2 BERT FLEURETON FINANCES : revenue, balance sheet and financial ratios

2 BERT FLEURETON FINANCES is a French company founded 7 years ago, specialized in the sector Activités des sièges sociaux. Based in POUILLY-LES-FEURS (42110), this company of category PME shows in 2025 a revenue of 120 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

Financial history - 2 BERT FLEURETON FINANCES (SIREN 848264628)
Indicator 2025 2024 2023 2022 2021 2020
Revenue 120 000 € 120 000 € 120 000 € 120 000 € 126 000 € 116 400 €
Net income -12 593 € 102 031 € 101 350 € 1 768 € 122 789 € 59 566 €
EBITDA 11 253 € 5 409 € 4 872 € 4 859 € 44 201 € 74 935 €
Net margin -10.5% 85.0% 84.5% 1.5% 97.5% 51.2%

Revenue and income statement

In 2025, 2 BERT FLEURETON FINANCES achieves revenue of 120 k€. Revenue is growing positively over 6 years (CAGR: +0.6%). Slight decline of 0% vs 2024. After deducting consumption (0 €), gross margin stands at 120 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 11 k€, representing 9.4% of revenue. Positive scissor effect: EBITDA margin improves by +4.9 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -13 k€ (-10.5% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

120 000 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

120 000 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

11 253 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 946 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-12 593 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.4%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. 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 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 89.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

50.903%

Financial autonomy (2025) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

65.273%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

89.763%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

2.203

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

23.6%

Solvency indicators evolution
2 BERT FLEURETON FINANCES

Sector positioning

Debt ratio
50.9 2025
2023
2024
2025
Q1: 0.09
Med: 12.76
Q3: 79.1
Average -11 pts over 3 years

In 2025, the debt ratio of 2 BERT FLEURETON FINANCES (50.90) 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
65.27% 2025
2023
2024
2025
Q1: 14.0%
Med: 56.52%
Q3: 88.88%
Good +12 pts over 3 years

In 2025, the financial autonomy of 2 BERT FLEURETON FINANCES (65.3%) 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
2.2 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.28 years
Q3: 3.39 years
Average -10 pts over 3 years

In 2025, the repayment capacity of 2 BERT FLEURETON FINANCES (2.20) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 305.51. 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 1078.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

305.513

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

1078.379

Liquidity indicators evolution
2 BERT FLEURETON FINANCES

Sector positioning

Liquidity ratio
305.51 2025
2023
2024
2025
Q1: 131.57
Med: 525.4
Q3: 2625.3
Average -14 pts over 3 years

In 2025, the liquidity ratio of 2 BERT FLEURETON FINANCES (305.51) 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.

Interest coverage
1078.38x 2025
2023
2024
2025
Q1: -43.68x
Med: 0.0x
Q3: 1.99x
Excellent

In 2025, the interest coverage of 2 BERT FLEURETON FINANCES (1078.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Excellent situation: suppliers finance 59 days of the operating cycle (retail model). Overall, WCR represents 18 days of revenue, i.e. 6 k€ to permanently finance. Notable WCR improvement over the period (-96%), freeing up cash.

Operating WCR (2025) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

5 989 €

Customer credit (2025) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

30 j

Supplier credit (2025) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

89 j

Inventory turnover (2025) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

18 j

WCR and payment terms evolution
2 BERT FLEURETON FINANCES

Positioning of 2 BERT FLEURETON FINANCES in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of 2 BERT FLEURETON FINANCES is estimated at 35 912 € (range 15 969€ - 49 905€). With an EBITDA of 11 253€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.63x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
54 tx
15k€ 35k€ 49k€
35 912 € Range: 15 969€ - 49 905€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 253 € × 1.1x
Estimation 12 041 €
6 661€ - 28 510€
Revenue Multiple 30%
120 000 € × 0.63x
Estimation 75 699 €
31 485€ - 85 564€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sièges sociaux)

Compare 2 BERT FLEURETON FINANCES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about 2 BERT FLEURETON FINANCES

What is the revenue of 2 BERT FLEURETON FINANCES ?

The revenue of 2 BERT FLEURETON FINANCES in 2025 is 120 k€.

Is 2 BERT FLEURETON FINANCES profitable?

2 BERT FLEURETON FINANCES recorded a net loss in 2025.

Where is the headquarters of 2 BERT FLEURETON FINANCES ?

The headquarters of 2 BERT FLEURETON FINANCES is located in POUILLY-LES-FEURS (42110), in the department Loire.

Where to find the tax return of 2 BERT FLEURETON FINANCES ?

The tax return of 2 BERT FLEURETON FINANCES 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 2 BERT FLEURETON FINANCES operate?

2 BERT FLEURETON FINANCES operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.