ARTS ET SERVICES ETABLISSEMENTS BERNARDI : revenue, balance sheet and financial ratios

ARTS ET SERVICES ETABLISSEMENTS BERNARDI is a French company founded 18 years ago, specialized in the sector Nettoyage courant des bâtiments. Based in NICE (06300), this company of category PME shows in 2024 a revenue of 431 k€. 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 - ARTS ET SERVICES ETABLISSEMENTS BERNARDI (SIREN 501947584)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 431 107 € 193 621 € 130 894 € 182 947 € 156 263 € 185 128 € 222 453 € 320 739 €
Net income 16 410 € 22 743 € 10 287 € 4 030 € -4 150 € 6 489 € 12 525 € -21 173 €
EBITDA 25 336 € 26 662 € 13 296 € 9 553 € 3 317 € 5 375 € 20 586 € -6 049 €
Net margin 3.8% 11.7% 7.9% 2.2% -2.7% 3.5% 5.6% -6.6%

Revenue and income statement

In 2024, ARTS ET SERVICES ETABLISSEMENTS BERNARDI achieves revenue of 431 k€. Revenue is growing positively over 8 years (CAGR: +3.8%). Vs 2023, growth of +123% (194 k€ -> 431 k€). After deducting consumption (256 k€), gross margin stands at 175 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 5.9% of revenue. Warning negative scissor effect: despite revenue change (+123%), EBITDA varies by -5%, reducing margin by 7.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 3.8% 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

431 107 €

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

175 219 €

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

25 336 €

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

23 514 €

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

16 410 €

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

5.9%

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.8% 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

73.022%

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

48.015%

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

3.806%

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

5.185

Solvency indicators evolution
ARTS ET SERVICES ETABLISSEMENTS BERNARDI

Sector positioning

Debt ratio
73.02 2024
2022
2023
2024
Q1: 0.0
Med: 9.64
Q3: 46.81
Average +43 pts over 3 years

In 2024, the debt ratio of ARTS ET SERVICES ETABLISS... (73.02) 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
48.02% 2024
2022
2023
2024
Q1: 7.62%
Med: 29.57%
Q3: 51.09%
Good +15 pts over 3 years

In 2024, the financial autonomy of ARTS ET SERVICES ETABLISS... (48.0%) 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
5.18 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.78 years
Watch +20 pts over 3 years

In 2024, the repayment capacity of ARTS ET SERVICES ETABLISS... (5.18) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 432.62. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

432.62

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

0.004

Liquidity indicators evolution
ARTS ET SERVICES ETABLISSEMENTS BERNARDI

Sector positioning

Liquidity ratio
432.62 2024
2022
2023
2024
Q1: 112.03
Med: 158.61
Q3: 240.18
Excellent +50 pts over 3 years

In 2024, the liquidity ratio of ARTS ET SERVICES ETABLISS... (432.62) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.79x
Good -25 pts over 3 years

In 2024, the interest coverage of ARTS ET SERVICES ETABLISS... (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 105 days of revenue, i.e. 126 k€ to permanently finance. Over 2016-2024, WCR increased by +162%, requiring additional financing.

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

126 232 €

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

31 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

24 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

65 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

105 j

WCR and payment terms evolution
ARTS ET SERVICES ETABLISSEMENTS BERNARDI

Positioning of ARTS ET SERVICES ETABLISSEMENTS BERNARDI in its sector

Comparison with sector Nettoyage courant des bâtiments

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 46 842€ to 169 121€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
46k€ 90k€ 169k€
90 517 € Range: 46 842€ - 169 121€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 (Nettoyage courant des bâtiments)

Compare ARTS ET SERVICES ETABLISSEMENTS BERNARDI with other companies in the same sector:

Voir toutes les statistiques du secteur Nettoyage courant des bâtiments

Frequently asked questions about ARTS ET SERVICES ETABLISSEMENTS BERNARDI

What is the revenue of ARTS ET SERVICES ETABLISSEMENTS BERNARDI ?

The revenue of ARTS ET SERVICES ETABLISSEMENTS BERNARDI in 2024 is 431 k€.

Is ARTS ET SERVICES ETABLISSEMENTS BERNARDI profitable?

Yes, ARTS ET SERVICES ETABLISSEMENTS BERNARDI generated a net profit of 16 k€ in 2024.

Where is the headquarters of ARTS ET SERVICES ETABLISSEMENTS BERNARDI ?

The headquarters of ARTS ET SERVICES ETABLISSEMENTS BERNARDI is located in NICE (06300), in the department Alpes-Maritimes.

Where to find the tax return of ARTS ET SERVICES ETABLISSEMENTS BERNARDI ?

The tax return of ARTS ET SERVICES ETABLISSEMENTS BERNARDI 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 ARTS ET SERVICES ETABLISSEMENTS BERNARDI operate?

ARTS ET SERVICES ETABLISSEMENTS BERNARDI operates in the sector Nettoyage courant des bâtiments (NAF code 81.21Z). See the 'Sector positioning' section above to compare the company with its competitors.