SIREN : 311294904
BREST EN VUE SEM is a French company founded 126 years ago, specialized in the sector Gestion d'installations sportives. Based in BREST (29200), this company of category ETI shows in 2024 a revenue of 20.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 20 893 806 € | 21 775 085 € | 17 185 856 € | 14 333 241 € | 23 335 029 € | 22 231 673 € | 21 253 684 € | 22 068 629 € |
| Net income | 98 562 € | 1 007 229 € | 623 079 € | -89 277 € | 366 648 € | 409 729 € | 644 631 € | 516 786 € |
| EBITDA | 3 884 328 € | 3 785 985 € | 3 480 360 € | 1 142 861 € | 3 377 755 € | 2 905 576 € | 2 632 450 € | 2 422 054 € |
| Net margin | 0.5% | 4.6% | 3.6% | -0.6% | 1.6% | 1.8% | 3.0% | 2.3% |
In 2024, BREST EN VUE SEM achieves revenue of 20.9 M€. Activity remains stable over the period (CAGR: -0.7%). Slight decline of -4% vs 2023. After deducting consumption (1.5 M€), gross margin stands at 19.4 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.9 M€, representing 18.6% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 99 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.
20 893 806 €
19 411 127 €
3 884 328 €
-794 704 €
98 562 €
10.8%
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 74%. 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 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
7.531%
74.285%
2.956%
3.446
62.2%
In 2024, the debt ratio of BREST EN VUE SEM (7.53) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of BREST EN VUE SEM (74.3%) 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 2024, the repayment capacity of BREST EN VUE SEM (3.45) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 218.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 2.1x. Financial charges are adequately covered by operations.
218.02
2.092
In 2024, the liquidity ratio of BREST EN VUE SEM (218.02) 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.
In 2024, the interest coverage of BREST EN VUE SEM (2.1x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 106 days of revenue, i.e. 6.2 M€ to permanently finance. Over 2016-2024, WCR increased by +454%, requiring additional financing.
6 165 762 €
60 j
43 j
6 j
106 j
Based on 73 transactions of similar company sales
(all years),
the value of BREST EN VUE SEM is estimated at
11 521 625 €
(range 5 630 370€ - 18 468 758€).
With an EBITDA of 3 884 328€, the sector multiple of 4.0x is applied.
The price/revenue ratio is 0.57x
(in line with sector norms).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 73 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 BREST EN VUE SEM with other companies in the same sector:
Voir toutes les statistiques du secteur Gestion d'installations sportives
The revenue of BREST EN VUE SEM in 2024 is 20.9 M€.
Yes, BREST EN VUE SEM generated a net profit of 99 k€ in 2024.
The headquarters of BREST EN VUE SEM is located in BREST (29200), in the department Finistere.
The tax return of BREST EN VUE SEM 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).
BREST EN VUE SEM operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.