B D BARLATIER DEVELOPPEMENT : revenue, balance sheet and financial ratios

B D BARLATIER DEVELOPPEMENT is a French company founded 15 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in MARSEILLE 3EME (13003), this company of category PME shows in 2025 a revenue of 514 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 - B D BARLATIER DEVELOPPEMENT (SIREN 531463115)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 514 339 € 46 014 € 96 670 € 97 949 € 93 284 € 100 086 € 94 779 € 100 667 € 101 177 €
Net income 28 285 € 37 740 € 75 919 € 75 425 € 69 970 € 73 229 € 68 487 € 82 792 € 70 550 €
EBITDA 33 012 € 44 148 € 94 429 € 95 733 € 89 599 € 95 903 € 89 535 € 96 442 € 97 316 €
Net margin 5.5% 82.0% 78.5% 77.0% 75.0% 73.2% 72.3% 82.2% 69.7%

Revenue and income statement

In 2025, B D BARLATIER DEVELOPPEMENT achieves revenue of 514 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +22.5%. Vs 2024, growth of +1018% (46 k€ -> 514 k€). After deducting consumption (477 k€), gross margin stands at 38 k€, i.e. a rate of 7%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 6.4% of revenue. Warning negative scissor effect: despite revenue change (+1018%), EBITDA varies by -25%, reducing margin by 89.5 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 28 k€, i.e. 5.5% 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

514 339 €

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

37 649 €

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

33 012 €

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

33 012 €

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

28 285 €

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

6.4%

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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 14%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 5.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

13.997%

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

7.177%

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

5.499%

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

0.0

Solvency indicators evolution
B D BARLATIER DEVELOPPEMENT

Sector positioning

Debt ratio
14.0 2025
2023
2024
2025
Q1: 0.0
Med: 6.93
Q3: 37.96
Average +31 pts over 3 years

In 2025, the debt ratio of B D BARLATIER DEVELOPPEMENT (14.00) 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
7.18% 2025
2023
2024
2025
Q1: 11.18%
Med: 39.46%
Q3: 64.39%
Average

In 2025, the financial autonomy of B D BARLATIER DEVELOPPEMENT (7.2%) 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
0.0 years 2025
2023
2024
2025
Q1: -0.07 years
Med: 0.0 years
Q3: 1.4 years
Good

In 2025, the repayment capacity of B D BARLATIER DEVELOPPEMENT (0.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 119.60. 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

119.6

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

0.0

Liquidity indicators evolution
B D BARLATIER DEVELOPPEMENT

Sector positioning

Liquidity ratio
119.6 2025
2023
2024
2025
Q1: 109.12
Med: 193.81
Q3: 350.5
Average -47 pts over 3 years

In 2025, the liquidity ratio of B D BARLATIER DEVELOPPEMENT (119.60) 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
0.0x 2025
2023
2024
2025
Q1: -0.35x
Med: 0.0x
Q3: 1.96x
Good +25 pts over 3 years

In 2025, the interest coverage of B D BARLATIER DEVELOPPEMENT (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: 205 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 186 days. The company must finance 19 days of gap between collections and payments. Overall, WCR represents 35 days of revenue, i.e. 50 k€ to permanently finance. Notable WCR improvement over the period (-67%), freeing up cash.

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

49 731 €

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

205 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

186 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

0 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

35 j

WCR and payment terms evolution
B D BARLATIER DEVELOPPEMENT

Positioning of B D BARLATIER DEVELOPPEMENT in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of B D BARLATIER DEVELOPPEMENT is estimated at 130 854 € (range 69 865€ - 252 852€). With an EBITDA of 33 012€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2025
132 transactions
69k€ 130k€ 252k€
130 854 € Range: 69 865€ - 252 852€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
33 012 € × 3.2x
Estimation 106 032 €
46 129€ - 216 476€
Revenue Multiple 30%
514 339 € × 0.35x
Estimation 178 733 €
119 440€ - 322 130€
Net Income Multiple 20%
28 285 € × 4.3x
Estimation 121 093 €
54 843€ - 239 878€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 (Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé)

Compare B D BARLATIER DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about B D BARLATIER DEVELOPPEMENT

What is the revenue of B D BARLATIER DEVELOPPEMENT ?

The revenue of B D BARLATIER DEVELOPPEMENT in 2025 is 514 k€.

Is B D BARLATIER DEVELOPPEMENT profitable?

Yes, B D BARLATIER DEVELOPPEMENT generated a net profit of 28 k€ in 2025.

Where is the headquarters of B D BARLATIER DEVELOPPEMENT ?

The headquarters of B D BARLATIER DEVELOPPEMENT is located in MARSEILLE 3EME (13003), in the department Bouches-du-Rhone.

Where to find the tax return of B D BARLATIER DEVELOPPEMENT ?

The tax return of B D BARLATIER DEVELOPPEMENT 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 B D BARLATIER DEVELOPPEMENT operate?

B D BARLATIER DEVELOPPEMENT operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.