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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.

Data updated on 2026-05-09

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

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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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 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
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

44.8%

Solvency indicators evolution
BOWLING BRESSE LOISIRS

Sector positioning

Debt ratio
545.13 2025
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

154.934

Liquidity indicators evolution
BOWLING BRESSE LOISIRS

Sector positioning

Liquidity ratio
154.93 2025
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

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 value 2025
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

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.