ANIMATION FINANCE. ETUDES CONSTRUCTION : revenue, balance sheet and financial ratios

ANIMATION FINANCE. ETUDES CONSTRUCTION is a French company founded 18 years ago, specialized in the sector Ingénierie, études techniques. Based in BRIVE-LA-GAILLARDE (19100), this company of category PME shows in 2024 a revenue of 732 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

Historique financier - ANIMATION FINANCE. ETUDES CONSTRUCTION (SIREN 502229693)
Kennzahl 2024 2023 2022 2021 2020 2019 2018 2017 2016
Umsatz 731 775 € 842 632 € 918 861 € 848 580 € 672 917 € 663 973 € 700 984 € 724 079 € 687 066 €
Nettoergebnis 446 293 € 16 330 € 99 539 € 94 699 € 3 161 € 7 460 € 38 164 € 72 901 € 19 727 €
EBITDA -8 124 € 30 410 € 140 508 € 146 170 € 27 605 € 30 106 € 76 807 € 119 099 € 56 340 €
Nettomarge 61.0% 1.9% 10.8% 11.2% 0.5% 1.1% 5.4% 10.1% 2.9%

Umsatz und Gewinn- und Verlustrechnung

In 2024, ANIMATION FINANCE. ETUDES CONSTRUCTION achieves revenue of 732 k€. Revenue is growing positively over 9 years (CAGR: +0.8%). Significant drop of -13% vs 2023. After deducting consumption (0 €), gross margin stands at 732 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 -8 k€, representing -1.1% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -127%, reducing margin by 4.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 446 k€, i.e. 61.0% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2024) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

731 775 €

Bruttomarge (2024) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

731 775 €

EBITDA (2024) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

-8 124 €

EBIT (2024) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

13 440 €

Nettoergebnis (2024) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

446 293 €

EBITDA-Marge (2024) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

-1.1%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 70%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Verschuldungsgrad (2024) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

69.731%

Finanzielle Autonomie (2024) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

55.143%

Cashflow / Umsatz (2024) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

-3.566%

Rückzahlungsfähigkeit (2024) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

-31.919

Anlagenaltersquote (2024) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

7.7%

Entwicklung der Solvenzkennzahlen
ANIMATION FINANCE. ETUDES CONSTRUCTION

Positionnement sectoriel

Debt ratio
69.73 2024
2022
2023
2024
Q1: 0.0
Méd: 8.25
Q3: 42.9
Average

In 2024, the debt ratio of ANIMATION FINANCE. ETUDES... (69.73) 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
55.14% 2024
2022
2023
2024
Q1: 11.27%
Méd: 37.87%
Q3: 61.33%
Good +12 pts über 3 Jahre

In 2024, the financial autonomy of ANIMATION FINANCE. ETUDES... (55.1%) 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.

Repayment capacity
-31.92 years 2024
2022
2023
2024
Q1: 0.0 years
Méd: 0.0 years
Q3: 0.9 years
Excellent -50 pts über 3 Jahre

In 2024, the repayment capacity of ANIMATION FINANCE. ETUDES... (-31.92) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 134.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquiditätsquote (2024) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

134.708

Zinsdeckung (2024) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

-218.156

Entwicklung der Liquiditätskennzahlen
ANIMATION FINANCE. ETUDES CONSTRUCTION

Positionnement sectoriel

Liquidity ratio
134.71 2024
2022
2023
2024
Q1: 148.97
Méd: 229.92
Q3: 405.25
Watch

In 2024, the liquidity ratio of ANIMATION FINANCE. ETUDES... (134.71) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-218.16x 2024
2022
2023
2024
Q1: 0.0x
Méd: 0.0x
Q3: 2.05x
Average -50 pts über 3 Jahre

In 2024, the interest coverage of ANIMATION FINANCE. ETUDES... (-218.2x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 4 days of gap between collections and payments. Overall, WCR represents 6 days of revenue, i.e. 12 k€ to permanently finance. Over 2016-2024, WCR increased by +164%, requiring additional financing.

Operatives Working Capital (2024) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

11 643 €

Kundenforderungen (2024) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

42 j

Lieferantenverbindlichkeiten (2024) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

38 j

Lagerumschlag (2024) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2024) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

6 j

Entwicklung des Working Capital und der Zahlungsfristen
ANIMATION FINANCE. ETUDES CONSTRUCTION

Positionnement de ANIMATION FINANCE. ETUDES CONSTRUCTION dans son secteur

Vergleich mit der Branche Ingénierie, études techniques

Bewertungsschätzung

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 95 164€ to 475 700€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
95k€ 219k€ 475k€
219 329 € Range: 95 164€ - 475 700€
NAF 5 année 2024

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare ANIMATION FINANCE. ETUDES CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about ANIMATION FINANCE. ETUDES CONSTRUCTION

What is the revenue of ANIMATION FINANCE. ETUDES CONSTRUCTION ?

The revenue of ANIMATION FINANCE. ETUDES CONSTRUCTION in 2024 is 732 k€.

Is ANIMATION FINANCE. ETUDES CONSTRUCTION profitable?

Yes, ANIMATION FINANCE. ETUDES CONSTRUCTION generated a net profit of 446 k€ in 2024.

Where is the headquarters of ANIMATION FINANCE. ETUDES CONSTRUCTION ?

The headquarters of ANIMATION FINANCE. ETUDES CONSTRUCTION is located in BRIVE-LA-GAILLARDE (19100), in the department Correze.

Where to find the tax return of ANIMATION FINANCE. ETUDES CONSTRUCTION ?

The tax return of ANIMATION FINANCE. ETUDES CONSTRUCTION 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 ANIMATION FINANCE. ETUDES CONSTRUCTION operate?

ANIMATION FINANCE. ETUDES CONSTRUCTION operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.