CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN : revenue, balance sheet and financial ratios

CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN is a French company founded 27 years ago, specialized in the sector Activités de clubs de sports. Based in BRIVE-LA-GAILLARDE (19100), this company of category PME shows in 2025 a revenue of 15.5 M€. 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 - CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN (SIREN 419346507)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 531 470 € 13 848 343 € 15 444 412 € 14 129 523 € 11 878 725 € 15 260 368 € 12 847 297 € 14 886 662 € 15 030 437 € 13 613 351 €
Net income -3 952 271 € -2 547 473 € -3 610 334 € 375 344 € 634 860 € 444 078 € 237 664 € -142 105 € 238 572 € 148 823 €
EBITDA -5 577 576 € -3 166 024 € -3 904 684 € -924 913 € 141 302 € 1 507 997 € 66 431 € -940 192 € 29 098 € 405 351 €
Net margin -25.4% -18.4% -23.4% 2.7% 5.3% 2.9% 1.8% -1.0% 1.6% 1.1%

Revenue and income statement

In 2025, CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN achieves revenue of 15.5 M€. Revenue is growing positively over 10 years (CAGR: +1.5%). Vs 2024, growth of +12% (13.8 M€ -> 15.5 M€). After deducting consumption (836 k€), gross margin stands at 14.7 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5.6 M€, representing -35.9% of revenue. Warning negative scissor effect: despite revenue change (+12%), EBITDA varies by -76%, reducing margin by 13.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4.0 M€ (-25.4% of revenue), which will impact equity.

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

15 531 470 €

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

14 695 255 €

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

-5 577 576 €

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

-5 339 897 €

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

-3 952 271 €

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

-34.7%

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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 280%. 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 20%. 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

280.025%

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

19.768%

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

-34.939%

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

-1.794

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

75.9%

Solvency indicators evolution
CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN

Sector positioning

Debt ratio
280.02 2025
2023
2024
2025
Q1: 0.73
Med: 28.3
Q3: 118.88
Watch +26 pts over 3 years

In 2025, the debt ratio of CLUB ATHLETIQUE BRIVISTE ... (280.02) 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
19.77% 2025
2023
2024
2025
Q1: 8.91%
Med: 23.2%
Q3: 37.37%
Average -31 pts over 3 years

In 2025, the financial autonomy of CLUB ATHLETIQUE BRIVISTE ... (19.8%) 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
-1.79 years 2025
2023
2024
2025
Q1: -0.66 years
Med: -0.2 years
Q3: 0.0 years
Excellent -19 pts over 3 years

In 2025, the repayment capacity of CLUB ATHLETIQUE BRIVISTE ... (-1.79) 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 117.56. 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

117.565

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

-4.077

Liquidity indicators evolution
CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN

Sector positioning

Liquidity ratio
117.56 2025
2023
2024
2025
Q1: 104.78
Med: 149.38
Q3: 198.16
Average -43 pts over 3 years

In 2025, the liquidity ratio of CLUB ATHLETIQUE BRIVISTE ... (117.56) 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
-4.08x 2025
2023
2024
2025
Q1: -3.61x
Med: -0.51x
Q3: 0.0x
Average -25 pts over 3 years

In 2025, the interest coverage of CLUB ATHLETIQUE BRIVISTE ... (-4.1x) 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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Overall, WCR represents 19 days of revenue, i.e. 802 k€ to permanently finance. Over 2016-2025, WCR increased by +208%, requiring additional financing.

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

801 579 €

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

40 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

92 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 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

19 j

WCR and payment terms evolution
CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN

Positioning of CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN in its sector

Comparison with sector Activités de clubs de sports

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN is estimated at 9 625 620 € (range 4 816 961€ - 15 494 367€). The price/revenue ratio is 0.62x (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.

Estimated enterprise value 2025
161 transactions
4816k€ 9625k€ 15494k€
9 625 620 € Range: 4 816 961€ - 15 494 367€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
15 531 470 € × 0.62x = 9 625 620 €
Range: 4 816 961€ - 15 494 367€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 161 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 (Activités de clubs de sports)

Compare CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de clubs de sports

Frequently asked questions about CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN

What is the revenue of CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN ?

The revenue of CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN in 2025 is 15.5 M€.

Is CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN profitable?

CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN recorded a net loss in 2025.

Where is the headquarters of CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN ?

The headquarters of CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN is located in BRIVE-LA-GAILLARDE (19100), in the department Correze.

Where to find the tax return of CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN ?

The tax return of CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN 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 CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN operate?

CLUB ATHLETIQUE BRIVISTE CORREZE LIMOUSIN operates in the sector Activités de clubs de sports (NAF code 93.12Z). See the 'Sector positioning' section above to compare the company with its competitors.