2B PROTHESES : revenue, balance sheet and financial ratios

2B PROTHESES is a French company founded 29 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in DIVION (62460), this company of category PME shows in 2017 a revenue of 1.3 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

Financial history - 2B PROTHESES (SIREN 410557573)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 1 258 341 € 694 377 €
Net income 133 700 € 119 066 € 127 271 € 119 700 € 85 852 € 43 770 € 38 450 € 41 335 € 4 259 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 65 409 € 9 478 €
Net margin N/C N/C N/C N/C N/C N/C N/C 3.3% 0.6%

Revenue and income statement

In 2024, 2B PROTHESES generates positive net income of 134 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 4 k€ -> 134 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

133 700 €

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

39.711%

Financial autonomy (2024) ?
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

54.805%

Asset age ratio (2024) ?
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

28.7%

Solvency indicators evolution
2B PROTHESES

Sector positioning

Debt ratio
39.71 2024
2022
2023
2024
Q1: 1.92
Med: 18.86
Q3: 55.42
Average +20 pts over 3 years

In 2024, the debt ratio of 2B PROTHESES (39.71) 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
54.8% 2024
2022
2023
2024
Q1: 24.8%
Med: 50.27%
Q3: 69.09%
Good -12 pts over 3 years

In 2024, the financial autonomy of 2B PROTHESES (54.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 252.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

252.066

Liquidity indicators evolution
2B PROTHESES

Sector positioning

Liquidity ratio
252.07 2024
2022
2023
2024
Q1: 159.64
Med: 253.69
Q3: 429.69
Average +12 pts over 3 years

In 2024, the liquidity ratio of 2B PROTHESES (252.07) 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.

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: 3570 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8999 days. Excellent situation: suppliers finance 5429 days of the operating cycle (retail model).

Operating WCR (2024) ?
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 (2024) ?
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

3570 j

Supplier credit (2024) ?
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

8999 j

Inventory turnover (2024) ?
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 PROTHESES

Positioning of 2B PROTHESES in its sector

Comparison with sector Fabrication de matériel médico-chirurgical et dentaire

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of 2B PROTHESES is estimated at 407 207 € (range 94 629€ - 802 994€). 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 2024
57 tx
94k€ 407k€ 802k€
407 207 € Range: 94 629€ - 802 994€
NAF 5 all-time

Valuation method used

Net Income Multiple
133 700 € × 3.0x = 407 207 €
Range: 94 630€ - 802 995€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Fabrication de matériel médico-chirurgical et dentaire)

Compare 2B PROTHESES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de matériel médico-chirurgical et dentaire

Frequently asked questions about 2B PROTHESES

What is the revenue of 2B PROTHESES ?

The revenue of 2B PROTHESES in 2017 is 1.3 M€.

Is 2B PROTHESES profitable?

Yes, 2B PROTHESES generated a net profit of 134 k€ in 2024.

Where is the headquarters of 2B PROTHESES ?

The headquarters of 2B PROTHESES is located in DIVION (62460), in the department Pas-de-Calais.

Where to find the tax return of 2B PROTHESES ?

The tax return of 2B PROTHESES 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 PROTHESES operate?

2B PROTHESES operates in the sector Fabrication de matériel médico-chirurgical et dentaire (NAF code 32.50A). See the 'Sector positioning' section above to compare the company with its competitors.