SIREN : 096280250
MAS BTP is a French company founded 64 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in PAU (64000), this company of category ETI shows in 2024 a revenue of 63.7 M€. 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
| Kennzahl | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Umsatz | 63 716 307 € | 49 608 776 € | 51 758 858 € | 52 310 226 € | 55 801 427 € | 59 854 152 € | 55 748 457 € | 55 561 593 € | 70 751 777 € |
| Nettoergebnis | 6 125 047 € | 5 587 583 € | 3 339 050 € | 2 988 867 € | -2 254 808 € | -6 684 309 € | 158 723 € | 2 909 500 € | 893 607 € |
| EBITDA | 149 416 € | 181 259 € | 3 693 692 € | -4 631 603 € | -3 504 624 € | -4 271 306 € | -2 748 137 € | 1 801 373 € | -1 649 818 € |
| Nettomarge | 9.6% | 11.3% | 6.5% | 5.7% | -4.0% | -11.2% | 0.3% | 5.2% | 1.3% |
In 2024, MAS BTP achieves revenue of 63.7 M€. Activity remains stable over the period (CAGR: -1.3%). Vs 2023, growth of +28% (49.6 M€ -> 63.7 M€). After deducting consumption (7.4 M€), gross margin stands at 56.4 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 149 k€, representing 0.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6.1 M€, i.e. 9.6% of revenue. This profit can be retained or distributed to shareholders.
63 716 307 €
56 354 337 €
149 416 €
1 120 755 €
6 125 047 €
0.2%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.528%
22.491%
10.344%
0.015
18.4%
In 2024, the debt ratio of MAS BTP (0.53) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of MAS BTP (22.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of MAS BTP (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 119.03. 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 49.1x. Operating income very largely covers interest expenses: high safety margin.
119.031
49.097
In 2024, the liquidity ratio of MAS BTP (119.03) 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.
In 2024, the interest coverage of MAS BTP (49.1x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 297 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 20 days of revenue, i.e. 3.5 M€ to permanently finance. Over 2016-2024, WCR increased by +70%, requiring additional financing.
3 491 654 €
20 j
58 j
297 j
20 j
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 5 792 786€ to 18 561 902€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 25 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 MAS BTP with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment
The revenue of MAS BTP in 2024 is 63.7 M€.
Yes, MAS BTP generated a net profit of 6.1 M€ in 2024.
The headquarters of MAS BTP is located in PAU (64000), in the department Pyrenees-Atlantiques.
The tax return of MAS BTP 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).
MAS BTP operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.