AIRPORT BREST HANDLING : revenue, balance sheet and financial ratios

AIRPORT BREST HANDLING is a French company founded 4 years ago, specialized in the sector Services auxiliaires des transports aériens. Based in RAMONVILLE-SAINT-AGNE (31520), this company of category ETI shows in 2024 a revenue of 4.9 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 - AIRPORT BREST HANDLING (SIREN 905047361)
Indicator 2024 2023 2022
Revenue 4 873 139 € 4 586 958 € 4 243 997 €
Net income 74 138 € -417 155 € -623 472 €
EBITDA 23 593 € -327 321 € -886 805 €
Net margin 1.5% -9.1% -14.7%

Revenue and income statement

In 2024, AIRPORT BREST HANDLING achieves revenue of 4.9 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.2%. Vs 2023: +6%. After deducting consumption (76 €), gross margin stands at 4.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 0.5% of revenue. Positive scissor effect: EBITDA margin improves by +7.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 74 k€, i.e. 1.5% 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

4 873 139 €

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

4 873 063 €

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

23 593 €

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

145 464 €

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

74 138 €

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

0.5%

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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 -60%. 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 -72%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-59.688%

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

-72.462%

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

-0.339%

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

-33.081

Solvency indicators evolution
AIRPORT BREST HANDLING

Sector positioning

Debt ratio
-59.69 2024
2022
2023
2024
Q1: 0.0
Med: 1.0
Q3: 50.08
Excellent

In 2024, the debt ratio of AIRPORT BREST HANDLING (-59.69) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-72.46% 2024
2022
2023
2024
Q1: 3.49%
Med: 23.63%
Q3: 43.9%
Average

In 2024, the financial autonomy of AIRPORT BREST HANDLING (-72.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-33.08 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.08 years
Excellent

In 2024, the repayment capacity of AIRPORT BREST HANDLING (-33.08) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 83.35. 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 59.8x. Operating income very largely covers interest expenses: high safety margin.

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

83.348

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

59.763

Liquidity indicators evolution
AIRPORT BREST HANDLING

Sector positioning

Liquidity ratio
83.35 2024
2022
2023
2024
Q1: 103.71
Med: 133.95
Q3: 202.29
Watch

In 2024, the liquidity ratio of AIRPORT BREST HANDLING (83.35) 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.

Interest coverage
59.76x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 6.25x
Excellent +52 pts over 3 years

In 2024, the interest coverage of AIRPORT BREST HANDLING (59.8x) 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Overall, WCR represents 18 days of revenue, i.e. 239 k€ to permanently finance. Notable WCR improvement over the period (-60%), 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

238 930 €

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

55 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

89 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

18 j

WCR and payment terms evolution
AIRPORT BREST HANDLING

Positioning of AIRPORT BREST HANDLING in its sector

Comparison with sector Services auxiliaires des transports aériens

Valuation estimate

Based on 205 transactions of similar company sales (all years), the value of AIRPORT BREST HANDLING is estimated at 241 289 € (range 148 537€ - 745 810€). With an EBITDA of 23 593€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.15x (conservative valuation). 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.

Estimated enterprise value 2024
205 transactions
148k€ 241k€ 745k€
241 289 € Range: 148 537€ - 745 810€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
23 593 € × 0.9x
Estimation 21 857 €
7 720€ - 50 346€
Revenue Multiple 30%
4 873 139 € × 0.15x
Estimation 729 657 €
468 197€ - 2 274 155€
Net Income Multiple 20%
74 138 € × 0.8x
Estimation 57 321 €
21 091€ - 191 958€
How is this estimate calculated?

This estimate is based on the analysis of 205 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 (Services auxiliaires des transports aériens)

Compare AIRPORT BREST HANDLING with other companies in the same sector:

Voir toutes les statistiques du secteur Services auxiliaires des transports aériens

Frequently asked questions about AIRPORT BREST HANDLING

What is the revenue of AIRPORT BREST HANDLING ?

The revenue of AIRPORT BREST HANDLING in 2024 is 4.9 M€.

Is AIRPORT BREST HANDLING profitable?

Yes, AIRPORT BREST HANDLING generated a net profit of 74 k€ in 2024.

Where is the headquarters of AIRPORT BREST HANDLING ?

The headquarters of AIRPORT BREST HANDLING is located in RAMONVILLE-SAINT-AGNE (31520), in the department Haute-Garonne.

Where to find the tax return of AIRPORT BREST HANDLING ?

The tax return of AIRPORT BREST HANDLING 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 AIRPORT BREST HANDLING operate?

AIRPORT BREST HANDLING operates in the sector Services auxiliaires des transports aériens (NAF code 52.23Z). See the 'Sector positioning' section above to compare the company with its competitors.