LA BOULE BLEUE : revenue, balance sheet and financial ratios
LA BOULE BLEUE is a French company
founded 59 years ago,
specialized in the sector Fabrication d'articles de sport.
Based in MARSEILLE (13011),
this company of category PME
shows in 2018 a revenue of 1.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LA BOULE BLEUE (SIREN 318573144)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
1 303 022 €
1 285 446 €
1 216 546 €
Net income
-190 384 €
33 383 €
-243 872 €
20 203 €
130 233 €
167 614 €
43 968 €
25 308 €
-26 203 €
60 807 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
35 308 €
-32 524 €
76 327 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
1.9%
-2.0%
5.0%
Revenue and income statement
In 2025, LA BOULE BLEUE records a net loss of 190 k€. This deficit will reduce equity on the balance sheet.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-190 384 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
60.168%
Financial autonomy (2025)
?
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
23.123%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.147
0.275
7.842
10.245
18.632
3.642
2.014
0.851
5.625
60.168
Financial autonomy
74.997
63.592
75.838
74.168
69.637
77.457
73.438
53.807
49.201
23.123
Repayment capacity
0.002
-0.021
1.782
None
None
None
None
None
None
None
Cash flow / Revenue
3.784%
-2.483%
1.811%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
60.172025
2023
2024
2025
Q1: 3.98
Med: 17.28
Q3: 53.39
Watch+50 pts over 3 years
In 2025, the debt ratio of LA BOULE BLEUE (60.17) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
23.12%2025
2023
2024
2025
Q1: 34.22%
Med: 48.13%
Q3: 69.96%
Watch-49 pts over 3 years
In 2025, the financial autonomy of LA BOULE BLEUE (23.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 179.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
179.025
Liquidity indicators evolution LA BOULE BLEUE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
329.646
224.421
401.465
391.472
453.13
440.437
345.023
168.232
145.773
179.025
Interest coverage
3.165
-9.378
19.695
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
179.032025
2023
2024
2025
Q1: 177.29
Med: 223.83
Q3: 430.27
Average
In 2025, the liquidity ratio of LA BOULE BLEUE (179.03) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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
0 j
Supplier credit (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution LA BOULE BLEUE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
161 728 €
261 627 €
270 416 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
56
56
46
0
0
0
0
0
0
0
Customer payment term (days)
25
41
32
0
0
0
0
0
0
0
Supplier payment term (days)
12
50
21
0
0
0
0
0
0
0
Positioning of LA BOULE BLEUE in its sector
Comparison with sector Fabrication d'articles de sport
Similar companies (Fabrication d'articles de sport)
Compare LA BOULE BLEUE with other companies in the same sector:
The headquarters of LA BOULE BLEUE is located in MARSEILLE (13011), in the department Bouches-du-Rhone.
Where to find the tax return of LA BOULE BLEUE ?
The tax return of LA BOULE BLEUE 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 LA BOULE BLEUE operate?
LA BOULE BLEUE operates in the sector Fabrication d'articles de sport (NAF code 32.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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