BO2 : revenue, balance sheet and financial ratios

BO2 is a French company founded 14 years ago, specialized in the sector Activités de clubs de sports. Based in SAINT-OUEN-SUR-SEINE (93400), this company of category ETI shows in 2020 a revenue of 1.0 M€. 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 - BO2 (SIREN 539874768)
Indicator 2024 2023 2022 2020 2018 2017 2016 2015 2014
Revenue N/C N/C N/C 1 030 354 € 2 141 975 € 1 853 347 € 1 681 459 € N/C 1 369 385 €
Net income -233 138 € -237 400 € -440 190 € -265 470 € 70 230 € 73 916 € 68 686 € 39 956 € -11 144 €
EBITDA N/C N/C N/C 54 926 € 444 616 € 387 322 € 328 234 € N/C 141 312 €
Net margin N/C N/C N/C -25.8% 3.3% 4.0% 4.1% N/C -0.8%

Revenue and income statement

En 2024, BO2 registra una pérdida neta de 233 k€.

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

-233 138 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 641%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 8%. Baja autonomía: la empresa depende fuertemente de financiación externa.

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

640.982%

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

7.518%

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

34.2%

Solvency indicators evolution
BO2

Sector positioning

Ratio de endeudamiento
640.98 2024
2022
2023
2024
Q1: 0.0
Med: 34.22
Q3: 146.62
Vigilar

En 2024, el ratio de endeudamiento de BO2 (640.98) se sitúa en el top 25% del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio alto puede indicar dependencia excesiva de financiación externa.

Autonomía financiera
7.52% 2024
2022
2023
2024
Q1: 0.0%
Med: 19.1%
Q3: 35.78%
Average -28 pts over 3 years

En 2024, el autonomía financiera de BO2 (7.5%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Liquidity ratios

El ratio de liquidez se sitúa en 118.40. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

118.398

Liquidity indicators evolution
BO2

Sector positioning

Ratio de liquidez
118.4 2024
2022
2023
2024
Q1: 81.54
Med: 131.18
Q3: 208.3
Average -31 pts over 3 years

En 2024, el ratio de liquidez de BO2 (118.40) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería.

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

0 €

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

0 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 and payment terms evolution
BO2

Positioning of BO2 in its sector

Comparison with sector Activités de clubs de sports

Similar companies (Activités de clubs de sports)

Compare BO2 with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de clubs de sports

Frequently asked questions about BO2

What is the revenue of BO2 ?

The revenue of BO2 in 2020 is 1.0 M€.

Is BO2 profitable?

BO2 recorded a net loss in 2024.

Where is the headquarters of BO2 ?

The headquarters of BO2 is located in SAINT-OUEN-SUR-SEINE (93400), in the department Seine-Saint-Denis.

Where to find the tax return of BO2 ?

The tax return of BO2 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 BO2 operate?

BO2 operates in the sector Activités de clubs de sports (NAF code 93.12Z). See the 'Sector positioning' section above to compare the company with its competitors.