B2I : revenue, balance sheet and financial ratios

B2I is a French company founded 19 years ago, specialized in the sector Promotion immobilière de logements. Based in MARSEILLE (13008), this company of category PME shows in 2023 a revenue of 415 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 - B2I (SIREN 495294324)
Indicator 2025 2023 2022 2021 2020 2019
Revenue N/C 415 487 € 197 256 € 572 675 € 581 490 € 305 649 €
Net income -277 571 € -58 606 € 287 559 € 261 297 € 319 748 € 42 597 €
EBITDA -153 419 € 90 015 € -220 365 € 220 619 € 268 138 € 55 661 €
Net margin N/C -14.1% 145.8% 45.6% 55.0% 13.9%

Revenue and income statement

In 2025, B2I records a net loss of 278 k€. This deficit will reduce equity on the balance sheet.

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-121 €

EBITDA (2025) ?
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

-153 419 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-162 602 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-277 571 €

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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 5%. 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 88%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.681%

Financial autonomy (2025) ?
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

87.825%

Repayment capacity (2025) ?
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

-0.158

Solvency indicators evolution
B2I

Sector positioning

Debt ratio
4.68 2025
2022
2023
2025
Q1: 0.0
Med: 11.25
Q3: 119.45
Good -24 pts over 3 years

In 2025, the debt ratio of B2I (4.68) 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
87.83% 2025
2022
2023
2025
Q1: 0.37%
Med: 26.59%
Q3: 69.73%
Excellent +6 pts over 3 years

In 2025, the financial autonomy of B2I (87.8%) 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
-0.16 years 2025
2022
2023
2025
Q1: -1.87 years
Med: 0.0 years
Q3: 2.47 years
Good -27 pts over 3 years

In 2025, the repayment capacity of B2I (-0.16) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2025) ?
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

0.0

Interest coverage (2025) ?
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

-177.145

Liquidity indicators evolution
B2I

Sector positioning

Liquidity ratio
0.0 2025
2022
2023
2025
Q1: 148.13
Med: 447.5
Q3: 1581.52
Watch -7 pts over 3 years

In 2025, the liquidity ratio of B2I (0.00) 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.

Interest coverage
-177.15x 2025
2022
2023
2025
Q1: -10.46x
Med: 0.0x
Q3: 11.44x
Watch

In 2025, the interest coverage of B2I (-177.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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

30 j

Inventory turnover (2025) ?
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
B2I

Positioning of B2I in its sector

Comparison with sector Promotion immobilière de logements

Similar companies (Promotion immobilière de logements)

Compare B2I with other companies in the same sector:

Frequently asked questions about B2I

What is the revenue of B2I ?

The revenue of B2I in 2023 is 415 k€.

Is B2I profitable?

B2I recorded a net loss in 2025.

Where is the headquarters of B2I ?

The headquarters of B2I is located in MARSEILLE (13008), in the department Bouches-du-Rhone.

Where to find the tax return of B2I ?

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).

In which sector does B2I operate?

B2I operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.