Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

B2J : revenue, balance sheet and financial ratios

B2J is a French company founded 22 years ago, specialized in the sector Supérettes. Based in CREPOL (26350), this company of category PME shows in 2023 a net income negative of -30 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 - B2J (SIREN 448420737)
Indicator 2023 2022 2021 2020 2019
Revenue N/C N/C N/C N/C N/C
Net income -29 623 € 16 004 € 56 282 € 73 037 € 4 101 €
EBITDA N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, B2J records a net loss of 30 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

-29 623 €

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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 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.

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

65.472%

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

38.787%

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

45.4%

Solvency indicators evolution
B2J

Sector positioning

Debt ratio
65.47 2023
2021
2022
2023
Q1: 0.25
Med: 28.55
Q3: 98.94
Average +5 pts over 3 years

In 2023, the debt ratio of B2J (65.47) 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
38.79% 2023
2021
2022
2023
Q1: 9.88%
Med: 33.66%
Q3: 52.58%
Good -8 pts over 3 years

In 2023, the financial autonomy of B2J (38.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 138.22. 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

138.216

Liquidity indicators evolution
B2J

Sector positioning

Liquidity ratio
138.22 2023
2021
2022
2023
Q1: 99.14
Med: 149.39
Q3: 229.31
Average -16 pts over 3 years

In 2023, the liquidity ratio of B2J (138.22) 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.

Positioning of B2J in its sector

Comparison with sector Supérettes

Similar companies (Supérettes)

Compare B2J with other companies in the same sector:

Voir toutes les statistiques du secteur Supérettes

Frequently asked questions about B2J

What is the revenue of B2J ?

The revenue of B2J is not publicly disclosed (confidential accounts filed with INPI).

Is B2J profitable?

B2J recorded a net loss in 2023.

Where is the headquarters of B2J ?

The headquarters of B2J is located in CREPOL (26350), in the department Drome.

Where to find the tax return of B2J ?

The tax return of B2J 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 B2J operate?

B2J operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.