SIREN : 521053173
NEXT DECISION is a French company founded 16 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in NANTES (44000), this company of category PME shows in 2024 a revenue of 38.3 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 38 329 674 € | 35 242 459 € | 29 799 395 € | 24 783 260 € | 19 179 250 € | 17 623 594 € | 13 912 604 € | 10 945 398 € | 8 006 633 € |
| Net income | 6 370 477 € | 5 380 286 € | 4 580 056 € | 3 710 606 € | 2 503 660 € | 2 046 766 € | 1 674 885 € | 1 201 998 € | 739 656 € |
| EBITDA | 9 875 595 € | 8 262 383 € | 7 024 645 € | 5 803 545 € | 3 967 120 € | 3 438 403 € | 2 780 784 € | 1 994 204 € | 1 392 167 € |
| Net margin | 16.6% | 15.3% | 15.4% | 15.0% | 13.1% | 11.6% | 12.0% | 11.0% | 9.2% |
In 2024, NEXT DECISION achieves revenue of 38.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +21.6%. Vs 2023: +9%. After deducting consumption (8.5 M€), gross margin stands at 29.8 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9.9 M€, representing 25.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6.4 M€, i.e. 16.6% of revenue. This profit can be retained or distributed to shareholders.
38 329 674 €
29 824 114 €
9 875 595 €
9 817 318 €
6 370 477 €
25.8%
The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
3.685%
39.132%
16.831%
0.049
50.3%
In 2024, the debt ratio of NEXT DECISION (3.69) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of NEXT DECISION (39.1%) 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.
In 2024, the repayment capacity of NEXT DECISION (0.05) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 177.72. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.
177.722
0.489
In 2024, the liquidity ratio of NEXT DECISION (177.72) 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.
In 2024, the interest coverage of NEXT DECISION (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 132 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Overall, WCR represents 50 days of revenue, i.e. 5.3 M€ to permanently finance. Over 2016-2024, WCR increased by +348%, requiring additional financing.
5 304 444 €
81 j
132 j
0 j
50 j
Based on 215 transactions of similar company sales (all years), the value of NEXT DECISION is estimated at 8 547 838 € (range 3 623 745€ - 30 201 144€). With an EBITDA of 9 875 595€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.16x (conservative valuation). 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.
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This estimate is based on the analysis of 215 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare NEXT DECISION with other companies in the same sector:
Voir toutes les statistiques du secteur Conseil en systèmes et logiciels informatiques
The revenue of NEXT DECISION in 2024 is 38.3 M€.
Yes, NEXT DECISION generated a net profit of 6.4 M€ in 2024.
The headquarters of NEXT DECISION is located in NANTES (44000), in the department Loire-Atlantique.
The tax return of NEXT DECISION 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).
NEXT DECISION operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.