Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

BSPJ : revenue, balance sheet and financial ratios

BSPJ is a French company founded 24 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in BESANCON (25000), this company of category PME shows in 2022 a net income negative of -19 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - BSPJ (SIREN 439535980)
Indicator 2022
Revenue N/C
Net income -19 006 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2022, BSPJ records a net loss of 19 k€. This deficit will reduce equity on the balance sheet.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-19 006 €

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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

55.726%

Financial autonomy (2022) ?
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

24.591%

Asset age ratio (2022) ?
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

24.6%

Solvency indicators evolution
BSPJ

Sector positioning

Debt ratio
55.73 2022
2022
Q1: 0.0
Med: 23.39
Q3: 112.96
Average

In 2022, the debt ratio of BSPJ (55.73) 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
24.59% 2022
2022
Q1: 2.19%
Med: 28.72%
Q3: 58.92%
Average

In 2022, the financial autonomy of BSPJ (24.6%) 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 55.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

55.361

Liquidity indicators evolution
BSPJ

Sector positioning

Liquidity ratio
55.36 2022
2022
Q1: 91.36
Med: 176.87
Q3: 365.72
Watch

In 2022, the liquidity ratio of BSPJ (55.36) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Positioning of BSPJ in its sector

Comparison with sector Autres activités récréatives et de loisirs

Similar companies (Autres activités récréatives et de loisirs)

Compare BSPJ with other companies in the same sector:

Frequently asked questions about BSPJ

What is the revenue of BSPJ ?

The revenue of BSPJ is not publicly disclosed (confidential accounts filed with INPI).

Is BSPJ profitable?

BSPJ recorded a net loss in 2022.

Where is the headquarters of BSPJ ?

The headquarters of BSPJ is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of BSPJ ?

The tax return of BSPJ 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 BSPJ operate?

BSPJ operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.