SIREN : 304541014
B2I is a French company founded 51 years ago, specialized in the sector Activités des sociétés holding. Based in BESANCON (25000), this company of category PME shows in 2024 a revenue of 405 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
| Indicator | 2024 | 2023 | 2022 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 405 462 € | 423 239 € | 414 740 € | 175 022 € | 165 090 € | 166 587 € | 162 852 € | 171 355 € |
| Net income | 233 407 € | 246 875 € | 169 147 € | 61 265 € | 67 553 € | 58 923 € | 74 040 € | 74 537 € |
| EBITDA | 239 394 € | 227 218 € | 301 075 € | 94 507 € | 56 470 € | 91 206 € | 90 035 € | 97 517 € |
| Net margin | 57.6% | 58.3% | 40.8% | 35.0% | 40.9% | 35.4% | 45.5% | 43.5% |
In 2024, B2I achieves revenue of 405 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.4%. Slight decline of -4% vs 2023. After deducting consumption (-9 €), gross margin stands at 405 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 239 k€, representing 59.0% of revenue. Positive scissor effect: EBITDA margin improves by +5.4 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 233 k€, i.e. 57.6% of revenue. This profit can be retained or distributed to shareholders.
405 462 €
405 471 €
239 394 €
240 608 €
233 407 €
59.0%
The debt ratio (= Financial debt / Equity x 100) stands at 19%. 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 78%. 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 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 38.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
19.351%
77.51%
38.347%
2.7
52.0%
In 2024, the debt ratio of B2I (19.35) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of B2I (77.5%) 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 B2I (2.70) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 324.46. 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 2.5x. Financial charges are adequately covered by operations.
324.461
2.528
In 2024, the liquidity ratio of B2I (324.46) 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 B2I (2.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 646 days. Excellent situation: suppliers finance 631 days of the operating cycle (retail model). Overall, WCR represents 471 days of revenue, i.e. 530 k€ to permanently finance. Over 2016-2024, WCR increased by +417%, requiring additional financing.
530 308 €
15 j
646 j
0 j
471 j
Based on 54 transactions of similar company sales
in 2024,
the value of B2I is estimated at
718 607 €
(range 186 004€ - 1 431 282€).
With an EBITDA of 239 394€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 B2I with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of B2I in 2024 is 405 k€.
Yes, B2I generated a net profit of 233 k€ in 2024.
The headquarters of B2I is located in BESANCON (25000), in the department Doubs.
The tax return of B2I 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).
B2I operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.