HOTEL ET DEVELOPPEMENT : revenue, balance sheet and financial ratios

HOTEL ET DEVELOPPEMENT is a French company founded 17 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 375 k€. 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 - HOTEL ET DEVELOPPEMENT (SIREN 507958270)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 375 209 € 349 836 € 44 621 € 36 000 € 48 000 € 39 358 € 189 662 € 192 907 € 344 579 €
Net income 561 855 € 236 907 € 403 755 € 2 279 675 € 9 309 238 € 41 625 € 4 657 375 € 17 683 € 135 655 €
EBITDA -70 948 € -53 895 € -148 557 € -126 964 € -58 693 € -20 988 € 47 819 € 38 900 € 204 562 €
Net margin 149.7% 67.7% 904.9% 6332.4% 19394.2% 105.8% 2455.6% 9.2% 39.4%

Revenue and income statement

In 2024, HOTEL ET DEVELOPPEMENT achieves revenue of 375 k€. Revenue is growing positively over 9 years (CAGR: +1.1%). Vs 2023: +7%. After deducting consumption (0 €), gross margin stands at 375 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 -71 k€, representing -18.9% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -32%, reducing margin by 3.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 562 k€, i.e. 149.7% of revenue. This profit can be retained or distributed to shareholders.

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

375 209 €

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

375 209 €

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

-70 948 €

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

-75 395 €

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

561 855 €

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

-18.9%

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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 4%. 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 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 104.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

3.888%

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

95.927%

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

104.335%

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

1.687

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

68.4%

Solvency indicators evolution
HOTEL ET DEVELOPPEMENT

Sector positioning

Debt ratio
3.89 2024
2022
2023
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Good +17 pts over 3 years

In 2024, the debt ratio of HOTEL ET DEVELOPPEMENT (3.89) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
95.93% 2024
2022
2023
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Excellent

In 2024, the financial autonomy of HOTEL ET DEVELOPPEMENT (95.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.69 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average +50 pts over 3 years

In 2024, the repayment capacity of HOTEL ET DEVELOPPEMENT (1.69) 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 3458.82. 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

3458.817

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

-45.056

Liquidity indicators evolution
HOTEL ET DEVELOPPEMENT

Sector positioning

Liquidity ratio
3458.82 2024
2022
2023
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Excellent

In 2024, the liquidity ratio of HOTEL ET DEVELOPPEMENT (3458.82) 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
-45.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Average

In 2024, the interest coverage of HOTEL ET DEVELOPPEMENT (-45.1x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Overall, WCR represents 33 days of revenue, i.e. 34 k€ to permanently finance. Notable WCR improvement over the period (-94%), freeing up 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

33 885 €

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

12 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

25 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

33 j

WCR and payment terms evolution
HOTEL ET DEVELOPPEMENT

Positioning of HOTEL ET DEVELOPPEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of HOTEL ET DEVELOPPEMENT is estimated at 1 704 787 € (range 674 009€ - 4 060 264€). The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
674k€ 1704k€ 4060k€
1 704 787 € Range: 674 009€ - 4 060 264€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
375 209 € × 0.66x
Estimation 247 225 €
143 878€ - 273 371€
Net Income Multiple 20%
561 855 € × 6.9x
Estimation 3 891 131 €
1 469 206€ - 9 740 603€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare HOTEL ET DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about HOTEL ET DEVELOPPEMENT

What is the revenue of HOTEL ET DEVELOPPEMENT ?

The revenue of HOTEL ET DEVELOPPEMENT in 2024 is 375 k€.

Is HOTEL ET DEVELOPPEMENT profitable?

Yes, HOTEL ET DEVELOPPEMENT generated a net profit of 562 k€ in 2024.

Where is the headquarters of HOTEL ET DEVELOPPEMENT ?

The headquarters of HOTEL ET DEVELOPPEMENT is located in PARIS (75008), in the department Paris.

Where to find the tax return of HOTEL ET DEVELOPPEMENT ?

The tax return of HOTEL ET 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 HOTEL ET DEVELOPPEMENT operate?

HOTEL ET DEVELOPPEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.