SAS BREIZH NIGHT DEVELOPPEMENT : revenue, balance sheet and financial ratios

SAS BREIZH NIGHT DEVELOPPEMENT is a French company founded 11 years ago, specialized in the sector Activités des sièges sociaux. Based in QUIMPER (29000), this company of category PME shows in 2024 a revenue of 557 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SAS BREIZH NIGHT DEVELOPPEMENT (SIREN 802724229)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 557 165 € 201 439 € 429 176 € 259 771 € 202 664 € 175 387 € N/C N/C
Net income 16 897 € -561 113 € 279 971 € -328 651 € 378 413 € 1 885 930 € -217 850 € -249 506 €
EBITDA 142 942 € -319 982 € -181 681 € -226 209 € -287 334 € -286 734 € -284 781 € -249 500 €
Net margin 3.0% -278.6% 65.2% -126.5% 186.7% 1075.3% N/C N/C

Revenue and income statement

In 2024, SAS BREIZH NIGHT DEVELOPPEMENT achieves revenue of 557 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +26.0%. Vs 2023, growth of +177% (201 k€ -> 557 k€). After deducting consumption (0 €), gross margin stands at 557 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 143 k€, representing 25.7% of revenue. Positive scissor effect: EBITDA margin improves by +184.5 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 17 k€, i.e. 3.0% 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

557 165 €

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

557 165 €

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

142 942 €

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

-34 205 €

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

16 897 €

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

25.7%

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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 119%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 34.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

119.417%

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

28.079%

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

34.854%

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

10.924

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

95.9%

Solvency indicators evolution
SAS BREIZH NIGHT DEVELOPPEMENT

Sector positioning

Debt ratio
119.42 2024
2022
2023
2024
Q1: 0.06
Med: 14.6
Q3: 89.53
Average +17 pts over 3 years

In 2024, the debt ratio of SAS BREIZH NIGHT DEVELOPP... (119.42) 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
28.08% 2024
2022
2023
2024
Q1: 11.56%
Med: 51.97%
Q3: 85.23%
Average -23 pts over 3 years

In 2024, the financial autonomy of SAS BREIZH NIGHT DEVELOPP... (28.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
10.92 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Average

In 2024, the repayment capacity of SAS BREIZH NIGHT DEVELOPP... (10.92) 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 169.31. 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 21.4x. Operating income very largely covers interest expenses: high safety margin.

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

169.308

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

21.407

Liquidity indicators evolution
SAS BREIZH NIGHT DEVELOPPEMENT

Sector positioning

Liquidity ratio
169.31 2024
2022
2023
2024
Q1: 116.68
Med: 458.4
Q3: 2174.13
Average -46 pts over 3 years

In 2024, the liquidity ratio of SAS BREIZH NIGHT DEVELOPP... (169.31) 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
21.41x 2024
2022
2023
2024
Q1: -45.52x
Med: 0.0x
Q3: 2.86x
Excellent +37 pts over 3 years

In 2024, the interest coverage of SAS BREIZH NIGHT DEVELOPP... (21.4x) 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: 425 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The gap of 405 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 690 days of revenue, i.e. 1.1 M€ to permanently finance.

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

1 068 186 €

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

425 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

20 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

690 j

WCR and payment terms evolution
SAS BREIZH NIGHT DEVELOPPEMENT

Positioning of SAS BREIZH NIGHT DEVELOPPEMENT in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of SAS BREIZH NIGHT DEVELOPPEMENT is estimated at 454 842 € (range 103 018€ - 808 874€). With an EBITDA of 142 942€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2024
103 transactions
103k€ 454k€ 808k€
454 842 € Range: 103 018€ - 808 874€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
142 942 € × 5.0x
Estimation 719 186 €
123 803€ - 1 189 756€
Revenue Multiple 30%
557 165 € × 0.38x
Estimation 210 396 €
100 281€ - 424 926€
Net Income Multiple 20%
16 897 € × 9.5x
Estimation 160 655 €
55 163€ - 432 594€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare SAS BREIZH NIGHT DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about SAS BREIZH NIGHT DEVELOPPEMENT

What is the revenue of SAS BREIZH NIGHT DEVELOPPEMENT ?

The revenue of SAS BREIZH NIGHT DEVELOPPEMENT in 2024 is 557 k€.

Is SAS BREIZH NIGHT DEVELOPPEMENT profitable?

Yes, SAS BREIZH NIGHT DEVELOPPEMENT generated a net profit of 17 k€ in 2024.

Where is the headquarters of SAS BREIZH NIGHT DEVELOPPEMENT ?

The headquarters of SAS BREIZH NIGHT DEVELOPPEMENT is located in QUIMPER (29000), in the department Finistere.

Where to find the tax return of SAS BREIZH NIGHT DEVELOPPEMENT ?

The tax return of SAS BREIZH NIGHT DEVELOPPEMENT 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 SAS BREIZH NIGHT DEVELOPPEMENT operate?

SAS BREIZH NIGHT DEVELOPPEMENT operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.