B2 PATRIMOINE : revenue, balance sheet and financial ratios

B2 PATRIMOINE is a French company founded 15 years ago, specialized in the sector Supports juridiques de gestion de patrimoine mobilier. Based in BOIS-GUILLAUME (76230), this company of category PME shows in 2024 a revenue of 454 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 - B2 PATRIMOINE (SIREN 524422599)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 454 318 € 452 546 € 354 512 € 363 352 € 297 170 € 330 541 € 330 801 € 380 431 €
Net income 82 918 € 69 541 € 45 923 € 59 811 € 31 183 € -4 108 € 25 528 € 32 282 €
EBITDA 121 550 € 109 794 € 71 732 € 85 215 € 41 203 € 19 884 € 22 375 € 46 498 €
Net margin 18.3% 15.4% 13.0% 16.5% 10.5% -1.2% 7.7% 8.5%

Revenue and income statement

In 2024, B2 PATRIMOINE achieves revenue of 454 k€. Revenue is growing positively over 8 years (CAGR: +2.2%). Vs 2023: +0%. After deducting consumption (0 €), gross margin stands at 454 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 122 k€, representing 26.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 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 83 k€, i.e. 18.3% 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

454 318 €

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

454 318 €

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

121 550 €

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

103 275 €

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

82 918 €

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

26.8%

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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 22%. 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 70%. 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 21.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

22.409%

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

70.455%

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

21.864%

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

0.268

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

49.4%

Solvency indicators evolution
B2 PATRIMOINE

Sector positioning

Debt ratio
22.41 2024
2021
2023
2024
Q1: 0.0
Med: 2.75
Q3: 41.16
Average -12 pts over 3 years

In 2024, the debt ratio of B2 PATRIMOINE (22.41) 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
70.45% 2024
2021
2023
2024
Q1: 7.81%
Med: 60.44%
Q3: 91.96%
Good +19 pts over 3 years

In 2024, the financial autonomy of B2 PATRIMOINE (70.5%) 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.

Repayment capacity
0.27 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.07 years
Q3: 2.68 years
Average -13 pts over 3 years

In 2024, the repayment capacity of B2 PATRIMOINE (0.27) 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 311.55. 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 2.1x. 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

311.55

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

2.142

Liquidity indicators evolution
B2 PATRIMOINE

Sector positioning

Liquidity ratio
311.55 2024
2021
2023
2024
Q1: 142.73
Med: 746.83
Q3: 3595.15
Average

In 2024, the liquidity ratio of B2 PATRIMOINE (311.55) 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
2.14x 2024
2021
2023
2024
Q1: -27.99x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of B2 PATRIMOINE (2.1x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Overall, WCR represents 24 days of revenue, i.e. 31 k€ to permanently finance. Notable WCR improvement over the period (-57%), freeing up cash.

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

30 507 €

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

8 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

31 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

24 j

WCR and payment terms evolution
B2 PATRIMOINE

Positioning of B2 PATRIMOINE in its sector

Comparison with sector Supports juridiques de gestion de patrimoine mobilier

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of B2 PATRIMOINE is estimated at 251 931 € (range 111 406€ - 562 194€). With an EBITDA of 121 550€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.30x (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 2024
103 transactions
111k€ 251k€ 562k€
251 931 € Range: 111 406€ - 562 194€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
121 550 € × 2.5x
Estimation 309 738 €
137 929€ - 609 029€
Revenue Multiple 30%
454 318 € × 0.30x
Estimation 138 562 €
73 713€ - 383 397€
Net Income Multiple 20%
82 918 € × 3.3x
Estimation 277 467 €
101 642€ - 713 304€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Supports juridiques de gestion de patrimoine mobilier)

Compare B2 PATRIMOINE with other companies in the same sector:

Voir toutes les statistiques du secteur Supports juridiques de gestion de patrimoine mobilier

Frequently asked questions about B2 PATRIMOINE

What is the revenue of B2 PATRIMOINE ?

The revenue of B2 PATRIMOINE in 2024 is 454 k€.

Is B2 PATRIMOINE profitable?

Yes, B2 PATRIMOINE generated a net profit of 83 k€ in 2024.

Where is the headquarters of B2 PATRIMOINE ?

The headquarters of B2 PATRIMOINE is located in BOIS-GUILLAUME (76230), in the department Seine-Maritime.

Where to find the tax return of B2 PATRIMOINE ?

The tax return of B2 PATRIMOINE 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 B2 PATRIMOINE operate?

B2 PATRIMOINE operates in the sector Supports juridiques de gestion de patrimoine mobilier (NAF code 66.19A). See the 'Sector positioning' section above to compare the company with its competitors.