Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2014-04-01 (12 years)Status: ActiveBusiness sector: Activités des centres de culture physiqueLocation: MASSY (91300), Essonne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
DELICE FITNESS : revenue, balance sheet and financial ratios
DELICE FITNESS is a French company
founded 12 years ago,
specialized in the sector Activités des centres de culture physique.
Based in MASSY (91300),
this company of category PME
shows in 2023 a revenue of 724 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - DELICE FITNESS (SIREN 800741464)
Indicator
2025
2024
2023
2016
Revenue
N/C
N/C
723 845 €
N/C
Net income
116 514 €
109 602 €
99 557 €
-4 911 €
EBITDA
N/C
N/C
141 006 €
-4 911 €
Net margin
N/C
N/C
13.8%
N/C
Revenue and income statement
In 2025, DELICE FITNESS generates positive net income of 117 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
116 514 €
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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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Item
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 20%. 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 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
19.627%
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
54.706%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2023
2024
2025
Debt ratio
63.922
40.22
36.547
19.627
Financial autonomy
46.339
41.574
47.668
54.706
Repayment capacity
-0.662
0.978
None
None
Cash flow / Revenue
None%
14.857%
None%
None%
Sector positioning
Debt ratio
19.632025
2023
2024
2025
Q1: 2.29
Med: 31.88
Q3: 142.06
Good-12 pts over 3 years
In 2025, the debt ratio of DELICE FITNESS (19.63) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
54.71%2025
2023
2024
2025
Q1: 2.52%
Med: 32.76%
Q3: 55.13%
Good+6 pts over 3 years
In 2025, the financial autonomy of DELICE FITNESS (54.7%) 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
0.98 years2023
2023
Q1: 0.0 years
Med: 1.02 years
Q3: 2.61 years
Good
In 2023, the repayment capacity of DELICE FITNESS (0.98) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 170.62. 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
170.62
Liquidity indicators evolution DELICE FITNESS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2023
2024
2025
Liquidity ratio
415.985
140.823
167.301
170.62
Interest coverage
0.0
0.64
None
None
Sector positioning
Liquidity ratio
170.622025
2023
2024
2025
Q1: 82.62
Med: 219.01
Q3: 374.19
Average-14 pts over 3 years
In 2025, the liquidity ratio of DELICE FITNESS (170.62) 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
0.64x2023
2023
Q1: 0.0x
Med: 1.0x
Q3: 4.76x
Average
In 2023, the interest coverage of DELICE FITNESS (0.6x) 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.
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 DELICE FITNESS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2023
2024
2025
Operating WCR
0 €
84 494 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
Customer payment term (days)
0
29
0
0
Supplier payment term (days)
161
145
0
0
Positioning of DELICE FITNESS in its sector
Comparison with sector Activités des centres de culture physique
Valuation estimate
Based on 57 transactions of similar company sales
(all years),
the value of DELICE FITNESS is estimated at
706 402 €
(range 339 372€ - 1 560 773€).
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 value2025
57 tx
339k€706k€1560k€
706 402 €Range: 339 372€ - 1 560 773€
NAF 5 all-time
Valuation method used
Net Income Multiple
116 514 €
×
6.1x
=706 402 €
Range: 339 373€ - 1 560 774€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 57 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 des centres de culture physique)
Compare DELICE FITNESS with other companies in the same sector:
Yes, DELICE FITNESS generated a net profit of 117 k€ in 2025.
Where is the headquarters of DELICE FITNESS ?
The headquarters of DELICE FITNESS is located in MASSY (91300), in the department Essonne.
Where to find the tax return of DELICE FITNESS ?
The tax return of DELICE FITNESS 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 DELICE FITNESS operate?
DELICE FITNESS operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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