SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS : revenue, balance sheet and financial ratios

SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS is a French company founded 12 years ago, specialized in the sector Gestion d'installations sportives. Based in SAINT-AMAND-LES-EAUX (59230), this company of category PME shows in 2024 a revenue of 791 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 - SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS (SIREN 795087402)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 790 869 € 707 313 € 644 084 € 399 216 € 433 615 € 944 364 € 909 035 € 851 698 € 880 796 €
Net income 32 774 € -68 508 € 103 156 € 248 223 € 135 831 € 57 699 € 33 645 € 31 734 € 33 662 €
EBITDA 28 150 € -56 925 € 160 231 € 374 949 € -154 605 € 108 890 € 40 765 € 83 094 € 36 146 €
Net margin 4.1% -9.7% 16.0% 62.2% 31.3% 6.1% 3.7% 3.7% 3.8%

Revenue and income statement

In 2024, SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS achieves revenue of 791 k€. Activity remains stable over the period (CAGR: -1.3%). Vs 2023, growth of +12% (707 k€ -> 791 k€). After deducting consumption (0 €), gross margin stands at 791 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 28 k€, representing 3.6% of revenue. Positive scissor effect: EBITDA margin improves by +11.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 4.1% 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

790 869 €

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

790 869 €

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

28 150 €

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

22 199 €

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

32 774 €

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

1.8%

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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 6%. 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 80%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% 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

5.889%

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

79.509%

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

2.321%

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

1.784

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

10.0%

Solvency indicators evolution
SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS

Sector positioning

Debt ratio
5.89 2024
2022
2023
2024
Q1: -17.27
Med: 5.13
Q3: 92.8
Average

In 2024, the debt ratio of SPL DU CENTRE AQUATIQUE I... (5.89) 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
79.51% 2024
2022
2023
2024
Q1: -6.71%
Med: 15.59%
Q3: 43.78%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of SPL DU CENTRE AQUATIQUE I... (79.5%) 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.

Repayment capacity
1.78 years 2024
2022
2023
2024
Q1: -0.24 years
Med: 0.01 years
Q3: 2.13 years
Average +16 pts over 3 years

In 2024, the repayment capacity of SPL DU CENTRE AQUATIQUE I... (1.78) 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 889.95. 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

889.953

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
SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS

Sector positioning

Liquidity ratio
889.95 2024
2022
2023
2024
Q1: 63.6
Med: 125.65
Q3: 265.45
Excellent

In 2024, the liquidity ratio of SPL DU CENTRE AQUATIQUE I... (889.95) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: -0.45x
Med: 0.07x
Q3: 7.41x
Average

In 2024, the interest coverage of SPL DU CENTRE AQUATIQUE I... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The company must finance 3 days of gap between collections and payments. WCR is negative (-41 days): operations structurally generate cash. Notable WCR improvement over the period (-200%), freeing up cash.

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

-89 930 €

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

20 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

17 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

-41 j

WCR and payment terms evolution
SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS

Positioning of SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS in its sector

Comparison with sector Gestion d'installations sportives

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS is estimated at 227 171 € (range 88 223€ - 369 450€). With an EBITDA of 28 150€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.57x (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
73 tx
88k€ 227k€ 369k€
227 171 € Range: 88 223€ - 369 450€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
28 150 € × 4.0x
Estimation 113 565 €
64 655€ - 181 361€
Revenue Multiple 30%
790 869 € × 0.57x
Estimation 451 908 €
142 591€ - 728 659€
Net Income Multiple 20%
32 774 € × 5.3x
Estimation 174 082 €
65 593€ - 300 861€
How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Gestion d'installations sportives)

Compare SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS

What is the revenue of SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS ?

The revenue of SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS in 2024 is 791 k€.

Is SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS profitable?

Yes, SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS generated a net profit of 33 k€ in 2024.

Where is the headquarters of SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS ?

The headquarters of SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS is located in SAINT-AMAND-LES-EAUX (59230), in the department Nord.

Where to find the tax return of SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS ?

The tax return of SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS 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 SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS operate?

SPL DU CENTRE AQUATIQUE INTERCOMMUNAL DE L'AMANDINOIS operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.