SIREN : 411994726
B.A.A. is a French company founded 29 years ago, specialized in the sector Activités des sociétés holding. Based in ROIFFIEUX (07100), this company of category PME shows in 2025 a revenue of 25 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 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 25 449 € | 25 449 € | 29 592 € | 28 978 € | 38 254 € | 33 852 € | 66 035 € | 75 161 € | 73 144 € |
| Net income | 68 641 € | 154 462 € | 87 414 € | 162 949 € | 152 376 € | 157 110 € | 138 678 € | 97 148 € | 90 094 € |
| EBITDA | 2 340 € | 13 338 € | 17 398 € | 15 627 € | 23 234 € | 17 575 € | 49 204 € | 57 072 € | 55 669 € |
| Net margin | 269.7% | 606.9% | 295.4% | 562.3% | 398.3% | 464.1% | 210.0% | 129.3% | 123.2% |
In 2025, B.A.A. achieves revenue of 25 k€. Revenue is declining over the period 2017-2025 (CAGR: -12.4%). Slight decline of 0% vs 2024. After deducting consumption (0 €), gross margin stands at 25 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 2 k€, representing 9.2% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -82%, reducing margin by 43.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 69 k€, i.e. 269.7% of revenue. This profit can be retained or distributed to shareholders.
25 449 €
25 449 €
2 340 €
4 840 €
68 641 €
9.2%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 99%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 254.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.242%
99.106%
254.682%
0.146
In 2025, the debt ratio of B.A.A. (0.24) 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 B.A.A. (99.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2025, the repayment capacity of B.A.A. (0.15) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 483.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
483.309
0.0
In 2025, the liquidity ratio of B.A.A. (483.31) 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.
In 2025, the interest coverage of B.A.A. (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 270 days. Excellent situation: suppliers finance 205 days of the operating cycle (retail model). Overall, WCR represents 52 days of revenue, i.e. 4 k€ to permanently finance. Notable WCR improvement over the period (-100%), freeing up cash.
3 688 €
65 j
270 j
0 j
52 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 18 426€ to 356 539€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 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 B.A.A. with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of B.A.A. in 2025 is 25 k€.
Yes, B.A.A. generated a net profit of 69 k€ in 2025.
The headquarters of B.A.A. is located in ROIFFIEUX (07100), in the department Ardeche.
The tax return of B.A.A. 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).
B.A.A. operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.