SPORTING CLUB DE BIEVRES : revenue, balance sheet and financial ratios

SPORTING CLUB DE BIEVRES is a French company founded 32 years ago, specialized in the sector Activités de clubs de sports. Based in BIEVRES (91570), this company of category PME shows in 2021 a revenue of 1.2 M€. 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 - SPORTING CLUB DE BIEVRES (SIREN 394295042)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C 1 236 777 € 1 449 203 € 1 579 734 € 1 439 293 € 1 360 041 €
Net income -290 568 € 103 225 € -83 649 € 189 517 € 225 598 € -204 919 € 90 729 € 44 362 € 2 224 €
EBITDA N/C N/C N/C N/C 291 288 € -165 853 € 12 649 € 43 951 € 26 625 €
Net margin N/C N/C N/C N/C 18.2% -14.1% 5.7% 3.1% 0.2%

Revenue and income statement

In 2025, SPORTING CLUB DE BIEVRES records a net loss of 291 k€. This deficit will reduce equity on the balance sheet.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-290 568 €

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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 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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

36.715%

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

41.478%

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

31.8%

Solvency indicators evolution
SPORTING CLUB DE BIEVRES

Sector positioning

Debt ratio
36.72 2025
2023
2024
2025
Q1: 0.73
Med: 28.3
Q3: 118.88
Average

In 2025, the debt ratio of SPORTING CLUB DE BIEVRES (36.72) 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
41.48% 2025
2023
2024
2025
Q1: 8.91%
Med: 23.2%
Q3: 37.37%
Excellent

In 2025, the financial autonomy of SPORTING CLUB DE BIEVRES (41.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 232.47. 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

232.474

Liquidity indicators evolution
SPORTING CLUB DE BIEVRES

Sector positioning

Liquidity ratio
232.47 2025
2023
2024
2025
Q1: 104.78
Med: 149.38
Q3: 198.16
Excellent

In 2025, the liquidity ratio of SPORTING CLUB DE BIEVRES (232.47) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
SPORTING CLUB DE BIEVRES

Positioning of SPORTING CLUB DE BIEVRES in its sector

Comparison with sector Activités de clubs de sports

Similar companies (Activités de clubs de sports)

Compare SPORTING CLUB DE BIEVRES with other companies in the same sector:

Frequently asked questions about SPORTING CLUB DE BIEVRES

What is the revenue of SPORTING CLUB DE BIEVRES ?

The revenue of SPORTING CLUB DE BIEVRES in 2021 is 1.2 M€.

Is SPORTING CLUB DE BIEVRES profitable?

SPORTING CLUB DE BIEVRES recorded a net loss in 2025.

Where is the headquarters of SPORTING CLUB DE BIEVRES ?

The headquarters of SPORTING CLUB DE BIEVRES is located in BIEVRES (91570), in the department Essonne.

Where to find the tax return of SPORTING CLUB DE BIEVRES ?

The tax return of SPORTING CLUB DE BIEVRES 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 SPORTING CLUB DE BIEVRES operate?

SPORTING CLUB DE BIEVRES operates in the sector Activités de clubs de sports (NAF code 93.12Z). See the 'Sector positioning' section above to compare the company with its competitors.