ACTIV'SYSTEME CONSULTANT : revenue, balance sheet and financial ratios

ACTIV'SYSTEME CONSULTANT is a French company founded 32 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in DIJON (21000), this company of category PME shows in 2024 a revenue of 141 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 - ACTIV'SYSTEME CONSULTANT (SIREN 392251849)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 141 395 € 117 268 € 208 337 € 113 691 € 145 601 € 91 510 € 54 244 € 57 389 €
Net income 18 110 € -12 447 € -3 681 € -4 219 € 684 € 1 676 € -3 492 € 551 €
EBITDA 16 505 € -6 921 € -9 030 € -1 786 € 2 727 € 2 265 € -3 097 € 940 €
Net margin 12.8% -10.6% -1.8% -3.7% 0.5% 1.8% -6.4% 1.0%

Revenue and income statement

In 2024, ACTIV'SYSTEME CONSULTANT achieves revenue of 141 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.9%. Vs 2023, growth of +21% (117 k€ -> 141 k€). After deducting consumption (0 €), gross margin stands at 141 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 17 k€, representing 11.7% of revenue. Positive scissor effect: EBITDA margin improves by +17.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 12.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

141 395 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

141 395 €

EBITDA (2024) ?
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

16 505 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

17 833 €

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

18 110 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.7%

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

76.371%

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

42.112%

Cash flow / Revenue (2024) ?
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

7.715%

Repayment capacity (2024) ?
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

3.329

Solvency indicators evolution
ACTIV'SYSTEME CONSULTANT

Sector positioning

Debt ratio
76.37 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Average

In 2024, the debt ratio of ACTIV'SYSTEME CONSULTANT (76.37) 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
42.11% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Good +14 pts over 3 years

In 2024, the financial autonomy of ACTIV'SYSTEME CONSULTANT (42.1%) 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
3.33 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average +50 pts over 3 years

In 2024, the repayment capacity of ACTIV'SYSTEME CONSULTANT (3.33) 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 381.30. 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

381.299

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
ACTIV'SYSTEME CONSULTANT

Sector positioning

Liquidity ratio
381.3 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Good +19 pts over 3 years

In 2024, the liquidity ratio of ACTIV'SYSTEME CONSULTANT (381.30) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average

In 2024, the interest coverage of ACTIV'SYSTEME CONSULTANT (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 108 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 115 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Overall, WCR represents 82 days of revenue, i.e. 32 k€ to permanently finance. Notable WCR improvement over the period (-28%), freeing up cash.

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

32 338 €

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

108 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

115 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 in days of revenue (2024) ?
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

82 j

WCR and payment terms evolution
ACTIV'SYSTEME CONSULTANT

Positioning of ACTIV'SYSTEME CONSULTANT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of ACTIV'SYSTEME CONSULTANT is estimated at 88 175 € (range 32 723€ - 149 961€). With an EBITDA of 16 505€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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 2024
69 tx
32k€ 88k€ 149k€
88 175 € Range: 32 723€ - 149 961€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
16 505 € × 4.3x
Estimation 70 284 €
13 973€ - 112 526€
Revenue Multiple 30%
141 395 € × 0.66x
Estimation 93 165 €
54 219€ - 103 018€
Net Income Multiple 20%
18 110 € × 6.9x
Estimation 125 421 €
47 356€ - 313 964€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare ACTIV'SYSTEME CONSULTANT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about ACTIV'SYSTEME CONSULTANT

What is the revenue of ACTIV'SYSTEME CONSULTANT ?

The revenue of ACTIV'SYSTEME CONSULTANT in 2024 is 141 k€.

Is ACTIV'SYSTEME CONSULTANT profitable?

Yes, ACTIV'SYSTEME CONSULTANT generated a net profit of 18 k€ in 2024.

Where is the headquarters of ACTIV'SYSTEME CONSULTANT ?

The headquarters of ACTIV'SYSTEME CONSULTANT is located in DIJON (21000), in the department Cote-d'Or.

Where to find the tax return of ACTIV'SYSTEME CONSULTANT ?

The tax return of ACTIV'SYSTEME CONSULTANT 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 ACTIV'SYSTEME CONSULTANT operate?

ACTIV'SYSTEME CONSULTANT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.