AVENIR CONSEIL ELEVAGE : revenue, balance sheet and financial ratios

AVENIR CONSEIL ELEVAGE is a French company founded 26 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in CAMBRAI (59400), this company of category PME shows in 2024 a revenue of 8.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - AVENIR CONSEIL ELEVAGE (SIREN 432960078)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 8 109 231 € 10 956 884 € 7 858 216 € 7 990 669 € 7 602 827 € 7 977 227 € 7 682 084 € 8 013 816 €
Net income 230 381 € 90 920 € -538 084 € 35 596 € 18 602 € 15 329 € -295 347 € -305 138 €
EBITDA 395 612 € 391 548 € -491 171 € 224 137 € -60 093 € 352 110 € 13 760 € -34 616 €
Net margin 2.8% 0.8% -6.8% 0.4% 0.2% 0.2% -3.8% -3.8%

Revenue and income statement

In 2024, AVENIR CONSEIL ELEVAGE achieves revenue of 8.1 M€. Revenue is growing positively over 8 years (CAGR: +0.1%). Significant drop of -26% vs 2023. After deducting consumption (18 k€), gross margin stands at 8.1 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 396 k€, representing 4.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 230 k€, i.e. 2.8% 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

8 109 231 €

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

8 091 379 €

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

395 612 €

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

223 648 €

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

230 381 €

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

4.6%

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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 18%. 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 50%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% 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

18.362%

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

49.857%

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

4.044%

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

1.369

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

42.9%

Solvency indicators evolution
AVENIR CONSEIL ELEVAGE

Sector positioning

Debt ratio
18.36 2024
2022
2023
2024
Q1: 0.0
Med: 3.99
Q3: 41.75
Average

In 2024, the debt ratio of AVENIR CONSEIL ELEVAGE (18.36) 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
49.86% 2024
2022
2023
2024
Q1: 4.19%
Med: 38.81%
Q3: 76.4%
Good

In 2024, the financial autonomy of AVENIR CONSEIL ELEVAGE (49.9%) 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
1.37 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average +50 pts over 3 years

In 2024, the repayment capacity of AVENIR CONSEIL ELEVAGE (1.37) 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 194.02. 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 3.4x. Financial charges are adequately covered by operations.

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

194.023

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

3.404

Liquidity indicators evolution
AVENIR CONSEIL ELEVAGE

Sector positioning

Liquidity ratio
194.02 2024
2022
2023
2024
Q1: 138.7
Med: 312.74
Q3: 965.51
Average

In 2024, the liquidity ratio of AVENIR CONSEIL ELEVAGE (194.02) 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
3.4x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Excellent +50 pts over 3 years

In 2024, the interest coverage of AVENIR CONSEIL ELEVAGE (3.4x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Overall, WCR represents 29 days of revenue, i.e. 660 k€ 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

660 335 €

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

46 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

62 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

29 j

WCR and payment terms evolution
AVENIR CONSEIL ELEVAGE

Positioning of AVENIR CONSEIL ELEVAGE in its sector

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

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of AVENIR CONSEIL ELEVAGE is estimated at 2 764 378 € (range 1 220 821€ - 3 919 861€). With an EBITDA of 395 612€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
1220k€ 2764k€ 3919k€
2 764 378 € Range: 1 220 821€ - 3 919 861€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
395 612 € × 4.3x
Estimation 1 684 650 €
334 931€ - 2 697 169€
Revenue Multiple 30%
8 109 231 € × 0.66x
Estimation 5 343 173 €
3 109 569€ - 5 908 257€
Net Income Multiple 20%
230 381 € × 6.9x
Estimation 1 595 505 €
602 428€ - 3 994 002€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 AVENIR CONSEIL ELEVAGE 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 AVENIR CONSEIL ELEVAGE

What is the revenue of AVENIR CONSEIL ELEVAGE ?

The revenue of AVENIR CONSEIL ELEVAGE in 2024 is 8.1 M€.

Is AVENIR CONSEIL ELEVAGE profitable?

Yes, AVENIR CONSEIL ELEVAGE generated a net profit of 230 k€ in 2024.

Where is the headquarters of AVENIR CONSEIL ELEVAGE ?

The headquarters of AVENIR CONSEIL ELEVAGE is located in CAMBRAI (59400), in the department Nord.

Where to find the tax return of AVENIR CONSEIL ELEVAGE ?

The tax return of AVENIR CONSEIL ELEVAGE 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 AVENIR CONSEIL ELEVAGE operate?

AVENIR CONSEIL ELEVAGE 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.