SIREN : 814281309
L2D DEVELOPPEMENT is a French company founded 10 years ago, specialized in the sector Activités des sociétés holding. Based in AIME-LA-PLAGNE (73210), this company of category PME shows in 2025 a revenue of 919 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 919 000 € | 590 000 € | 525 000 € | 425 000 € | 475 000 € | 425 000 € | 425 000 € | 425 000 € | 425 000 € |
| Net income | 170 069 € | 17 496 € | 12 493 € | 4 208 € | -3 894 € | 2 380 € | -13 970 € | -4 272 € | 231 854 € |
| EBITDA | 269 720 € | 100 231 € | 85 487 € | 22 058 € | 20 943 € | 33 233 € | 32 684 € | 34 143 € | 43 903 € |
| Net margin | 18.5% | 3.0% | 2.4% | 1.0% | -0.8% | 0.6% | -3.3% | -1.0% | 54.6% |
In 2025, L2D DEVELOPPEMENT achieves revenue of 919 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +10.1%. Vs 2024, growth of +56% (590 k€ -> 919 k€). After deducting consumption (0 €), gross margin stands at 919 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 270 k€, representing 29.3% of revenue. Positive scissor effect: EBITDA margin improves by +12.4 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 170 k€, i.e. 18.5% of revenue. This profit can be retained or distributed to shareholders.
919 000 €
919 000 €
269 720 €
276 539 €
170 069 €
29.3%
The debt ratio (= Financial debt / Equity x 100) stands at 396%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 18.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
395.988%
18.415%
18.177%
12.27
In 2025, the debt ratio of L2D DEVELOPPEMENT (395.99) 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 2025, the financial autonomy of L2D DEVELOPPEMENT (18.4%) 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 2025, the repayment capacity of L2D DEVELOPPEMENT (12.27) 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 122.36. 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 18.5x. Operating income very largely covers interest expenses: high safety margin.
122.36
18.456
In 2025, the liquidity ratio of L2D DEVELOPPEMENT (122.36) 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 2025, the interest coverage of L2D DEVELOPPEMENT (18.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The gap of 46 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 34 days of revenue, i.e. 87 k€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.
87 323 €
90 j
44 j
0 j
34 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 297 162€ to 1 526 478€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 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 L2D DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of L2D DEVELOPPEMENT in 2025 is 919 k€.
Yes, L2D DEVELOPPEMENT generated a net profit of 170 k€ in 2025.
The headquarters of L2D DEVELOPPEMENT is located in AIME-LA-PLAGNE (73210), in the department Savoie.
The tax return of L2D 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).
L2D DEVELOPPEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.