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DEVELOPPEMENT COMMERCIAL B2B : revenue, balance sheet and financial ratios

DEVELOPPEMENT COMMERCIAL B2B is a French company founded 3 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in SAINT-GERVASY (30320), this company of category PME shows in 2023 a revenue of 43 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 - DEVELOPPEMENT COMMERCIAL B2B (SIREN 949544084)
Kennzahl 2023
Umsatz 42 891 €
Nettoergebnis 4 616 €
EBITDA 5 449 €
Nettomarge 10.8%

Umsatz und Gewinn- und Verlustrechnung

In 2023, DEVELOPPEMENT COMMERCIAL B2B achieves revenue of 43 k€. After deducting consumption (0 €), gross margin stands at 43 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 5 k€, representing 12.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 10.8% of revenue. This profit can be retained or distributed to shareholders.

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

42 891 €

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

42 891 €

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

5 449 €

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

5 431 €

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

4 616 €

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

12.7%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 99%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 10.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

98.97%

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

19.663%

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

10.762%

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

0.0

Entwicklung der Solvenzkennzahlen
DEVELOPPEMENT COMMERCIAL B2B

Positionnement sectoriel

Debt ratio
98.97 2023
2023
Q1: 0.0
Méd: 8.23
Q3: 53.56
Average

In 2023, the debt ratio of DEVELOPPEMENT COMMERCIAL B2B (98.97) 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
19.66% 2023
2023
Q1: 7.6%
Méd: 35.2%
Q3: 66.7%
Average

In 2023, the financial autonomy of DEVELOPPEMENT COMMERCIAL B2B (19.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2023
2023
Q1: 0.0 years
Méd: 0.0 years
Q3: 0.93 years
Excellent

In 2023, the repayment capacity of DEVELOPPEMENT COMMERCIAL B2B (0.00) 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 349.96. 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

349.96

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

0.0

Entwicklung der Liquiditätskennzahlen
DEVELOPPEMENT COMMERCIAL B2B

Positionnement sectoriel

Liquidity ratio
349.96 2023
2023
Q1: 137.64
Méd: 256.3
Q3: 568.42
Good

In 2023, the liquidity ratio of DEVELOPPEMENT COMMERCIAL B2B (349.96) 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
0.0x 2023
2023
Q1: 0.0x
Méd: 0.0x
Q3: 1.28x
Average

In 2023, the interest coverage of DEVELOPPEMENT COMMERCIAL B2B (0.0x) 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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The gap of 36 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-141 days): operations structurally generate cash.

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

-16 835 €

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

53 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

17 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

-141 j

Entwicklung des Working Capital und der Zahlungsfristen
DEVELOPPEMENT COMMERCIAL B2B

Positionnement de DEVELOPPEMENT COMMERCIAL B2B dans son secteur

Vergleich mit der Branche Autres intermédiaires du commerce en produits divers

Bewertungsschätzung

Based on 85 transactions of similar company sales (all years), the value of DEVELOPPEMENT COMMERCIAL B2B is estimated at 8 106 € (range 4 391€ - 28 262€). With an EBITDA of 5 449€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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
85 tx
4k€ 8k€ 28k€
8 106 € Range: 4 391€ - 28 262€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 449 € × 1.0x
Estimation 5 363 €
2 944€ - 23 770€
Revenue Multiple 30%
42 891 € × 0.32x
Estimation 13 857 €
7 718€ - 32 927€
Net Income Multiple 20%
4 616 € × 1.4x
Estimation 6 338 €
3 022€ - 32 496€
How is this estimate calculated?

This estimate is based on the analysis of 85 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 intermédiaires du commerce en produits divers)

Compare DEVELOPPEMENT COMMERCIAL B2B with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about DEVELOPPEMENT COMMERCIAL B2B

What is the revenue of DEVELOPPEMENT COMMERCIAL B2B ?

The revenue of DEVELOPPEMENT COMMERCIAL B2B in 2023 is 43 k€.

Is DEVELOPPEMENT COMMERCIAL B2B profitable?

Yes, DEVELOPPEMENT COMMERCIAL B2B generated a net profit of 5 k€ in 2023.

Where is the headquarters of DEVELOPPEMENT COMMERCIAL B2B ?

The headquarters of DEVELOPPEMENT COMMERCIAL B2B is located in SAINT-GERVASY (30320), in the department Gard.

Where to find the tax return of DEVELOPPEMENT COMMERCIAL B2B ?

The tax return of DEVELOPPEMENT COMMERCIAL B2B 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 DEVELOPPEMENT COMMERCIAL B2B operate?

DEVELOPPEMENT COMMERCIAL B2B operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.