SIREN : 917430548
AFL DEVELOPPEMENT is a French company founded 3 years ago, specialized in the sector Activités des sièges sociaux. Based in VARENNES-LE-GRAND (71240), this company of category PME shows in 2025 a revenue of 218 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 |
|---|---|---|---|
| Revenue | 217 661 € | 177 240 € | 56 812 € |
| Net income | 485 274 € | 201 027 € | 652 887 € |
| EBITDA | 2 607 € | -2 550 € | -8 905 € |
| Net margin | 222.9% | 113.4% | 1149.2% |
In 2025, AFL DEVELOPPEMENT achieves revenue of 218 k€. Over the period 2023-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +95.7%. Vs 2024, growth of +23% (177 k€ -> 218 k€). After deducting consumption (0 €), gross margin stands at 218 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 3 k€, representing 1.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 485 k€, i.e. 222.9% of revenue. This profit can be retained or distributed to shareholders.
217 661 €
217 661 €
2 607 €
2 458 €
485 274 €
1.2%
The debt ratio (= Financial debt / Equity x 100) stands at 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 73%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 227.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
34.221%
73.446%
227.637%
1.031
57.0%
In 2025, the debt ratio of AFL DEVELOPPEMENT (34.22) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of AFL DEVELOPPEMENT (73.5%) 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 AFL DEVELOPPEMENT (1.03) 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 965.79. 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 376.1x. Operating income very largely covers interest expenses: high safety margin.
965.795
376.103
In 2025, the liquidity ratio of AFL DEVELOPPEMENT (965.79) 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.
In 2025, the interest coverage of AFL DEVELOPPEMENT (376.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Overall, WCR represents 355 days of revenue, i.e. 214 k€ to permanently finance. Over 2023-2025, WCR increased by +99%, requiring additional financing.
214 427 €
29 j
31 j
0 j
355 j
Based on 54 transactions of similar company sales
in 2025,
the value of AFL DEVELOPPEMENT is estimated at
310 907 €
(range 98 761€ - 602 287€).
With an EBITDA of 2 607€, the sector multiple of 1.1x is applied.
The price/revenue ratio is 0.63x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 AFL DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of AFL DEVELOPPEMENT in 2025 is 218 k€.
Yes, AFL DEVELOPPEMENT generated a net profit of 485 k€ in 2025.
The headquarters of AFL DEVELOPPEMENT is located in VARENNES-LE-GRAND (71240), in the department Saone-et-Loire.
The tax return of AFL 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).
AFL DEVELOPPEMENT operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.