SIREN : 417580768
B 2 C is a French company founded 28 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in MARTIGNAS-SUR-JALLE (33127), this company of category PME shows in 2024 a revenue of 3.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 3 493 365 € | 3 396 248 € | 2 777 887 € | 2 475 925 € | 1 828 590 € | 1 701 936 € | 1 333 564 € | 1 088 086 € | N/C |
| Net income | 591 696 € | 472 920 € | 242 004 € | 213 325 € | 126 959 € | 100 534 € | 4 652 € | -17 125 € | 45 468 € |
| EBITDA | 683 572 € | 496 058 € | 283 105 € | 224 610 € | 181 264 € | 121 153 € | 15 355 € | -13 463 € | N/C |
| Net margin | 16.9% | 13.9% | 8.7% | 8.6% | 6.9% | 5.9% | 0.3% | -1.6% | N/C |
In 2024, B 2 C achieves revenue of 3.5 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.1%. Vs 2023: +3%. After deducting consumption (759 k€), gross margin stands at 2.7 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 684 k€, representing 19.6% of revenue. Positive scissor effect: EBITDA margin improves by +5.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 592 k€, i.e. 16.9% of revenue. This profit can be retained or distributed to shareholders.
3 493 365 €
2 734 362 €
683 572 €
703 804 €
591 696 €
19.6%
The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 68%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
11.193%
67.98%
16.319%
0.278
54.7%
In 2024, the debt ratio of B 2 C (11.19) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of B 2 C (68.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of B 2 C (0.28) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 455.26. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
455.265
0.151
In 2024, the liquidity ratio of B 2 C (455.26) 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.
In 2024, the interest coverage of B 2 C (0.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The gap of 39 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 58 days of revenue, i.e. 567 k€ to permanently finance.
566 554 €
72 j
33 j
1 j
58 j
Based on 51 transactions of similar company sales
in 2024,
the value of B 2 C is estimated at
1 082 150 €
(range 530 520€ - 1 806 808€).
With an EBITDA of 683 572€, the sector multiple of 1.6x is applied.
The price/revenue ratio is 0.14x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 51 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare B 2 C with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie
The revenue of B 2 C in 2024 is 3.5 M€.
Yes, B 2 C generated a net profit of 592 k€ in 2024.
The headquarters of B 2 C is located in MARTIGNAS-SUR-JALLE (33127), in the department Gironde.
The tax return of B 2 C 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).
B 2 C operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.