HOLDING NF DEVELOPPEMENT : revenue, balance sheet and financial ratios

HOLDING NF DEVELOPPEMENT is a French company founded 5 years ago, specialized in the sector Activités des sièges sociaux. Based in DAMPIERRE-LES-BOIS (25490), this company of category PME shows in 2024 a revenue of 204 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - HOLDING NF DEVELOPPEMENT (SIREN 885222646)
Indicator 2024 2023 2022 2021
Revenue 204 000 € 241 997 € 208 003 € 250 558 €
Net income -278 985 € -101 001 € 63 014 € 281 971 €
EBITDA -17 497 € 7 152 € -4 655 € -147 643 €
Net margin -136.8% -41.7% 30.3% 112.5%

Revenue and income statement

In 2024, HOLDING NF DEVELOPPEMENT achieves revenue of 204 k€. Revenue is declining over the period 2021-2024 (CAGR: -6.6%). Significant drop of -16% vs 2023. After deducting consumption (0 €), gross margin stands at 204 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 -17 k€, representing -8.6% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -345%, reducing margin by 11.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -279 k€ (-136.8% 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

204 000 €

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

204 000 €

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

-17 497 €

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

-14 253 €

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

-278 985 €

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

-8.6%

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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 2123%. 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 4%. 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

2122.563%

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

4.305%

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

-99.527%

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

-12.022

Solvency indicators evolution
HOLDING NF DEVELOPPEMENT

Sector positioning

Debt ratio
2122.56 2024
2022
2023
2024
Q1: 0.06
Med: 14.6
Q3: 89.53
Average

In 2024, the debt ratio of HOLDING NF DEVELOPPEMENT (2122.56) 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
4.3% 2024
2022
2023
2024
Q1: 11.56%
Med: 51.97%
Q3: 85.23%
Average

In 2024, the financial autonomy of HOLDING NF DEVELOPPEMENT (4.3%) 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
-12.02 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of HOLDING NF DEVELOPPEMENT (-12.02) 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 75.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

75.212

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

-1506.195

Liquidity indicators evolution
HOLDING NF DEVELOPPEMENT

Sector positioning

Liquidity ratio
75.21 2024
2022
2023
2024
Q1: 116.68
Med: 458.4
Q3: 2174.13
Average

In 2024, the liquidity ratio of HOLDING NF DEVELOPPEMENT (75.21) 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
-1506.19x 2024
2022
2023
2024
Q1: -45.52x
Med: 0.0x
Q3: 2.86x
Average

In 2024, the interest coverage of HOLDING NF DEVELOPPEMENT (-1506.2x) 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. Average customer payment term: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 218 days. Excellent situation: suppliers finance 145 days of the operating cycle (retail model). WCR is negative (-62 days): operations structurally generate cash.

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

-34 906 €

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

73 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

218 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

-62 j

WCR and payment terms evolution
HOLDING NF DEVELOPPEMENT

Positioning of HOLDING NF DEVELOPPEMENT in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of HOLDING NF DEVELOPPEMENT is estimated at 77 034 € (range 36 716€ - 155 582€). 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
103 transactions
36k€ 77k€ 155k€
77 034 € Range: 36 716€ - 155 582€
NAF 5 année 2024

Valuation method used

Revenue Multiple
204 000 € × 0.38x = 77 034 €
Range: 36 717€ - 155 582€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 sièges sociaux)

Compare HOLDING NF DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about HOLDING NF DEVELOPPEMENT

What is the revenue of HOLDING NF DEVELOPPEMENT ?

The revenue of HOLDING NF DEVELOPPEMENT in 2024 is 204 k€.

Is HOLDING NF DEVELOPPEMENT profitable?

HOLDING NF DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of HOLDING NF DEVELOPPEMENT ?

The headquarters of HOLDING NF DEVELOPPEMENT is located in DAMPIERRE-LES-BOIS (25490), in the department Doubs.

Where to find the tax return of HOLDING NF DEVELOPPEMENT ?

The tax return of HOLDING NF 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).

In which sector does HOLDING NF DEVELOPPEMENT operate?

HOLDING NF DEVELOPPEMENT operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.