MASSANE LOISIRS : revenue, balance sheet and financial ratios

MASSANE LOISIRS is a French company founded 39 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in BAILLARGUES (34670), this company of category ETI shows in 2018 a revenue of 4.9 M€. 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

Financial history - MASSANE LOISIRS (SIREN 339982720)
Indicator 2025 2024 2023 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 4 913 907 € 5 334 160 € 5 692 869 €
Net income -1 950 195 € -1 463 242 € -1 517 890 € 36 094 € 0 € -216 137 € 351 434 €
EBITDA N/C N/C N/C N/C -127 760 € 239 056 € 324 761 €
Net margin N/C N/C N/C N/C 0.0% -4.1% 6.2%

Revenue and income statement

In 2025, MASSANE LOISIRS records a net loss of 2.0 M€. 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

-1 950 195 €

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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 16%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

15.958%

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

77.422%

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

83.2%

Solvency indicators evolution
MASSANE LOISIRS

Sector positioning

Debt ratio
15.96 2025
2023
2024
2025
Q1: 0.0
Med: 8.53
Q3: 78.7
Average +28 pts over 3 years

In 2025, the debt ratio of MASSANE LOISIRS (15.96) 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
77.42% 2025
2023
2024
2025
Q1: 0.0%
Med: 14.37%
Q3: 49.66%
Excellent +52 pts over 3 years

In 2025, the financial autonomy of MASSANE LOISIRS (77.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 668.35. 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

668.347

Liquidity indicators evolution
MASSANE LOISIRS

Sector positioning

Liquidity ratio
668.35 2025
2023
2024
2025
Q1: 51.81
Med: 150.57
Q3: 482.77
Excellent

In 2025, the liquidity ratio of MASSANE LOISIRS (668.35) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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
MASSANE LOISIRS

Positioning of MASSANE LOISIRS in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Similar companies (Hébergement touristique et autre hébergement de courte durée )

Compare MASSANE LOISIRS 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 MASSANE LOISIRS

What is the revenue of MASSANE LOISIRS ?

The revenue of MASSANE LOISIRS in 2018 is 4.9 M€.

Is MASSANE LOISIRS profitable?

MASSANE LOISIRS recorded a net loss in 2025.

Where is the headquarters of MASSANE LOISIRS ?

The headquarters of MASSANE LOISIRS is located in BAILLARGUES (34670), in the department Herault.

Where to find the tax return of MASSANE LOISIRS ?

The tax return of MASSANE LOISIRS 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 MASSANE LOISIRS operate?

MASSANE LOISIRS 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.