ARTOIS FLANDRES FONDATIONS : revenue, balance sheet and financial ratios

ARTOIS FLANDRES FONDATIONS is a French company founded 17 years ago, specialized in the sector Autres travaux spécialisés de construction. Based in BREBIERES (62117), this company of category PME shows in 2024 a revenue of 12.5 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 - ARTOIS FLANDRES FONDATIONS (SIREN 510916877)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 518 957 € 12 256 773 € 10 283 292 € 9 055 083 € 7 378 414 € 8 786 831 € 5 867 773 € 4 653 165 € N/C
Net income 195 467 € 150 799 € 288 126 € 519 507 € 489 698 € 715 606 € 292 674 € 405 834 € 39 798 €
EBITDA 433 149 € 368 122 € 673 285 € 779 085 € 705 049 € 1 121 347 € 764 586 € 734 254 € N/C
Net margin 1.6% 1.2% 2.8% 5.7% 6.6% 8.1% 5.0% 8.7% N/C

Revenue and income statement

In 2024, ARTOIS FLANDRES FONDATIONS achieves revenue of 12.5 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.2%. Vs 2023: +2%. After deducting consumption (4.2 M€), gross margin stands at 8.3 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 433 k€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 195 k€, i.e. 1.6% 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

12 518 957 €

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

8 270 453 €

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

433 149 €

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

269 548 €

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

195 467 €

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

3.5%

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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 21%. 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 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

21.448%

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

38.405%

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

2.68%

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

1.488

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

48.7%

Solvency indicators evolution
ARTOIS FLANDRES FONDATIONS

Sector positioning

Debt ratio
21.45 2024
2022
2023
2024
Q1: 3.39
Med: 18.59
Q3: 55.68
Average +6 pts over 3 years

In 2024, the debt ratio of ARTOIS FLANDRES FONDATIONS (21.45) 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
38.41% 2024
2022
2023
2024
Q1: 18.09%
Med: 38.63%
Q3: 59.74%
Average -9 pts over 3 years

In 2024, the financial autonomy of ARTOIS FLANDRES FONDATIONS (38.4%) 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
1.49 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.25 years
Q3: 1.25 years
Average +22 pts over 3 years

In 2024, the repayment capacity of ARTOIS FLANDRES FONDATIONS (1.49) 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 165.86. 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 5.1x. 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

165.863

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

5.078

Liquidity indicators evolution
ARTOIS FLANDRES FONDATIONS

Sector positioning

Liquidity ratio
165.86 2024
2022
2023
2024
Q1: 147.2
Med: 218.63
Q3: 322.5
Average -20 pts over 3 years

In 2024, the liquidity ratio of ARTOIS FLANDRES FONDATIONS (165.86) 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.

Interest coverage
5.08x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.32x
Q3: 2.98x
Excellent

In 2024, the interest coverage of ARTOIS FLANDRES FONDATIONS (5.1x) 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: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 109 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 124 days of revenue, i.e. 4.3 M€ to permanently finance.

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

4 313 156 €

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

79 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

109 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

12 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

124 j

WCR and payment terms evolution
ARTOIS FLANDRES FONDATIONS

Positioning of ARTOIS FLANDRES FONDATIONS in its sector

Comparison with sector Autres travaux spécialisés de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 932 130€ to 2 749 374€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
932k€ 1668k€ 2749k€
1 668 270 € Range: 932 130€ - 2 749 374€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Autres travaux spécialisés de construction)

Compare ARTOIS FLANDRES FONDATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux spécialisés de construction

Frequently asked questions about ARTOIS FLANDRES FONDATIONS

What is the revenue of ARTOIS FLANDRES FONDATIONS ?

The revenue of ARTOIS FLANDRES FONDATIONS in 2024 is 12.5 M€.

Is ARTOIS FLANDRES FONDATIONS profitable?

Yes, ARTOIS FLANDRES FONDATIONS generated a net profit of 195 k€ in 2024.

Where is the headquarters of ARTOIS FLANDRES FONDATIONS ?

The headquarters of ARTOIS FLANDRES FONDATIONS is located in BREBIERES (62117), in the department Pas-de-Calais.

Where to find the tax return of ARTOIS FLANDRES FONDATIONS ?

The tax return of ARTOIS FLANDRES FONDATIONS 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 ARTOIS FLANDRES FONDATIONS operate?

ARTOIS FLANDRES FONDATIONS operates in the sector Autres travaux spécialisés de construction (NAF code 43.99D). See the 'Sector positioning' section above to compare the company with its competitors.