Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LE BORGNE & ASSOCIES : revenue, balance sheet and financial ratios

LE BORGNE & ASSOCIES is a French company founded 7 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in PLOUHINEC (56680), this company of category PME shows in 2024 a net income positive of 209 k€. 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 - LE BORGNE & ASSOCIES (SIREN 848280699)
Indicator 2024 2020
Revenue N/C N/C
Net income 209 415 € 195 015 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, LE BORGNE & ASSOCIES generates positive net income of 209 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 195 k€ -> 209 k€.

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

209 415 €

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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 122%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

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

122.208%

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

35.354%

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

53.7%

Solvency indicators evolution
LE BORGNE & ASSOCIES

Sector positioning

Debt ratio
122.21 2024
2020
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Average

In 2024, the debt ratio of LE BORGNE & ASSOCIES (122.21) 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
35.35% 2024
2020
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Good +15 pts over 2 years

In 2024, the financial autonomy of LE BORGNE & ASSOCIES (35.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 154.29. 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

154.286

Liquidity indicators evolution
LE BORGNE & ASSOCIES

Sector positioning

Liquidity ratio
154.29 2024
2020
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Good -9 pts over 2 years

In 2024, the liquidity ratio of LE BORGNE & ASSOCIES (154.29) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Positioning of LE BORGNE & ASSOCIES in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of LE BORGNE & ASSOCIES is estimated at 1 279 922 € (range 441 334€ - 2 591 436€). 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
261 transactions
441k€ 1279k€ 2591k€
1 279 922 € Range: 441 334€ - 2 591 436€
NAF 5 all-time

Valuation method used

Net Income Multiple
209 415 € × 6.1x = 1 279 922 €
Range: 441 334€ - 2 591 437€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare LE BORGNE & ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about LE BORGNE & ASSOCIES

What is the revenue of LE BORGNE & ASSOCIES ?

The revenue of LE BORGNE & ASSOCIES is not publicly disclosed (confidential accounts filed with INPI).

Is LE BORGNE & ASSOCIES profitable?

Yes, LE BORGNE & ASSOCIES generated a net profit of 209 k€ in 2024.

Where is the headquarters of LE BORGNE & ASSOCIES ?

The headquarters of LE BORGNE & ASSOCIES is located in PLOUHINEC (56680), in the department Morbihan.

Where to find the tax return of LE BORGNE & ASSOCIES ?

The tax return of LE BORGNE & ASSOCIES 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 LE BORGNE & ASSOCIES operate?

LE BORGNE & ASSOCIES operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.