SIREN : 379695455
B2 OPTIQUE SA is a French company founded 35 years ago, specialized in the sector Commerces de détail d'optique. Based in BEYNOST (01700), this company of category PME shows in 2024 a revenue of 1.6 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 616 497 € | 1 644 906 € | 1 564 472 € | 1 599 618 € | 1 466 979 € | 1 639 763 € | 1 586 443 € | 1 592 685 € | 1 639 793 € |
| Net income | 14 098 € | 65 198 € | 31 995 € | 49 340 € | 60 902 € | 106 979 € | 75 993 € | 85 580 € | 94 995 € |
| EBITDA | 73 429 € | 129 306 € | 81 338 € | 109 041 € | 105 353 € | 196 495 € | 139 981 € | 163 728 € | 189 951 € |
| Net margin | 0.9% | 4.0% | 2.0% | 3.1% | 4.2% | 6.5% | 4.8% | 5.4% | 5.8% |
In 2024, B2 OPTIQUE SA achieves revenue of 1.6 M€. Activity remains stable over the period (CAGR: -0.2%). Slight decline of -2% vs 2023. After deducting consumption (570 k€), gross margin stands at 1.0 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 73 k€, representing 4.5% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -43%, reducing margin by 3.3 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 14 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.
1 616 497 €
1 046 559 €
73 429 €
33 748 €
14 098 €
4.5%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
1.273%
60.502%
1.354%
0.187
13.4%
In 2024, the debt ratio of B2 OPTIQUE SA (1.27) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of B2 OPTIQUE SA (60.5%) 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.
In 2024, the repayment capacity of B2 OPTIQUE SA (0.19) 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 189.33. 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 5.5x. Operating income very largely covers interest expenses: high safety margin.
189.327
5.547
In 2024, the liquidity ratio of B2 OPTIQUE SA (189.33) 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.
In 2024, the interest coverage of B2 OPTIQUE SA (5.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 61 days of revenue, i.e. 274 k€ to permanently finance.
274 239 €
8 j
35 j
58 j
61 j
Based on 117 transactions of similar company sales in 2024, the value of B2 OPTIQUE SA is estimated at 409 452 € (range 249 501€ - 678 034€). With an EBITDA of 73 429€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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.
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This estimate is based on the analysis of 117 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 B2 OPTIQUE SA with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of B2 OPTIQUE SA in 2024 is 1.6 M€.
Yes, B2 OPTIQUE SA generated a net profit of 14 k€ in 2024.
The headquarters of B2 OPTIQUE SA is located in BEYNOST (01700), in the department Ain.
The tax return of B2 OPTIQUE SA 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).
B2 OPTIQUE SA 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.