40 200 € 712 €
Net margin 110.0% 102.8% 104.9% 102.8% 115.7% 93.9% 77.8%

Revenue and income statement

In 2024, ACTIVE DEVELOPMENT CONSULTING MANAGEMENT achieves revenue of 441 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.3%. Vs 2023, growth of +11% (399 k€ -> 441 k€). After deducting consumption (0 €), gross margin stands at 441 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 203 k€, representing 46.0% of revenue. Positive scissor effect: EBITDA margin improves by +4.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 485 k€, i.e. 110.0% 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

440 754 €

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

440 754 €

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

202 911 €

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

229 967 €

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

484 832 €

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

46.0%

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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 1%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 110.3% 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

1.323%

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

1.281%

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

110.27%

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

0.0

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

68.7%

Solvency indicators evolution
ACTIVE DEVELOPMENT CONSULTING MANAGEMENT

Sector positioning

Debt ratio
1.32 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Good

In 2024, the debt ratio of ACTIVE DEVELOPMENT CONSUL... (1.32) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
1.28% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Average

In 2024, the financial autonomy of ACTIVE DEVELOPMENT CONSUL... (1.3%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Excellent

In 2024, the repayment capacity of ACTIVE DEVELOPMENT CONSUL... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1487.73. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

1487.734

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

0.022

Liquidity indicators evolution
ACTIVE DEVELOPMENT CONSULTING MANAGEMENT

Sector positioning

Liquidity ratio
1487.73 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Excellent

In 2024, the liquidity ratio of ACTIVE DEVELOPMENT CONSUL... (1487.73) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Good -23 pts over 3 years

In 2024, the interest coverage of ACTIVE DEVELOPMENT CONSUL... (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 121 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The gap of 73 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 157 days of revenue, i.e. 193 k€ to permanently finance. Over 2018-2024, WCR increased by +181%, requiring additional financing.

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

192 530 €

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

121 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

48 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

157 j

WCR and payment terms evolution
ACTIVE DEVELOPMENT CONSULTING MANAGEMENT

Positioning of ACTIVE DEVELOPMENT CONSULTING 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 ACTIVE DEVELOPMENT CONSULTING MANAGEMENT is estimated at 1 190 697 € (range 390 156€ - 2 469 090€). With an EBITDA of 202 911€, 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
390k€ 1190k€ 2469k€
1 190 697 € Range: 390 156€ - 2 469 090€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
202 911 € × 4.3x
Estimation 864 064 €
171 787€ - 1 383 389€
Revenue Multiple 30%
440 754 € × 0.66x
Estimation 290 413 €
169 012€ - 321 126€
Net Income Multiple 20%
484 832 € × 6.9x
Estimation 3 357 708 €
1 267 797€ - 8 405 293€

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 ACTIVE DEVELOPMENT CONSULTING 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 ACTIVE DEVELOPMENT CONSULTING MANAGEMENT

What is the revenue of ACTIVE DEVELOPMENT CONSULTING MANAGEMENT ?

The revenue of ACTIVE DEVELOPMENT CONSULTING MANAGEMENT in 2024 is 441 k€.

Is ACTIVE DEVELOPMENT CONSULTING MANAGEMENT profitable?

Yes, ACTIVE DEVELOPMENT CONSULTING MANAGEMENT generated a net profit of 485 k€ in 2024.

Where is the headquarters of ACTIVE DEVELOPMENT CONSULTING MANAGEMENT ?

The headquarters of ACTIVE DEVELOPMENT CONSULTING MANAGEMENT is located in CLERMONT-FERRAND (63000), in the department Puy-de-Dome.

Where to find the tax return of ACTIVE DEVELOPMENT CONSULTING MANAGEMENT ?

The tax return of ACTIVE DEVELOPMENT CONSULTING 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 ACTIVE DEVELOPMENT CONSULTING MANAGEMENT operate?

ACTIVE DEVELOPMENT CONSULTING 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.