B2A ( BESANCON ASSEMBLAGE AUTOMATION ) : revenue, balance sheet and financial ratios

B2A ( BESANCON ASSEMBLAGE AUTOMATION ) is a French company founded 48 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in BESANCON (25000), this company of category PME shows in 2022 a revenue of 919 k€. 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

Financial history - B2A ( BESANCON ASSEMBLAGE AUTOMATION ) (SIREN 312264245)
Indicator 2023 2022 2021 2020 2019 2017 2016
Revenue N/C 918 570 € N/C N/C N/C 1 096 742 € 1 037 116 €
Net income -43 969 € -32 472 € -10 277 € 11 473 € 15 492 € 19 625 € 20 468 €
EBITDA N/C -30 174 € N/C N/C N/C 31 201 € 43 596 €
Net margin N/C -3.5% N/C N/C N/C 1.8% 2.0%

Revenue and income statement

In 2023, B2A ( BESANCON ASSEMBLAGE AUTOMATION ) records a net loss of 44 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-43 969 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.004%

Financial autonomy (2023) ?
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

68.344%

Asset age ratio (2023) ?
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

9.8%

Solvency indicators evolution
B2A ( BESANCON ASSEMBLAGE AUTOMATION )

Sector positioning

Debt ratio
1.0 2023
2021
2022
2023
Q1: 0.06
Med: 12.08
Q3: 50.22
Good

In 2023, the debt ratio of B2A ( BESANCON ASSEMBLAGE... (1.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
68.34% 2023
2021
2022
2023
Q1: 25.49%
Med: 45.96%
Q3: 64.14%
Excellent

In 2023, the financial autonomy of B2A ( BESANCON ASSEMBLAGE... (68.3%) 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.

Repayment capacity
-0.19 years 2022
2022
Q1: 0.0 years
Med: 0.2 years
Q3: 1.92 years
Excellent

In 2022, the repayment capacity of B2A ( BESANCON ASSEMBLAGE... (-0.19) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 293.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

293.935

Liquidity indicators evolution
B2A ( BESANCON ASSEMBLAGE AUTOMATION )

Sector positioning

Liquidity ratio
293.94 2023
2021
2022
2023
Q1: 167.11
Med: 236.7
Q3: 364.74
Good +6 pts over 3 years

In 2023, the liquidity ratio of B2A ( BESANCON ASSEMBLAGE... (293.94) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-0.73x 2022
2022
Q1: 0.0x
Med: 0.61x
Q3: 3.81x
Average

In 2022, the interest coverage of B2A ( BESANCON ASSEMBLAGE... (-0.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
B2A ( BESANCON ASSEMBLAGE AUTOMATION )

Positioning of B2A ( BESANCON ASSEMBLAGE AUTOMATION ) in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Similar companies (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare B2A ( BESANCON ASSEMBLAGE AUTOMATION ) with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about B2A ( BESANCON ASSEMBLAGE AUTOMATION )

What is the revenue of B2A ( BESANCON ASSEMBLAGE AUTOMATION ) ?

The revenue of B2A ( BESANCON ASSEMBLAGE AUTOMATION ) in 2022 is 919 k€.

Is B2A ( BESANCON ASSEMBLAGE AUTOMATION ) profitable?

B2A ( BESANCON ASSEMBLAGE AUTOMATION ) recorded a net loss in 2023.

Where is the headquarters of B2A ( BESANCON ASSEMBLAGE AUTOMATION ) ?

The headquarters of B2A ( BESANCON ASSEMBLAGE AUTOMATION ) is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of B2A ( BESANCON ASSEMBLAGE AUTOMATION ) ?

The tax return of B2A ( BESANCON ASSEMBLAGE AUTOMATION ) 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 B2A ( BESANCON ASSEMBLAGE AUTOMATION ) operate?

B2A ( BESANCON ASSEMBLAGE AUTOMATION ) operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.