FRANCHE COMTE DEVELOPPEMENT FONCIER : revenue, balance sheet and financial ratios

FRANCHE COMTE DEVELOPPEMENT FONCIER is a French company founded 17 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BESANCON (25000), this company of category GE shows in 2024 a revenue of 1.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - FRANCHE COMTE DEVELOPPEMENT FONCIER (SIREN 510059173)
Indicator 2025 2024 2023 2020 2019 2018 2017 2016
Revenue N/C 1 437 814 € 1 179 117 € N/C N/C N/C N/C N/C
Net income -360 509 € -288 378 € -284 078 € 13 578 € 676 443 € 54 066 € 35 655 € 44 533 €
EBITDA N/C 937 078 € 759 246 € N/C N/C -161 € -18 868 € -155 €
Net margin N/C -20.1% -24.1% N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, FRANCHE COMTE DEVELOPPEMENT FONCIER records a net loss of 361 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

-360 509 €

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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 617%. 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 14%. 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

616.57%

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

13.916%

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

83.7%

Solvency indicators evolution
FRANCHE COMTE DEVELOPPEMENT FONCIER

Sector positioning

Debt ratio
616.57 2025
2023
2024
2025
Q1: 0.0
Med: 9.32
Q3: 106.89
Average

In 2025, the debt ratio of FRANCHE COMTE DEVELOPPEME... (616.57) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
13.92% 2025
2023
2024
2025
Q1: 5.44%
Med: 48.25%
Q3: 86.22%
Average -14 pts over 3 years

In 2025, the financial autonomy of FRANCHE COMTE DEVELOPPEME... (13.9%) 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
90.23 years 2024
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Average

In 2024, the repayment capacity of FRANCHE COMTE DEVELOPPEME... (90.23) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 14124.82. 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

14124.816

Liquidity indicators evolution
FRANCHE COMTE DEVELOPPEMENT FONCIER

Sector positioning

Liquidity ratio
14124.82 2025
2023
2024
2025
Q1: 94.97
Med: 379.16
Q3: 1892.71
Excellent

In 2025, the liquidity ratio of FRANCHE COMTE DEVELOPPEME... (14124.82) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
131.48x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent

In 2024, the interest coverage of FRANCHE COMTE DEVELOPPEME... (131.5x) 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.

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
FRANCHE COMTE DEVELOPPEMENT FONCIER

Positioning of FRANCHE COMTE DEVELOPPEMENT FONCIER in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Similar companies (Location de terrains et d'autres biens immobiliers)

Compare FRANCHE COMTE DEVELOPPEMENT FONCIER with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about FRANCHE COMTE DEVELOPPEMENT FONCIER

What is the revenue of FRANCHE COMTE DEVELOPPEMENT FONCIER ?

The revenue of FRANCHE COMTE DEVELOPPEMENT FONCIER in 2024 is 1.4 M€.

Is FRANCHE COMTE DEVELOPPEMENT FONCIER profitable?

FRANCHE COMTE DEVELOPPEMENT FONCIER recorded a net loss in 2025.

Where is the headquarters of FRANCHE COMTE DEVELOPPEMENT FONCIER ?

The headquarters of FRANCHE COMTE DEVELOPPEMENT FONCIER is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of FRANCHE COMTE DEVELOPPEMENT FONCIER ?

The tax return of FRANCHE COMTE DEVELOPPEMENT FONCIER 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 FRANCHE COMTE DEVELOPPEMENT FONCIER operate?

FRANCHE COMTE DEVELOPPEMENT FONCIER operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.