ATHENAE CONSEIL : revenue, balance sheet and financial ratios

ATHENAE CONSEIL is a French company founded 24 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LEVALLOIS-PERRET (92300), this company of category PME shows in 2025 a revenue of 22 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ATHENAE CONSEIL (SIREN 442128617)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 21 867 € 257 127 € 44 427 € 94 215 € 93 015 € 71 198 € 2 712 € 1 369 € 384 501 €
Net income 20 988 € 43 593 € 2 952 € 63 883 € 42 601 € 63 952 € 271 075 € 82 430 € 76 000 €
EBITDA -17 370 € 105 618 € 12 639 € 45 193 € 38 796 € -39 899 € -257 827 € -226 184 € 208 108 €
Net margin 96.0% 17.0% 6.6% 67.8% 45.8% 89.8% 9995.4% 6021.2% 19.8%

Revenue and income statement

In 2025, ATHENAE CONSEIL achieves revenue of 22 k€. Revenue is declining over the period 2017-2025 (CAGR: -30.1%). Significant drop of -91% vs 2024. After deducting consumption (0 €), gross margin stands at 22 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 -79.4% of revenue. Warning negative scissor effect: despite revenue change (-91%), EBITDA varies by -116%, reducing margin by 120.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 96.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

21 867 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

21 867 €

EBITDA (2025) ?
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

-17 370 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-18 727 €

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

20 988 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-79.4%

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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 64%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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 17.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 109.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

63.561%

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

60.835%

Cash flow / Revenue (2025) ?
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

109.261%

Repayment capacity (2025) ?
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

17.935

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

27.3%

Solvency indicators evolution
ATHENAE CONSEIL

Sector positioning

Debt ratio
63.56 2025
2023
2024
2025
Q1: 0.0
Med: 4.24
Q3: 42.08
Average

In 2025, the debt ratio of ATHENAE CONSEIL (63.56) 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
60.84% 2025
2023
2024
2025
Q1: 8.76%
Med: 48.46%
Q3: 82.53%
Good -6 pts over 3 years

In 2025, the financial autonomy of ATHENAE CONSEIL (60.8%) 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
17.93 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.57 years
Watch

In 2025, the repayment capacity of ATHENAE CONSEIL (17.93) 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 18248.41. 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

18248.411

Interest coverage (2025) ?
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

-10.622

Liquidity indicators evolution
ATHENAE CONSEIL

Sector positioning

Liquidity ratio
18248.41 2025
2023
2024
2025
Q1: 150.46
Med: 352.75
Q3: 1229.13
Excellent

In 2025, the liquidity ratio of ATHENAE CONSEIL (18248.41) 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
-10.62x 2025
2023
2024
2025
Q1: -0.4x
Med: 0.0x
Q3: 0.58x
Average -50 pts over 3 years

In 2025, the interest coverage of ATHENAE CONSEIL (-10.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 198 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 4416 days of revenue, i.e. 268 k€ to permanently finance. Over 2017-2025, WCR increased by +53%, requiring additional financing.

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

268 224 €

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

15 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

198 j

WCR in days of revenue (2025) ?
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

4416 j

WCR and payment terms evolution
ATHENAE CONSEIL

Positioning of ATHENAE CONSEIL in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 28 683€ to 105 681€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
28k€ 50k€ 105k€
50 895 € Range: 28 683€ - 105 681€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 35 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 ATHENAE CONSEIL 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 ATHENAE CONSEIL

What is the revenue of ATHENAE CONSEIL ?

The revenue of ATHENAE CONSEIL in 2025 is 22 k€.

Is ATHENAE CONSEIL profitable?

Yes, ATHENAE CONSEIL generated a net profit of 21 k€ in 2025.

Where is the headquarters of ATHENAE CONSEIL ?

The headquarters of ATHENAE CONSEIL is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.

Where to find the tax return of ATHENAE CONSEIL ?

The tax return of ATHENAE CONSEIL 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 ATHENAE CONSEIL operate?

ATHENAE CONSEIL 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.