Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SPORT DEVELOPPEMENT : revenue, balance sheet and financial ratios

SPORT DEVELOPPEMENT is a French company founded 12 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BAYONNE (64100), this company of category PME shows in 2025 a net income positive of 227 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 - SPORT DEVELOPPEMENT (SIREN 797408218)
Indicator 2025 2024 2023 2022 2020
Revenue N/C N/C N/C N/C N/C
Net income 226 831 € 182 996 € 155 292 € 104 979 € 58 252 €
EBITDA N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, SPORT DEVELOPPEMENT generates positive net income of 227 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2025: 58 k€ -> 227 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

226 831 €

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. 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

38.498%

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

63.057%

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

44.7%

Solvency indicators evolution
SPORT DEVELOPPEMENT

Sector positioning

Debt ratio
38.5 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average -7 pts over 3 years

In 2025, the debt ratio of SPORT DEVELOPPEMENT (38.50) 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
63.06% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Good +22 pts over 3 years

In 2025, the financial autonomy of SPORT DEVELOPPEMENT (63.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 342.46. 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

342.458

Liquidity indicators evolution
SPORT DEVELOPPEMENT

Sector positioning

Liquidity ratio
342.46 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good +43 pts over 3 years

In 2025, the liquidity ratio of SPORT DEVELOPPEMENT (342.46) 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.

Positioning of SPORT DEVELOPPEMENT in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of SPORT DEVELOPPEMENT is estimated at 1 037 017 € (range 409 797€ - 1 874 425€). 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 2025
239 transactions
409k€ 1037k€ 1874k€
1 037 017 € Range: 409 797€ - 1 874 425€
NAF 5 all-time

Valuation method used

Net Income Multiple
226 831 € × 4.6x = 1 037 017 €
Range: 409 797€ - 1 874 425€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare SPORT DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about SPORT DEVELOPPEMENT

What is the revenue of SPORT DEVELOPPEMENT ?

The revenue of SPORT DEVELOPPEMENT is not publicly disclosed (confidential accounts filed with INPI).

Is SPORT DEVELOPPEMENT profitable?

Yes, SPORT DEVELOPPEMENT generated a net profit of 227 k€ in 2025.

Where is the headquarters of SPORT DEVELOPPEMENT ?

The headquarters of SPORT DEVELOPPEMENT is located in BAYONNE (64100), in the department Pyrenees-Atlantiques.

Where to find the tax return of SPORT DEVELOPPEMENT ?

The tax return of SPORT 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 SPORT DEVELOPPEMENT operate?

SPORT DEVELOPPEMENT operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.