Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2005-01-01 (21 years)Status: ActiveBusiness sector: Travaux d'installation d'équipements thermiques et de climatisationLocation: MIONS (69780), Rhone
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
2B CLIM : revenue, balance sheet and financial ratios
2B CLIM is a French company
founded 21 years ago,
specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation.
Based in MIONS (69780),
this company of category PME
shows in 2023 a revenue of 4.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, 2B CLIM generates positive net income of 456 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 180 k€ -> 456 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
455 648 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
5.338%
Financial autonomy (2025)
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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
52.145%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
65.861
52.456
43.703
37.023
35.207
40.691
25.501
16.07
5.338
Financial autonomy
39.768
38.608
46.277
48.083
40.797
38.205
45.842
44.658
52.145
Repayment capacity
None
None
None
None
None
None
1.236
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
5.424%
None%
None%
Sector positioning
Debt ratio
5.342025
2023
2024
2025
Q1: 2.81
Med: 13.61
Q3: 36.09
Good-25 pts over 3 years
In 2025, the debt ratio of 2B CLIM (5.34) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
52.15%2025
2023
2024
2025
Q1: 26.38%
Med: 47.22%
Q3: 63.03%
Good-6 pts over 3 years
In 2025, the financial autonomy of 2B CLIM (52.1%) 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
1.24 years2023
2023
Q1: 0.0 years
Med: 0.21 years
Q3: 1.37 years
Average
In 2023, the repayment capacity of 2B CLIM (1.24) 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 218.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
218.321
Liquidity indicators evolution 2B CLIM
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
244.974
206.305
283.426
289.407
246.063
204.689
228.333
197.448
218.321
Interest coverage
None
None
None
None
None
None
0.867
None
None
Sector positioning
Liquidity ratio
218.322025
2023
2024
2025
Q1: 162.61
Med: 224.39
Q3: 319.79
Average-8 pts over 3 years
In 2025, the liquidity ratio of 2B CLIM (218.32) 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
0.87x2023
2023
Q1: 0.0x
Med: 0.26x
Q3: 2.24x
Good
In 2023, the interest coverage of 2B CLIM (0.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 403 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 616 days. Excellent situation: suppliers finance 213 days of the operating cycle (retail model).
Operating WCR (2025)
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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
0 €
Customer credit (2025)
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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
403 j
Supplier credit (2025)
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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
616 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 and payment terms evolution 2B CLIM
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
-200 987 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
3
0
0
Customer payment term (days)
0
0
0
0
0
0
40
412
403
Supplier payment term (days)
0
0
0
0
0
0
29
491
616
Positioning of 2B CLIM in its sector
Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions).
This range of 140 325€ to 1 318 782€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
140k€921k€1318k€
921 227 €Range: 140 325€ - 1 318 782€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 38 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 (Travaux d'installation d'équipements thermiques et de climatisation)
Compare 2B CLIM with other companies in the same sector:
Yes, 2B CLIM generated a net profit of 456 k€ in 2025.
Where is the headquarters of 2B CLIM ?
The headquarters of 2B CLIM is located in MIONS (69780), in the department Rhone.
Where to find the tax return of 2B CLIM ?
The tax return of 2B CLIM 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 2B CLIM operate?
2B CLIM operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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