BELLA CENTER : revenue, balance sheet and financial ratios

BELLA CENTER is a French company founded 8 years ago, specialized in the sector Activités des centres de culture physique. Based in SAINT-CHAMOND (42400), this company of category PME shows in 2022 a revenue of 565 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - BELLA CENTER (SIREN 835328253)
Indicator 2023 2022 2019
Revenue N/C 564 887 € 419 233 €
Net income 115 999 € 2 291 € 1 401 €
EBITDA N/C 75 781 € 53 011 €
Net margin N/C 0.4% 0.3%

Revenue and income statement

In 2023, BELLA CENTER generates positive net income of 116 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2023: 1 k€ -> 116 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

115 999 €

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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 359%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

358.532%

Financial autonomy (2023) ?
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

18.311%

Asset age ratio (2023) ?
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

66.8%

Solvency indicators evolution
BELLA CENTER

Sector positioning

Debt ratio
358.53 2023
2019
2022
2023
Q1: -67.71
Med: 28.92
Q3: 163.24
Average

In 2023, the debt ratio of BELLA CENTER (358.53) 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
18.31% 2023
2019
2022
2023
Q1: 0.0%
Med: 21.08%
Q3: 49.14%
Average +19 pts over 3 years

In 2023, the financial autonomy of BELLA CENTER (18.3%) 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
12.92 years 2022
2019
2022
Q1: -1.63 years
Med: 0.79 years
Q3: 4.51 years
Watch

In 2022, the repayment capacity of BELLA CENTER (12.92) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 160.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

160.35

Liquidity indicators evolution
BELLA CENTER

Sector positioning

Liquidity ratio
160.35 2023
2019
2022
2023
Q1: 51.21
Med: 112.75
Q3: 250.76
Good -14 pts over 3 years

In 2023, the liquidity ratio of BELLA CENTER (160.35) 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.

Interest coverage
7.0x 2022
2019
2022
Q1: 0.0x
Med: 1.02x
Q3: 5.72x
Excellent

In 2022, the interest coverage of BELLA CENTER (7.0x) 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.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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 (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
BELLA CENTER

Positioning of BELLA CENTER in its sector

Comparison with sector Activités des centres de culture physique

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of BELLA CENTER is estimated at 703 279 € (range 337 872€ - 1 553 875€). 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 2023
57 tx
337k€ 703k€ 1553k€
703 279 € Range: 337 872€ - 1 553 875€
NAF 5 all-time

Valuation method used

Net Income Multiple
115 999 € × 6.1x = 703 280 €
Range: 337 873€ - 1 553 875€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Activités des centres de culture physique)

Compare BELLA CENTER with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des centres de culture physique

Frequently asked questions about BELLA CENTER

What is the revenue of BELLA CENTER ?

The revenue of BELLA CENTER in 2022 is 565 k€.

Is BELLA CENTER profitable?

Yes, BELLA CENTER generated a net profit of 116 k€ in 2023.

Where is the headquarters of BELLA CENTER ?

The headquarters of BELLA CENTER is located in SAINT-CHAMOND (42400), in the department Loire.

Where to find the tax return of BELLA CENTER ?

The tax return of BELLA CENTER 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 BELLA CENTER operate?

BELLA CENTER operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.