CAMPING DU MOULIN : revenue, balance sheet and financial ratios

CAMPING DU MOULIN is a French company founded 31 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in HENDAYE (64700), this company of category PME shows in 2025 a revenue of 208 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 - CAMPING DU MOULIN (SIREN 400448726)
Indicator 2025 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 208 465 € 247 496 € 223 090 € 220 705 € 192 858 € 216 372 € 207 848 € 236 160 € 249 269 €
Net income 144 € 5 985 € 8 500 € 8 500 € 8 500 € 8 435 € 7 554 € 7 311 € 7 142 €
EBITDA 8 975 € 19 688 € 21 249 € 16 146 € 22 458 € 20 886 € 18 890 € 15 899 € 14 898 €
Net margin 0.1% 2.4% 3.8% 3.9% 4.4% 3.9% 3.6% 3.1% 2.9%

Revenue and income statement

In 2025, CAMPING DU MOULIN achieves revenue of 208 k€. Activity remains stable over the period (CAGR: -2.0%). Significant drop of -16% vs 2024. After deducting consumption (0 €), gross margin stands at 208 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 4.3% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -54%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 144 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

208 465 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

208 465 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

8 975 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 167 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

144 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.3%

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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 0%. 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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

87.032%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

4.612%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

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

5.5%

Solvency indicators evolution
CAMPING DU MOULIN

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 15.18
Med: 63.02
Q3: 174.87
Excellent

In 2025, the debt ratio of CAMPING DU MOULIN (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
87.03% 2025
2023
2024
2025
Q1: 21.56%
Med: 40.62%
Q3: 63.0%
Excellent +15 pts over 3 years

In 2025, the financial autonomy of CAMPING DU MOULIN (87.0%) 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.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.7 years
Q3: 4.89 years
Excellent

In 2025, the repayment capacity of CAMPING DU MOULIN (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 582.09. 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

582.09

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
CAMPING DU MOULIN

Sector positioning

Liquidity ratio
582.09 2025
2023
2024
2025
Q1: 84.88
Med: 193.5
Q3: 425.6
Excellent +7 pts over 3 years

In 2025, the liquidity ratio of CAMPING DU MOULIN (582.09) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 3.04x
Q3: 9.13x
Average -23 pts over 3 years

In 2025, the interest coverage of CAMPING DU MOULIN (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 36 days of revenue, i.e. 21 k€ to permanently finance. Notable WCR improvement over the period (-60%), freeing up cash.

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

20 684 €

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

1 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

17 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

50 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

36 j

WCR and payment terms evolution
CAMPING DU MOULIN

Positioning of CAMPING DU MOULIN in its sector

Comparison with sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Valuation estimate

Based on 153 transactions of similar company sales (all years), the value of CAMPING DU MOULIN is estimated at 133 211 € (range 81 579€ - 184 510€). With an EBITDA of 8 975€, the sector multiple of 7.1x is applied. The price/revenue ratio is 1.61x (premium valuation). 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
153 transactions
81k€ 133k€ 184k€
133 211 € Range: 81 579€ - 184 510€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 975 € × 7.1x
Estimation 64 133 €
33 068€ - 94 897€
Revenue Multiple 30%
208 465 € × 1.61x
Estimation 336 462 €
216 615€ - 455 239€
Net Income Multiple 20%
144 € × 7.2x
Estimation 1 030 €
307€ - 2 454€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 153 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 (Terrains de camping et parcs pour caravanes ou véhicules de loisirs)

Compare CAMPING DU MOULIN with other companies in the same sector:

Voir toutes les statistiques du secteur Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Frequently asked questions about CAMPING DU MOULIN

What is the revenue of CAMPING DU MOULIN ?

The revenue of CAMPING DU MOULIN in 2025 is 208 k€.

Is CAMPING DU MOULIN profitable?

Yes, CAMPING DU MOULIN generated a net profit of 144€ in 2025.

Where is the headquarters of CAMPING DU MOULIN ?

The headquarters of CAMPING DU MOULIN is located in HENDAYE (64700), in the department Pyrenees-Atlantiques.

Where to find the tax return of CAMPING DU MOULIN ?

The tax return of CAMPING DU MOULIN 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 CAMPING DU MOULIN operate?

CAMPING DU MOULIN operates in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs (NAF code 55.30Z). See the 'Sector positioning' section above to compare the company with its competitors.