SPORT BIEN ETRE ET MUSCULATION : revenue, balance sheet and financial ratios

SPORT BIEN ETRE ET MUSCULATION is a French company founded 7 years ago, specialized in the sector Gestion d'installations sportives. Based in LA POSSESSION (97419), this company of category PME shows in 2024 a revenue of 883 k€. 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

Financial history - SPORT BIEN ETRE ET MUSCULATION (SIREN 842493587)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 883 476 € 909 602 € 1 220 933 € 1 038 991 € 1 059 445 € 1 815 827 €
Net income 34 255 € -20 535 € -2 094 € -98 815 € -164 003 € -10 259 €
EBITDA 68 172 € 28 376 € 43 059 € -107 644 € -96 678 € 89 844 €
Net margin 3.9% -2.3% -0.2% -9.5% -15.5% -0.6%

Revenue and income statement

In 2024, SPORT BIEN ETRE ET MUSCULATION achieves revenue of 883 k€. Revenue is declining over the period 2019-2024 (CAGR: -13.4%). Slight decline of -3% vs 2023. After deducting consumption (17 k€), gross margin stands at 867 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 68 k€, representing 7.7% of revenue. Positive scissor effect: EBITDA margin improves by +4.6 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 34 k€, i.e. 3.9% 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

883 476 €

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

866 798 €

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

68 172 €

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

37 270 €

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

34 255 €

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

7.6%

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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 -425%. 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 -17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

-425.331%

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

-17.205%

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

6.516%

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

3.028

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

16.9%

Solvency indicators evolution
SPORT BIEN ETRE ET MUSCULATION

Sector positioning

Debt ratio
-425.33 2024
2022
2023
2024
Q1: -17.27
Med: 5.13
Q3: 92.8
Excellent

In 2024, the debt ratio of SPORT BIEN ETRE ET MUSCUL... (-425.33) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-17.2% 2024
2022
2023
2024
Q1: -6.71%
Med: 15.59%
Q3: 43.78%
Average

In 2024, the financial autonomy of SPORT BIEN ETRE ET MUSCUL... (-17.2%) 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
3.03 years 2024
2022
2023
2024
Q1: -0.24 years
Med: 0.01 years
Q3: 2.13 years
Average

In 2024, the repayment capacity of SPORT BIEN ETRE ET MUSCUL... (3.03) 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 94.55. 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 5.0x. Financial charges are adequately covered by operations.

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

94.548

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

4.971

Liquidity indicators evolution
SPORT BIEN ETRE ET MUSCULATION

Sector positioning

Liquidity ratio
94.55 2024
2022
2023
2024
Q1: 63.6
Med: 125.65
Q3: 265.45
Average +6 pts over 3 years

In 2024, the liquidity ratio of SPORT BIEN ETRE ET MUSCUL... (94.55) 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
4.97x 2024
2022
2023
2024
Q1: -0.45x
Med: 0.07x
Q3: 7.41x
Good -8 pts over 3 years

In 2024, the interest coverage of SPORT BIEN ETRE ET MUSCUL... (5.0x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Overall, WCR represents 10 days of revenue, i.e. 26 k€ to permanently finance. Over 2019-2024, WCR increased by +35%, 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

25 744 €

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

3 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

33 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

10 j

WCR and payment terms evolution
SPORT BIEN ETRE ET MUSCULATION

Positioning of SPORT BIEN ETRE ET MUSCULATION 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 SPORT BIEN ETRE ET MUSCULATION is estimated at 325 349 € (range 139 787€ - 526 690€). With an EBITDA of 68 172€, 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
139k€ 325k€ 526k€
325 349 € Range: 139 787€ - 526 690€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
68 172 € × 4.0x
Estimation 275 026 €
156 579€ - 439 209€
Revenue Multiple 30%
883 476 € × 0.57x
Estimation 504 825 €
159 288€ - 813 981€
Net Income Multiple 20%
34 255 € × 5.3x
Estimation 181 948 €
68 557€ - 314 457€
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 SPORT BIEN ETRE ET MUSCULATION with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about SPORT BIEN ETRE ET MUSCULATION

What is the revenue of SPORT BIEN ETRE ET MUSCULATION ?

The revenue of SPORT BIEN ETRE ET MUSCULATION in 2024 is 883 k€.

Is SPORT BIEN ETRE ET MUSCULATION profitable?

Yes, SPORT BIEN ETRE ET MUSCULATION generated a net profit of 34 k€ in 2024.

Where is the headquarters of SPORT BIEN ETRE ET MUSCULATION ?

The headquarters of SPORT BIEN ETRE ET MUSCULATION is located in LA POSSESSION (97419), in the department La Reunion.

Where to find the tax return of SPORT BIEN ETRE ET MUSCULATION ?

The tax return of SPORT BIEN ETRE ET MUSCULATION 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 SPORT BIEN ETRE ET MUSCULATION operate?

SPORT BIEN ETRE ET MUSCULATION 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.