C.B. SERVICES : revenue, balance sheet and financial ratios

C.B. SERVICES is a French company founded 14 years ago, specialized in the sector Autres activités de nettoyage des bâtiments et nettoyage industriel. Based in STRASBOURG (67000), this company of category PME shows in 2023 a revenue of 1.0 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

Historique financier - C.B. SERVICES (SIREN 751058389)
Kennzahl 2023 2022 2020 2019 2016
Umsatz 1 009 644 € 794 479 € N/C N/C 349 638 €
Nettoergebnis -35 957 € 522 € 50 482 € 60 659 € 6 027 €
EBITDA -35 869 € -6 650 € N/C N/C -12 112 €
Nettomarge -3.6% 0.1% N/C N/C 1.7%

Umsatz und Gewinn- und Verlustrechnung

In 2023, C.B. SERVICES achieves revenue of 1.0 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +16.4%. Vs 2022, growth of +27% (794 k€ -> 1.0 M€). After deducting consumption (12 k€), gross margin stands at 997 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -36 k€, representing -3.6% of revenue. Warning negative scissor effect: despite revenue change (+27%), EBITDA varies by -439%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -36 k€ (-3.6% of revenue), which will impact equity.

Umsatz (2023) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

1 009 644 €

Bruttomarge (2023) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

997 151 €

EBITDA (2023) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

-35 869 €

EBIT (2023) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

-33 383 €

Nettoergebnis (2023) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

-35 957 €

EBITDA-Marge (2023) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

-3.6%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

Verschuldungsgrad (2023) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

52.345%

Finanzielle Autonomie (2023) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

34.592%

Cashflow / Umsatz (2023) ?
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

-3.815%

Rückzahlungsfähigkeit (2023) ?
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

-2.411

Anlagenaltersquote (2023) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

34.4%

Entwicklung der Solvenzkennzahlen
C.B. SERVICES

Positionnement sectoriel

Debt ratio
52.34 2023
2020
2022
2023
Q1: 0.0
Méd: 14.67
Q3: 59.94
Average +7 pts über 3 Jahre

In 2023, the debt ratio of C.B. SERVICES (52.34) 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
34.59% 2023
2020
2022
2023
Q1: 7.8%
Méd: 29.31%
Q3: 52.27%
Good -14 pts über 3 Jahre

In 2023, the financial autonomy of C.B. SERVICES (34.6%) 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
-2.41 years 2023
2022
2023
Q1: 0.0 years
Méd: 0.0 years
Q3: 1.18 years
Excellent

In 2023, the repayment capacity of C.B. SERVICES (-2.41) 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 194.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquiditätsquote (2023) ?
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

194.527

Zinsdeckung (2023) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

-1.486

Entwicklung der Liquiditätskennzahlen
C.B. SERVICES

Positionnement sectoriel

Liquidity ratio
194.53 2023
2020
2022
2023
Q1: 118.27
Méd: 173.83
Q3: 267.43
Good -20 pts über 3 Jahre

In 2023, the liquidity ratio of C.B. SERVICES (194.53) 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.

Interest coverage
-1.49x 2023
2022
2023
Q1: 0.0x
Méd: 0.0x
Q3: 1.3x
Average

In 2023, the interest coverage of C.B. SERVICES (-1.5x) 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: 96 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. The gap of 69 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 49 days of revenue, i.e. 137 k€ to permanently finance. Over 2016-2023, WCR increased by +72%, requiring additional financing.

Operatives Working Capital (2023) ?
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

137 009 €

Kundenforderungen (2023) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

96 j

Lieferantenverbindlichkeiten (2023) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

27 j

Lagerumschlag (2023) ?
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 (2023) ?
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

49 j

Entwicklung des Working Capital und der Zahlungsfristen
C.B. SERVICES

Positionnement de C.B. SERVICES dans son secteur

Vergleich mit der Branche Autres activités de nettoyage des bâtiments et nettoyage industriel

Bewertungsschätzung

Based on 53 transactions of similar company sales (all years), the value of C.B. SERVICES is estimated at 355 851 € (range 147 803€ - 611 564€). The price/revenue ratio is 0.35x (conservative valuation). 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 2023
53 tx
147k€ 355k€ 611k€
355 851 € Range: 147 803€ - 611 564€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 009 644 € × 0.35x = 355 851 €
Range: 147 803€ - 611 564€

Only this financial indicator is available for this company.

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 53 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 (Autres activités de nettoyage des bâtiments et nettoyage industriel)

Compare C.B. SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de nettoyage des bâtiments et nettoyage industriel

Frequently asked questions about C.B. SERVICES

What is the revenue of C.B. SERVICES ?

The revenue of C.B. SERVICES in 2023 is 1.0 M€.

Is C.B. SERVICES profitable?

C.B. SERVICES recorded a net loss in 2023.

Where is the headquarters of C.B. SERVICES ?

The headquarters of C.B. SERVICES is located in STRASBOURG (67000), in the department Bas-Rhin.

Where to find the tax return of C.B. SERVICES ?

The tax return of C.B. SERVICES 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 C.B. SERVICES operate?

C.B. SERVICES operates in the sector Autres activités de nettoyage des bâtiments et nettoyage industriel (NAF code 81.22Z). See the 'Sector positioning' section above to compare the company with its competitors.