Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2000-06-21 (25 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: SAINT-DENIS-LES-BOURG (01000), Ain
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
BOWLING BRESSE LOISIRS : revenue, balance sheet and financial ratios
BOWLING BRESSE LOISIRS is a French company
founded 25 years ago,
specialized in the sector Restauration traditionnelle.
Based in SAINT-DENIS-LES-BOURG (01000),
this company of category PME
shows in 2020 a revenue of 457 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - BOWLING BRESSE LOISIRS (SIREN 432195311)
Indicator
2025
2024
2023
2022
2021
2020
2019
Revenue
N/C
N/C
N/C
N/C
N/C
457 139 €
N/C
Net income
21 570 €
30 404 €
34 872 €
3 980 €
19 516 €
-26 535 €
20 692 €
EBITDA
N/C
N/C
N/C
N/C
N/C
-40 668 €
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
-5.8%
N/C
Revenue and income statement
In 2025, BOWLING BRESSE LOISIRS generates positive net income of 22 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2025: 21 k€ -> 22 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
21 570 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 545%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
545.134%
Financial autonomy (2025)
?
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
14.029%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
2025
Debt ratio
19.84
14514.753
2506.774
1934.371
797.502
464.266
545.134
Financial autonomy
71.401
0.607
3.418
4.18
9.79
12.875
14.029
Repayment capacity
None
-13.477
None
None
None
None
None
Cash flow / Revenue
None%
-9.267%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
545.132025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Watch
In 2025, the debt ratio of BOWLING BRESSE LOISIRS (545.13) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
14.03%2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Average
In 2025, the financial autonomy of BOWLING BRESSE LOISIRS (14.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 154.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
203.103
343.068
301.863
152.334
192.007
59.759
154.934
Interest coverage
None
-8.673
None
None
None
None
None
Sector positioning
Liquidity ratio
154.932025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Good-11 pts over 3 years
In 2025, the liquidity ratio of BOWLING BRESSE LOISIRS (154.93) 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.
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 (2025)
?
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 (2025)
?
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 (2025)
?
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 (2025)
?
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 BOWLING BRESSE LOISIRS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
34 029 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
65
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
Supplier payment term (days)
0
11
0
0
0
0
0
Positioning of BOWLING BRESSE LOISIRS in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 557 transactions of similar company sales
in 2025,
the value of BOWLING BRESSE LOISIRS is estimated at
121 847 €
(range 68 924€ - 275 963€).
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.
Estimated enterprise value2025
557 transactions
68k€121k€275k€
121 847 €Range: 68 924€ - 275 963€
NAF 5 année 2025
Valuation method used
Net Income Multiple
21 570 €
×
5.6x
=121 847 €
Range: 68 924€ - 275 964€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 557 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 (Restauration traditionnelle)
Compare BOWLING BRESSE LOISIRS with other companies in the same sector:
Frequently asked questions about BOWLING BRESSE LOISIRS
What is the revenue of BOWLING BRESSE LOISIRS ?
The revenue of BOWLING BRESSE LOISIRS in 2020 is 457 k€.
Is BOWLING BRESSE LOISIRS profitable?
Yes, BOWLING BRESSE LOISIRS generated a net profit of 22 k€ in 2025.
Where is the headquarters of BOWLING BRESSE LOISIRS ?
The headquarters of BOWLING BRESSE LOISIRS is located in SAINT-DENIS-LES-BOURG (01000), in the department Ain.
Where to find the tax return of BOWLING BRESSE LOISIRS ?
The tax return of BOWLING BRESSE LOISIRS 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 BOWLING BRESSE LOISIRS operate?
BOWLING BRESSE LOISIRS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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