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GASTRONOMIC DEVELOPMENT : revenue, balance sheet and financial ratios

GASTRONOMIC DEVELOPMENT is a French company founded 10 years ago, specialized in the sector Services administratifs combinés de bureau. Based in DRAGUIGNAN (83300), this company of category PME shows in 2024 a revenue of 686 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

Financial history - GASTRONOMIC DEVELOPMENT (SIREN 819212499)
Indicator 2024
Revenue 686 077 €
Net income -745 528 €
EBITDA 332 971 €
Net margin -108.7%

Revenue and income statement

In 2024, GASTRONOMIC DEVELOPMENT achieves revenue of 686 k€. After deducting consumption (0 €), gross margin stands at 686 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 333 k€, representing 48.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -746 k€ (-108.7% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

686 077 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

686 077 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

332 971 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

99 039 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-745 528 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

48.3%

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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 -839%. 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 -13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-838.803%

Financial autonomy (2024) ?
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

-13.149%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-72.25%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-14.964

Asset age ratio (2024) ?
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

82.5%

Solvency indicators evolution
GASTRONOMIC DEVELOPMENT

Sector positioning

Debt ratio
-838.8 2024
2024
Q1: 0.0
Med: 11.23
Q3: 90.41
Excellent

In 2024, the debt ratio of GASTRONOMIC DEVELOPMENT (-838.80) 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.

Financial autonomy
-13.15% 2024
2024
Q1: 5.18%
Med: 39.1%
Q3: 79.71%
Average

In 2024, the financial autonomy of GASTRONOMIC DEVELOPMENT (-13.2%) 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
-14.96 years 2024
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 2.9 years
Excellent

In 2024, the repayment capacity of GASTRONOMIC DEVELOPMENT (-14.96) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 955.84. 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 290.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

955.836

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

290.881

Liquidity indicators evolution
GASTRONOMIC DEVELOPMENT

Sector positioning

Liquidity ratio
955.84 2024
2024
Q1: 104.39
Med: 336.39
Q3: 1728.48
Good

In 2024, the liquidity ratio of GASTRONOMIC DEVELOPMENT (955.84) 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.

Interest coverage
290.88x 2024
2024
Q1: -24.69x
Med: 0.0x
Q3: 0.2x
Excellent

In 2024, the interest coverage of GASTRONOMIC DEVELOPMENT (290.9x) 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. Average customer payment term: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 236 days. Excellent situation: suppliers finance 193 days of the operating cycle (retail model). Overall, WCR represents 920 days of revenue, i.e. 1.8 M€ to permanently finance.

Operating WCR (2024) ?
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

1 752 604 €

Customer credit (2024) ?
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

43 j

Supplier credit (2024) ?
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

236 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

920 j

WCR and payment terms evolution
GASTRONOMIC DEVELOPMENT

Positioning of GASTRONOMIC DEVELOPMENT in its sector

Comparison with sector Services administratifs combinés de bureau

Valuation estimate

Based on 173 transactions of similar company sales (all years), the value of GASTRONOMIC DEVELOPMENT is estimated at 814 086 € (range 237 344€ - 1 607 893€). With an EBITDA of 332 971€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2024
173 transactions
237k€ 814k€ 1607k€
814 086 € Range: 237 344€ - 1 607 893€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
332 971 € × 3.4x
Estimation 1 144 302 €
313 493€ - 2 215 209€
Revenue Multiple 30%
686 077 € × 0.38x
Estimation 263 727 €
110 429€ - 595 702€
How is this estimate calculated?

This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)

Compare GASTRONOMIC DEVELOPMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Services administratifs combinés de bureau

Frequently asked questions about GASTRONOMIC DEVELOPMENT

What is the revenue of GASTRONOMIC DEVELOPMENT ?

The revenue of GASTRONOMIC DEVELOPMENT in 2024 is 686 k€.

Is GASTRONOMIC DEVELOPMENT profitable?

GASTRONOMIC DEVELOPMENT recorded a net loss in 2024.

Where is the headquarters of GASTRONOMIC DEVELOPMENT ?

The headquarters of GASTRONOMIC DEVELOPMENT is located in DRAGUIGNAN (83300), in the department Var.

Where to find the tax return of GASTRONOMIC DEVELOPMENT ?

The tax return of GASTRONOMIC DEVELOPMENT 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 GASTRONOMIC DEVELOPMENT operate?

GASTRONOMIC DEVELOPMENT operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.