LES JARDINS DE BALNEA : revenue, balance sheet and financial ratios

LES JARDINS DE BALNEA is a French company founded 10 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in PORTE-DE-SAVOIE (73800), this company of category ETI shows in 2024 a revenue of 1.2 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 - LES JARDINS DE BALNEA (SIREN 818926099)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 1 224 312 € N/C 1 160 346 € 882 893 € 869 255 € 926 474 €
Net income 76 067 € 115 277 € 55 673 € 37 809 € 45 181 € 25 819 €
EBITDA 109 690 € N/C 57 657 € 27 140 € 52 892 € 30 046 €
Net margin 6.2% N/C 4.8% 4.3% 5.2% 2.8%

Revenue and income statement

In 2024, LES JARDINS DE BALNEA achieves revenue of 1.2 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. After deducting consumption (6 k€), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 110 k€, representing 9.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 76 k€, i.e. 6.2% 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

1 224 312 €

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

1 218 474 €

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

109 690 €

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

93 630 €

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

76 067 €

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

9.0%

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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 23%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

22.804%

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

10.859%

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

6.014%

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

0.344

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

62.5%

Solvency indicators evolution
LES JARDINS DE BALNEA

Sector positioning

Debt ratio
22.8 2024
2022
2023
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Average +8 pts over 3 years

In 2024, the debt ratio of LES JARDINS DE BALNEA (22.80) 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
10.86% 2024
2022
2023
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Good

In 2024, the financial autonomy of LES JARDINS DE BALNEA (10.9%) 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.

Repayment capacity
0.34 years 2024
2022
2024
Q1: -0.19 years
Med: 0.0 years
Q3: 2.6 years
Average

In 2024, the repayment capacity of LES JARDINS DE BALNEA (0.34) 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 109.42. 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 3.1x. Financial charges are adequately covered by operations.

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

109.424

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

3.061

Liquidity indicators evolution
LES JARDINS DE BALNEA

Sector positioning

Liquidity ratio
109.42 2024
2022
2023
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Average -5 pts over 3 years

In 2024, the liquidity ratio of LES JARDINS DE BALNEA (109.42) 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.

Interest coverage
3.06x 2024
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.06x
Excellent

In 2024, the interest coverage of LES JARDINS DE BALNEA (3.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 119 days. Excellent situation: suppliers finance 118 days of the operating cycle (retail model). Overall, WCR represents 127 days of revenue, i.e. 431 k€ to permanently finance. Notable WCR improvement over the period (-25%), 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

431 203 €

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

1 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

119 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

127 j

WCR and payment terms evolution
LES JARDINS DE BALNEA

Positioning of LES JARDINS DE BALNEA 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 LES JARDINS DE BALNEA is estimated at 658 077 € (range 389 091€ - 1 255 030€). With an EBITDA of 109 690€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (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.

Estimated enterprise value 2024
261 transactions
389k€ 658k€ 1255k€
658 077 € Range: 389 091€ - 1 255 030€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
109 690 € × 5.3x
Estimation 581 065 €
339 110€ - 1 134 170€
Revenue Multiple 30%
1 224 312 € × 0.75x
Estimation 915 207 €
624 916€ - 1 665 617€
Net Income Multiple 20%
76 067 € × 6.1x
Estimation 464 913 €
160 308€ - 941 302€

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 LES JARDINS DE BALNEA 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 LES JARDINS DE BALNEA

What is the revenue of LES JARDINS DE BALNEA ?

The revenue of LES JARDINS DE BALNEA in 2024 is 1.2 M€.

Is LES JARDINS DE BALNEA profitable?

Yes, LES JARDINS DE BALNEA generated a net profit of 76 k€ in 2024.

Where is the headquarters of LES JARDINS DE BALNEA ?

The headquarters of LES JARDINS DE BALNEA is located in PORTE-DE-SAVOIE (73800), in the department Savoie.

Where to find the tax return of LES JARDINS DE BALNEA ?

The tax return of LES JARDINS DE BALNEA 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 LES JARDINS DE BALNEA operate?

LES JARDINS DE BALNEA 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.