SOCIETE DEVELOPPEMENT ET COMMERCE : revenue, balance sheet and financial ratios

SOCIETE DEVELOPPEMENT ET COMMERCE is a French company founded 15 years ago, specialized in the sector Activités des sociétés holding. Based in LILLE (59000), this company of category PME shows in 2024 a revenue of 115 k€. 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 - SOCIETE DEVELOPPEMENT ET COMMERCE (SIREN 532192192)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 115 000 € 82 500 € 175 000 € 250 000 € 20 000 € N/C 215 000 € 90 000 €
Net income 1 277 € 5 784 € 14 500 € 238 310 € -104 844 € -51 864 € 57 277 € 23 150 €
EBITDA -5 948 € -60 925 € 32 515 € 154 052 € -82 268 € -150 207 € 68 490 € 47 823 €
Net margin 1.1% 7.0% 8.3% 95.3% -524.2% N/C 26.6% 25.7%

Revenue and income statement

In 2024, SOCIETE DEVELOPPEMENT ET COMMERCE achieves revenue of 115 k€. Revenue is growing positively over 8 years (CAGR: +3.1%). Vs 2023, growth of +39% (82 k€ -> 115 k€). After deducting consumption (0 €), gross margin stands at 115 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 -6 k€, representing -5.2% of revenue. Positive scissor effect: EBITDA margin improves by +68.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 1.1% 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

115 000 €

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

115 000 €

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

-5 948 €

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

-10 153 €

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

1 277 €

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

-5.2%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 53.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

36.115%

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

67.614%

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

4.767%

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

53.065

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

45.4%

Solvency indicators evolution
SOCIETE DEVELOPPEMENT ET COMMERCE

Sector positioning

Debt ratio
36.12 2024
2021
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +24 pts over 3 years

In 2024, the debt ratio of SOCIETE DEVELOPPEMENT ET ... (36.12) 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
67.61% 2024
2021
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good -10 pts over 3 years

In 2024, the financial autonomy of SOCIETE DEVELOPPEMENT ET ... (67.6%) 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
53.06 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of SOCIETE DEVELOPPEMENT ET ... (53.06) 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 664.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

664.2

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

0.0

Liquidity indicators evolution
SOCIETE DEVELOPPEMENT ET COMMERCE

Sector positioning

Liquidity ratio
664.2 2024
2021
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average +9 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DEVELOPPEMENT ET ... (664.20) 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
0.0x 2024
2021
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Good -25 pts over 3 years

In 2024, the interest coverage of SOCIETE DEVELOPPEMENT ET ... (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1315 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. The gap of 1255 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 1317 days of revenue, i.e. 421 k€ to permanently finance. Over 2016-2024, WCR increased by +254%, requiring additional financing.

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

420 676 €

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

1315 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

60 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

1317 j

WCR and payment terms evolution
SOCIETE DEVELOPPEMENT ET COMMERCE

Positioning of SOCIETE DEVELOPPEMENT ET COMMERCE in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SOCIETE DEVELOPPEMENT ET COMMERCE is estimated at 41 370 € (range 25 749€ - 52 110€). The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
25k€ 41k€ 52k€
41 370 € Range: 25 749€ - 52 110€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
115 000 € × 0.59x
Estimation 67 709 €
42 123€ - 80 493€
Net Income Multiple 20%
1 277 € × 1.5x
Estimation 1 864 €
1 189€ - 9 537€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 sociétés holding)

Compare SOCIETE DEVELOPPEMENT ET COMMERCE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE DEVELOPPEMENT ET COMMERCE

What is the revenue of SOCIETE DEVELOPPEMENT ET COMMERCE ?

The revenue of SOCIETE DEVELOPPEMENT ET COMMERCE in 2024 is 115 k€.

Is SOCIETE DEVELOPPEMENT ET COMMERCE profitable?

Yes, SOCIETE DEVELOPPEMENT ET COMMERCE generated a net profit of 1 k€ in 2024.

Where is the headquarters of SOCIETE DEVELOPPEMENT ET COMMERCE ?

The headquarters of SOCIETE DEVELOPPEMENT ET COMMERCE is located in LILLE (59000), in the department Nord.

Where to find the tax return of SOCIETE DEVELOPPEMENT ET COMMERCE ?

The tax return of SOCIETE DEVELOPPEMENT ET COMMERCE 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 SOCIETE DEVELOPPEMENT ET COMMERCE operate?

SOCIETE DEVELOPPEMENT ET COMMERCE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.