SARL ESPACE TONIC : revenue, balance sheet and financial ratios

SARL ESPACE TONIC is a French company founded 38 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in LES BELLEVILLE (73440), this company of category PME shows in 2018 a revenue of 1.6 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 - SARL ESPACE TONIC (SIREN 342101037)
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 1 593 044 € 1 357 669 € 1 287 258 €
Net income 630 578 € 637 654 € 671 779 € 687 672 € -387 103 € 12 025 € 153 891 € 188 122 € 183 215 € 119 678 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 474 108 € 428 925 € 341 110 €
Net margin N/C N/C N/C N/C N/C N/C N/C 11.8% 13.5% 9.3%

Revenue and income statement

In 2025, SARL ESPACE TONIC generates positive net income of 631 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 120 k€ -> 631 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

630 578 €

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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 26%. 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 72%. 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

26.422%

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

72.326%

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

37.2%

Solvency indicators evolution
SARL ESPACE TONIC

Sector positioning

Debt ratio
26.42 2025
2023
2024
2025
Q1: 0.0
Med: 8.68
Q3: 43.26
Average +9 pts over 3 years

In 2025, the debt ratio of SARL ESPACE TONIC (26.42) 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
72.33% 2025
2023
2024
2025
Q1: 0.78%
Med: 38.29%
Q3: 71.43%
Excellent

In 2025, the financial autonomy of SARL ESPACE TONIC (72.3%) 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 512.86. 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

512.86

Liquidity indicators evolution
SARL ESPACE TONIC

Sector positioning

Liquidity ratio
512.86 2025
2023
2024
2025
Q1: 91.62
Med: 237.24
Q3: 625.01
Good +7 pts over 3 years

In 2025, the liquidity ratio of SARL ESPACE TONIC (512.86) 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.

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
SARL ESPACE TONIC

Positioning of SARL ESPACE TONIC in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of SARL ESPACE TONIC is estimated at 1 545 439 € (range 842 065€ - 4 369 293€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
87 tx
842k€ 1545k€ 4369k€
1 545 439 € Range: 842 065€ - 4 369 293€
NAF 5 all-time

Valuation method used

Net Income Multiple
630 578 € × 2.5x = 1 545 440 €
Range: 842 066€ - 4 369 293€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare SARL ESPACE TONIC with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about SARL ESPACE TONIC

What is the revenue of SARL ESPACE TONIC ?

The revenue of SARL ESPACE TONIC in 2018 is 1.6 M€.

Is SARL ESPACE TONIC profitable?

Yes, SARL ESPACE TONIC generated a net profit of 631 k€ in 2025.

Where is the headquarters of SARL ESPACE TONIC ?

The headquarters of SARL ESPACE TONIC is located in LES BELLEVILLE (73440), in the department Savoie.

Where to find the tax return of SARL ESPACE TONIC ?

The tax return of SARL ESPACE TONIC 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 SARL ESPACE TONIC operate?

SARL ESPACE TONIC operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.