ART DE BATIR SOCIETE NOUVELLE : revenue, balance sheet and financial ratios

ART DE BATIR SOCIETE NOUVELLE is a French company founded 26 years ago, specialized in the sector Construction d'autres bâtiments. Based in COULOMBIERS (86600), this company of category PME shows in 2022 a revenue of 2.2 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 - ART DE BATIR SOCIETE NOUVELLE (SIREN 423952159)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 2 202 585 € 2 005 017 € N/C 2 239 773 € 1 748 193 € 1 722 732 €
Net income 153 908 € 72 885 € 74 839 € 24 300 € 8 740 € 48 905 € 50 000 € -35 513 € -159 591 €
EBITDA N/C N/C N/C 56 769 € 86 476 € N/C 143 968 € 33 120 € -123 840 €
Net margin N/C N/C N/C 1.1% 0.4% N/C 2.2% -2.0% -9.3%

Revenue and income statement

In 2025, ART DE BATIR SOCIETE NOUVELLE generates positive net income of 154 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

153 908 €

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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 119%. Debt level is high: negotiating margin with banks is reduced. 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

119.422%

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

26.851%

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

20.4%

Solvency indicators evolution
ART DE BATIR SOCIETE NOUVELLE

Sector positioning

Debt ratio
119.42 2025
2023
2024
2025
Q1: 1.62
Med: 14.61
Q3: 47.6
Watch

In 2025, the debt ratio of ART DE BATIR SOCIETE NOUV... (119.42) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
26.85% 2025
2023
2024
2025
Q1: 15.47%
Med: 35.44%
Q3: 55.04%
Average

In 2025, the financial autonomy of ART DE BATIR SOCIETE NOUV... (26.9%) 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 156.35. 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

156.351

Liquidity indicators evolution
ART DE BATIR SOCIETE NOUVELLE

Sector positioning

Liquidity ratio
156.35 2025
2023
2024
2025
Q1: 139.47
Med: 192.4
Q3: 278.8
Average

In 2025, the liquidity ratio of ART DE BATIR SOCIETE NOUV... (156.35) 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.

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
ART DE BATIR SOCIETE NOUVELLE

Positioning of ART DE BATIR SOCIETE NOUVELLE in its sector

Comparison with sector Construction d'autres bâtiments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of ART DE BATIR SOCIETE NOUVELLE is estimated at 382 043 € (range 129 515€ - 1 231 988€). 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 2025
113 transactions
129k€ 382k€ 1231k€
382 043 € Range: 129 515€ - 1 231 988€
NAF 5 all-time

Valuation method used

Net Income Multiple
153 908 € × 2.5x = 382 043 €
Range: 129 515€ - 1 231 989€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction d'autres bâtiments)

Compare ART DE BATIR SOCIETE NOUVELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about ART DE BATIR SOCIETE NOUVELLE

What is the revenue of ART DE BATIR SOCIETE NOUVELLE ?

The revenue of ART DE BATIR SOCIETE NOUVELLE in 2022 is 2.2 M€.

Is ART DE BATIR SOCIETE NOUVELLE profitable?

Yes, ART DE BATIR SOCIETE NOUVELLE generated a net profit of 154 k€ in 2025.

Where is the headquarters of ART DE BATIR SOCIETE NOUVELLE ?

The headquarters of ART DE BATIR SOCIETE NOUVELLE is located in COULOMBIERS (86600), in the department Vienne.

Where to find the tax return of ART DE BATIR SOCIETE NOUVELLE ?

The tax return of ART DE BATIR SOCIETE NOUVELLE 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 ART DE BATIR SOCIETE NOUVELLE operate?

ART DE BATIR SOCIETE NOUVELLE operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.