A C B : revenue, balance sheet and financial ratios

A C B is a French company founded 19 years ago, specialized in the sector Agencement de lieux de vente. Based in AIX-EN-PROVENCE (13100), this company of category PME shows in 2020 a revenue of 2.4 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

Financial history - A C B (SIREN 498015627)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 2 385 942 € 2 279 743 € 1 436 964 € 1 486 557 € 1 255 280 €
Net income -88 659 € 24 494 € 24 950 € 75 393 € 53 709 € 39 216 € 937 € 36 353 € 35 610 €
EBITDA N/C N/C N/C N/C 64 355 € 69 706 € 1 620 € 42 844 € 44 213 €
Net margin N/C N/C N/C N/C 2.3% 1.7% 0.1% 2.4% 2.8%

Revenue and income statement

In 2025, A C B records a net loss of 89 k€. This deficit will reduce equity on the balance sheet.

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

-88 659 €

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Chart evolution

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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 28%. 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 27%. The balance between equity and debt is satisfactory.

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

27.989%

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

27.259%

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

37.3%

Solvency indicators evolution
A C B

Sector positioning

Debt ratio
27.99 2025
2022
2024
2025
Q1: 2.89
Med: 15.03
Q3: 51.89
Average +34 pts over 3 years

In 2025, the debt ratio of A C B (27.99) 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
27.26% 2025
2022
2024
2025
Q1: 20.23%
Med: 38.15%
Q3: 58.73%
Average -41 pts over 3 years

In 2025, the financial autonomy of A C B (27.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 141.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

141.375

Liquidity indicators evolution
A C B

Sector positioning

Liquidity ratio
141.38 2025
2022
2024
2025
Q1: 149.73
Med: 210.46
Q3: 283.97
Watch -31 pts over 3 years

In 2025, the liquidity ratio of A C B (141.38) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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
A C B

Positioning of A C B in its sector

Comparison with sector Agencement de lieux de vente

Similar companies (Agencement de lieux de vente)

Compare A C B with other companies in the same sector:

Frequently asked questions about A C B

What is the revenue of A C B ?

The revenue of A C B in 2020 is 2.4 M€.

Is A C B profitable?

A C B recorded a net loss in 2025.

Where is the headquarters of A C B ?

The headquarters of A C B is located in AIX-EN-PROVENCE (13100), in the department Bouches-du-Rhone.

Where to find the tax return of A C B ?

The tax return of A C B 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 A C B operate?

A C B operates in the sector Agencement de lieux de vente (NAF code 43.32C). See the 'Sector positioning' section above to compare the company with its competitors.