CENTRE AQUATIQUE HAGONDANGE : revenue, balance sheet and financial ratios

CENTRE AQUATIQUE HAGONDANGE is a French company founded 5 years ago, specialized in the sector Gestion d'installations sportives. Based in HAGONDANGE (57300), this company of category ETI shows in 2024 a revenue of 1.2 M€. 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 - CENTRE AQUATIQUE HAGONDANGE (SIREN 892767054)
Indicator 2024 2023 2022 2021
Revenue 1 235 374 € 1 233 459 € 1 071 144 € 462 001 €
Net income 14 488 € 2 665 € 14 148 € 2 443 €
EBITDA -297 688 € -188 376 € -517 125 € -336 523 €
Net margin 1.2% 0.2% 1.3% 0.5%

Revenue and income statement

In 2024, CENTRE AQUATIQUE HAGONDANGE achieves revenue of 1.2 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +38.8%. Vs 2023: +0%. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -298 k€, representing -24.1% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -58%, reducing margin by 8.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 235 374 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 235 374 €

EBITDA (2024) ?
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

-297 688 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

18 601 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 488 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-24.1%

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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 573%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

573.289%

Financial autonomy (2024) ?
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

1.996%

Cash flow / Revenue (2024) ?
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

5.734%

Repayment capacity (2024) ?
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

1.303

Asset age ratio (2024) ?
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

33.2%

Solvency indicators evolution
CENTRE AQUATIQUE HAGONDANGE

Sector positioning

Debt ratio
573.29 2024
2022
2023
2024
Q1: -17.27
Med: 5.13
Q3: 92.8
Watch

In 2024, the debt ratio of CENTRE AQUATIQUE HAGONDANGE (573.29) 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
2.0% 2024
2022
2023
2024
Q1: -6.71%
Med: 15.59%
Q3: 43.78%
Average

In 2024, the financial autonomy of CENTRE AQUATIQUE HAGONDANGE (2.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.3 years 2024
2022
2023
2024
Q1: -0.24 years
Med: 0.01 years
Q3: 2.13 years
Average -10 pts over 3 years

In 2024, the repayment capacity of CENTRE AQUATIQUE HAGONDANGE (1.30) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 100.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

100.87

Interest coverage (2024) ?
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

-1.966

Liquidity indicators evolution
CENTRE AQUATIQUE HAGONDANGE

Sector positioning

Liquidity ratio
100.87 2024
2022
2023
2024
Q1: 63.6
Med: 125.65
Q3: 265.45
Average

In 2024, the liquidity ratio of CENTRE AQUATIQUE HAGONDANGE (100.87) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-1.97x 2024
2022
2023
2024
Q1: -0.45x
Med: 0.07x
Q3: 7.41x
Average

In 2024, the interest coverage of CENTRE AQUATIQUE HAGONDANGE (-2.0x) 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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 207 days. Excellent situation: suppliers finance 142 days of the operating cycle (retail model). Overall, WCR represents 134 days of revenue, i.e. 458 k€ to permanently finance. Over 2021-2024, WCR increased by +220%, requiring additional financing.

Operating WCR (2024) ?
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

458 324 €

Customer credit (2024) ?
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

65 j

Supplier credit (2024) ?
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

207 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

134 j

WCR and payment terms evolution
CENTRE AQUATIQUE HAGONDANGE

Positioning of CENTRE AQUATIQUE HAGONDANGE in its sector

Comparison with sector Gestion d'installations sportives

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of CENTRE AQUATIQUE HAGONDANGE is estimated at 454 322 € (range 145 238€ - 736 118€). 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.

Estimated enterprise value 2024
73 tx
145k€ 454k€ 736k€
454 322 € Range: 145 238€ - 736 118€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 235 374 € × 0.57x
Estimation 705 902 €
222 734€ - 1 138 199€
Net Income Multiple 20%
14 488 € × 5.3x
Estimation 76 954 €
28 996€ - 132 998€
How is this estimate calculated?

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.

  • 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 (Gestion d'installations sportives)

Compare CENTRE AQUATIQUE HAGONDANGE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about CENTRE AQUATIQUE HAGONDANGE

What is the revenue of CENTRE AQUATIQUE HAGONDANGE ?

The revenue of CENTRE AQUATIQUE HAGONDANGE in 2024 is 1.2 M€.

Is CENTRE AQUATIQUE HAGONDANGE profitable?

Yes, CENTRE AQUATIQUE HAGONDANGE generated a net profit of 14 k€ in 2024.

Where is the headquarters of CENTRE AQUATIQUE HAGONDANGE ?

The headquarters of CENTRE AQUATIQUE HAGONDANGE is located in HAGONDANGE (57300), in the department Moselle.

Where to find the tax return of CENTRE AQUATIQUE HAGONDANGE ?

The tax return of CENTRE AQUATIQUE HAGONDANGE 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 CENTRE AQUATIQUE HAGONDANGE operate?

CENTRE AQUATIQUE HAGONDANGE 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.