Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

B. OPTIQUE : revenue, balance sheet and financial ratios

B. OPTIQUE is a French company founded 19 years ago, specialized in the sector Commerces de détail d'optique. Based in SAINT-AGATHON (22200), this company of category PME shows in 2024 a net income negative of -1 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. OPTIQUE (SIREN 491735890)
Indicator 2024 2023 2022 2021 2020 2019
Revenue N/C N/C N/C N/C N/C N/C
Net income -1 076 € 16 461 € 42 027 € 50 264 € 28 648 € 38 192 €
EBITDA N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, B. OPTIQUE records a net loss of 1 k€. This deficit will reduce equity on the balance sheet.

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

-1 076 €

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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 238%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory.

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

238.225%

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

20.591%

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

58.2%

Solvency indicators evolution
B. OPTIQUE

Sector positioning

Debt ratio
238.22 2024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Watch +39 pts over 3 years

In 2024, the debt ratio of B. OPTIQUE (238.22) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
20.59% 2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Watch -19 pts over 3 years

In 2024, the financial autonomy of B. OPTIQUE (20.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 98.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

98.292

Liquidity indicators evolution
B. OPTIQUE

Sector positioning

Liquidity ratio
98.29 2024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Watch -9 pts over 3 years

In 2024, the liquidity ratio of B. OPTIQUE (98.29) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Positioning of B. OPTIQUE in its sector

Comparison with sector Commerces de détail d'optique

Similar companies (Commerces de détail d'optique)

Compare B. OPTIQUE with other companies in the same sector:

Frequently asked questions about B. OPTIQUE

What is the revenue of B. OPTIQUE ?

The revenue of B. OPTIQUE is not publicly disclosed (confidential accounts filed with INPI).

Is B. OPTIQUE profitable?

B. OPTIQUE recorded a net loss in 2024.

Where is the headquarters of B. OPTIQUE ?

The headquarters of B. OPTIQUE is located in SAINT-AGATHON (22200), in the department Cotes-d'Armor.

Where to find the tax return of B. OPTIQUE ?

The tax return of B. OPTIQUE 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. OPTIQUE operate?

B. OPTIQUE operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.