Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2013-06-07 (12 years)Status: ActiveBusiness sector: Commerce de détail d'articles de sport en magasin spécialiséLocation: JAYAT (01340), Ain
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
COMPTOIR BRESSAN DU SPORT : revenue, balance sheet and financial ratios
COMPTOIR BRESSAN DU SPORT is a French company
founded 12 years ago,
specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé.
Based in JAYAT (01340),
this company of category PME
shows in 2017 a revenue of 935 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - COMPTOIR BRESSAN DU SPORT (SIREN 793847880)
Indicator
2025
2024
2023
2022
2021
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
934 807 €
Net income
-30 185 €
-42 838 €
26 263 €
66 534 €
33 203 €
1 484 €
694 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
72 091 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
0.1%
Revenue and income statement
In 2025, COMPTOIR BRESSAN DU SPORT records a net loss of 30 k€. This deficit will reduce equity on the balance sheet.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-30 185 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 4509%. 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 1%. 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
4508.988%
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
1.213%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution COMPTOIR BRESSAN DU SPORT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2021
2022
2023
2024
2025
Debt ratio
1090.805
892.858
1031.028
1379.057
840.622
1514.138
4508.988
Financial autonomy
5.491
6.105
5.429
4.649
6.422
3.579
1.213
Repayment capacity
9.327
None
None
None
None
None
None
Cash flow / Revenue
4.856%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
4508.992025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Watch
In 2025, the debt ratio of COMPTOIR BRESSAN DU SPORT (4508.99) 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
1.21%2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Watch
In 2025, the financial autonomy of COMPTOIR BRESSAN DU SPORT (1.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 164.36. 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
164.363
Liquidity indicators evolution COMPTOIR BRESSAN DU SPORT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2021
2022
2023
2024
2025
Liquidity ratio
167.18
154.728
175.449
224.403
189.797
162.597
164.363
Interest coverage
13.293
None
None
None
None
None
None
Sector positioning
Liquidity ratio
164.362025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Average-7 pts over 3 years
In 2025, the liquidity ratio of COMPTOIR BRESSAN DU SPORT (164.36) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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
0 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 and payment terms evolution COMPTOIR BRESSAN DU SPORT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2021
2022
2023
2024
2025
Operating WCR
349 132 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
134
0
0
0
0
0
0
Customer payment term (days)
1
0
0
0
0
0
0
Supplier payment term (days)
109
0
0
0
0
0
0
Positioning of COMPTOIR BRESSAN DU SPORT in its sector
Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé
Similar companies (Commerce de détail d'articles de sport en magasin spécialisé)
Compare COMPTOIR BRESSAN DU SPORT with other companies in the same sector:
Frequently asked questions about COMPTOIR BRESSAN DU SPORT
What is the revenue of COMPTOIR BRESSAN DU SPORT ?
The revenue of COMPTOIR BRESSAN DU SPORT in 2017 is 935 k€.
Is COMPTOIR BRESSAN DU SPORT profitable?
COMPTOIR BRESSAN DU SPORT recorded a net loss in 2025.
Where is the headquarters of COMPTOIR BRESSAN DU SPORT ?
The headquarters of COMPTOIR BRESSAN DU SPORT is located in JAYAT (01340), in the department Ain.
Where to find the tax return of COMPTOIR BRESSAN DU SPORT ?
The tax return of COMPTOIR BRESSAN DU SPORT 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 COMPTOIR BRESSAN DU SPORT operate?
COMPTOIR BRESSAN DU SPORT operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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