SIREN : 502268733
DEV DEVELOPPEMENT is a French company founded 18 years ago, specialized in the sector Restauration de type rapide. Based in SCHILTIGHEIM (67300), this company of category ETI shows in 2024 a revenue of 918 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 918 236 € | 1 219 318 € | 1 438 980 € | 1 280 069 € | 1 365 839 € | 1 308 623 € | 1 339 579 € | 1 172 635 € | 807 823 € |
| Net income | -53 661 € | -108 500 € | -33 861 € | 88 233 € | 50 977 € | 51 254 € | 14 191 € | -83 647 € | 71 360 € |
| EBITDA | 21 753 € | -3 755 € | 80 590 € | 228 880 € | 149 663 € | 165 026 € | 144 516 € | 33 066 € | 161 999 € |
| Net margin | -5.8% | -8.9% | -2.4% | 6.9% | 3.7% | 3.9% | 1.1% | -7.1% | 8.8% |
In 2024, DEV DEVELOPPEMENT achieves revenue of 918 k€. Revenue is growing positively over 9 years (CAGR: +1.6%). Significant drop of -25% vs 2023. After deducting consumption (278 k€), gross margin stands at 641 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 2.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -54 k€ (-5.8% of revenue), which will impact equity.
918 236 €
640 553 €
21 753 €
-53 280 €
-53 661 €
2.3%
The debt ratio (= Financial debt / Equity x 100) stands at -426%. 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 -19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-425.967%
-19.014%
-4.155%
-5.516
10.9%
In 2024, the debt ratio of DEV DEVELOPPEMENT (-425.97) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of DEV DEVELOPPEMENT (-19.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of DEV DEVELOPPEMENT (-5.52) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 128.79. 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 28.3x. Operating income very largely covers interest expenses: high safety margin.
128.788
28.281
In 2024, the liquidity ratio of DEV DEVELOPPEMENT (128.79) 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.
In 2024, the interest coverage of DEV DEVELOPPEMENT (28.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 9 days of revenue, i.e. 23 k€ to permanently finance. Over 2016-2024, WCR increased by +281%, requiring additional financing.
22 809 €
1 j
21 j
1 j
9 j
Based on 698 transactions of similar company sales in 2024, the value of DEV DEVELOPPEMENT is estimated at 269 602 € (range 150 137€ - 433 211€). With an EBITDA of 21 753€, the sector multiple of 5.4x 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.
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This estimate is based on the analysis of 698 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare DEV DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of DEV DEVELOPPEMENT in 2024 is 918 k€.
DEV DEVELOPPEMENT recorded a net loss in 2024.
The headquarters of DEV DEVELOPPEMENT is located in SCHILTIGHEIM (67300), in the department Bas-Rhin.
The tax return of DEV DEVELOPPEMENT 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).
DEV DEVELOPPEMENT operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.