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.

Data updated on 2026-05-09

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

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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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 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
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

48.2%

Solvency indicators evolution
LA BOULE BLEUE

Sector positioning

Debt ratio
60.17 2025
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

Sector positioning

Liquidity ratio
179.03 2025
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

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:

Frequently asked questions about LA BOULE BLEUE

What is the revenue of LA BOULE BLEUE ?

The revenue of LA BOULE BLEUE in 2018 is 1.3 M€.

Is LA BOULE BLEUE profitable?

LA BOULE BLEUE recorded a net loss in 2025.

Where is the headquarters of LA BOULE BLEUE ?

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.