COMPLEXE AQUATIQUE DE L OCEAN : revenue, balance sheet and financial ratios

COMPLEXE AQUATIQUE DE L OCEAN is a French company founded 14 years ago, specialized in the sector Gestion d'installations sportives. Based in BREST (29200), this company of category PME shows in 2025 a revenue of 1.4 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 - COMPLEXE AQUATIQUE DE L OCEAN (SIREN 539853044)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 359 693 € 1 322 304 € 1 250 174 € 1 178 267 € 698 940 € 1 050 273 € 1 259 047 € 1 306 891 € 1 284 664 €
Net income -157 333 € 16 586 € -44 470 € 31 839 € 164 748 € 54 344 € -60 883 € 73 122 € 139 651 €
EBITDA 384 944 € 468 240 € 387 866 € 472 381 € 371 465 € 441 280 € 524 730 € 560 318 € 689 084 €
Net margin -11.6% 1.3% -3.6% 2.7% 23.6% 5.2% -4.8% 5.6% 10.9%

Revenue and income statement

In 2025, COMPLEXE AQUATIQUE DE L OCEAN achieves revenue of 1.4 M€. Revenue is growing positively over 9 years (CAGR: +0.7%). Vs 2024: +3%. After deducting consumption (22 €), gross margin stands at 1.4 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 385 k€, representing 28.3% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -18%, reducing margin by 7.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -157 k€ (-11.6% 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

1 359 693 €

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

1 359 671 €

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

384 944 €

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

-26 400 €

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

-157 333 €

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

23.8%

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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 150%. 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 35%. The balance between equity and debt is satisfactory.

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

150.041%

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

34.72%

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

-2.248%

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

-70.069

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

45.4%

Solvency indicators evolution
COMPLEXE AQUATIQUE DE L OCEAN

Sector positioning

Debt ratio
150.04 2025
2023
2024
2025
Q1: 2.08
Med: 45.18
Q3: 129.51
Watch

In 2025, the debt ratio of COMPLEXE AQUATIQUE DE L O... (150.04) 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
34.72% 2025
2023
2024
2025
Q1: 10.05%
Med: 31.96%
Q3: 57.19%
Good -18 pts over 3 years

In 2025, the financial autonomy of COMPLEXE AQUATIQUE DE L O... (34.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-70.07 years 2025
2023
2024
2025
Q1: -0.07 years
Med: 0.5 years
Q3: 4.88 years
Excellent -74 pts over 3 years

In 2025, the repayment capacity of COMPLEXE AQUATIQUE DE L O... (-70.07) 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 277.58. 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 33.3x. Operating income very largely covers interest expenses: high safety margin.

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

277.584

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

33.303

Liquidity indicators evolution
COMPLEXE AQUATIQUE DE L OCEAN

Sector positioning

Liquidity ratio
277.58 2025
2023
2024
2025
Q1: 94.31
Med: 157.93
Q3: 325.35
Good -7 pts over 3 years

In 2025, the liquidity ratio of COMPLEXE AQUATIQUE DE L O... (277.58) 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.

Interest coverage
33.3x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.6x
Q3: 11.42x
Excellent

In 2025, the interest coverage of COMPLEXE AQUATIQUE DE L O... (33.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 106 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. The company must finance 20 days of gap between collections and payments. Overall, WCR represents 119 days of revenue, i.e. 450 k€ to permanently finance.

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

449 637 €

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

106 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

86 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

119 j

WCR and payment terms evolution
COMPLEXE AQUATIQUE DE L OCEAN

Positioning of COMPLEXE AQUATIQUE DE L OCEAN 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 COMPLEXE AQUATIQUE DE L OCEAN is estimated at 1 261 962 € (range 644 521€ - 2 019 818€). With an EBITDA of 384 944€, 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.

Estimated enterprise value 2025
73 tx
644k€ 1261k€ 2019k€
1 261 962 € Range: 644 521€ - 2 019 818€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
384 944 € × 4.0x
Estimation 1 552 977 €
884 145€ - 2 480 066€
Revenue Multiple 30%
1 359 693 € × 0.57x
Estimation 776 938 €
245 148€ - 1 252 739€
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 COMPLEXE AQUATIQUE DE L OCEAN with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about COMPLEXE AQUATIQUE DE L OCEAN

What is the revenue of COMPLEXE AQUATIQUE DE L OCEAN ?

The revenue of COMPLEXE AQUATIQUE DE L OCEAN in 2025 is 1.4 M€.

Is COMPLEXE AQUATIQUE DE L OCEAN profitable?

COMPLEXE AQUATIQUE DE L OCEAN recorded a net loss in 2025.

Where is the headquarters of COMPLEXE AQUATIQUE DE L OCEAN ?

The headquarters of COMPLEXE AQUATIQUE DE L OCEAN is located in BREST (29200), in the department Finistere.

Where to find the tax return of COMPLEXE AQUATIQUE DE L OCEAN ?

The tax return of COMPLEXE AQUATIQUE DE L OCEAN 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 COMPLEXE AQUATIQUE DE L OCEAN operate?

COMPLEXE AQUATIQUE DE L OCEAN 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.