SIREN : 505115774
TOP DEVELOPPEMENT is a French company founded 17 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in ANNECY (74000), this company of category PME shows in 2025 a revenue of 365 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 365 242 € | 355 172 € | 365 392 € | 351 577 € | 323 776 € | 332 416 € | 332 348 € | 289 630 € | 262 150 € | 262 610 € |
| Net income | 19 138 € | 16 331 € | 21 088 € | 20 669 € | -10 720 € | 72 135 € | 47 133 € | 58 389 € | 27 325 € | 19 791 € |
| EBITDA | 51 454 € | 47 229 € | 53 421 € | 49 520 € | 16 771 € | 38 271 € | 29 475 € | -9 818 € | 3 204 € | 19 502 € |
| Net margin | 5.2% | 4.6% | 5.8% | 5.9% | -3.3% | 21.7% | 14.2% | 20.2% | 10.4% | 7.5% |
In 2025, TOP DEVELOPPEMENT achieves revenue of 365 k€. Revenue is growing positively over 10 years (CAGR: +3.7%). Vs 2024: +3%. After deducting consumption (0 €), gross margin stands at 365 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 51 k€, representing 14.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.
365 242 €
365 242 €
51 454 €
22 996 €
19 138 €
14.1%
The debt ratio (= Financial debt / Equity x 100) stands at 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 7.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 13.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
59.916%
60.232%
13.031%
7.647
73.4%
In 2025, the debt ratio of TOP DEVELOPPEMENT (59.92) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of TOP DEVELOPPEMENT (60.2%) 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.
In 2025, the repayment capacity of TOP DEVELOPPEMENT (7.65) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 517.17. 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 12.9x. Operating income very largely covers interest expenses: high safety margin.
517.167
12.918
In 2025, the liquidity ratio of TOP DEVELOPPEMENT (517.17) 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.
In 2025, the interest coverage of TOP DEVELOPPEMENT (12.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The company must finance 5 days of gap between collections and payments. Overall, WCR represents 119 days of revenue, i.e. 121 k€ to permanently finance. Over 2016-2025, WCR increased by +642%, requiring additional financing.
120 775 €
25 j
20 j
0 j
119 j
Based on 170 transactions of similar company sales (all years), the value of TOP DEVELOPPEMENT is estimated at 292 568 € (range 182 670€ - 461 269€). With an EBITDA of 51 454€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.71x (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.
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This estimate is based on the analysis of 170 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare TOP DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires
The revenue of TOP DEVELOPPEMENT in 2025 is 365 k€.
Yes, TOP DEVELOPPEMENT generated a net profit of 19 k€ in 2025.
The headquarters of TOP DEVELOPPEMENT is located in ANNECY (74000), in the department Haute-Savoie.
The tax return of TOP 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).
TOP DEVELOPPEMENT operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.