SIREN : 838792547
GALA DEVELOPPEMENT is a French company founded 8 years ago, specialized in the sector Gestion de fonds. Based in BOISSET-LES-MONTROND (42210), this company of category PME shows in 2024 a revenue of 192 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-11
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|
| Revenue | 192 000 € | 162 500 € | 73 000 € | 74 000 € | 49 000 € | 47 000 € | N/C |
| Net income | 27 080 € | 36 132 € | 1 119 € | 33 535 € | 8 949 € | 19 843 € | 694 € |
| EBITDA | 33 742 € | 21 703 € | 2 500 € | 40 722 € | 10 106 € | 22 812 € | -5 908 € |
| Net margin | 14.1% | 22.2% | 1.5% | 45.3% | 18.3% | 42.2% | N/C |
In 2024, GALA DEVELOPPEMENT achieves revenue of 192 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +32.5%. Vs 2023, growth of +18% (162 k€ -> 192 k€). After deducting consumption (0 €), gross margin stands at 192 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 17.6% of revenue. Positive scissor effect: EBITDA margin improves by +4.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 14.1% of revenue. This profit can be retained or distributed to shareholders.
192 000 €
192 000 €
33 742 €
33 228 €
27 080 €
17.6%
The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
16.519%
13.516%
14.407%
2.377
27.6%
In 2024, the debt ratio of GALA DEVELOPPEMENT (16.52) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of GALA DEVELOPPEMENT (13.5%) 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 GALA DEVELOPPEMENT (2.38) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 288.89. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.
288.895
0.774
In 2024, the liquidity ratio of GALA DEVELOPPEMENT (288.89) 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.
In 2024, the interest coverage of GALA DEVELOPPEMENT (0.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Overall, WCR represents 66 days of revenue, i.e. 35 k€ to permanently finance.
34 936 €
0 j
47 j
0 j
66 j
Based on 62 transactions of similar company sales
in 2024,
the value of GALA DEVELOPPEMENT is estimated at
138 507 €
(range 45 613€ - 310 343€).
With an EBITDA of 33 742€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.30x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 62 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 GALA DEVELOPPEMENT with other companies in the same sector:
The revenue of GALA DEVELOPPEMENT in 2024 is 192 k€.
Yes, GALA DEVELOPPEMENT generated a net profit of 27 k€ in 2024.
The headquarters of GALA DEVELOPPEMENT is located in BOISSET-LES-MONTROND (42210), in the department Loire.
The tax return of GALA 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).
GALA DEVELOPPEMENT operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.