Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2009-01-01 (17 years)Status: ActiveBusiness sector: Entretien et réparation de véhicules automobiles légersLocation: NOGENT-SUR-OISE (60180), Oise
B2M : revenue, balance sheet and financial ratios
B2M is a French company
founded 17 years ago,
specialized in the sector Entretien et réparation de véhicules automobiles légers.
Based in NOGENT-SUR-OISE (60180),
this company of category PME
shows in 2021 a revenue of 882 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, B2M generates positive net income of 93 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 13 k€ -> 93 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
92 850 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
5.17%
Financial autonomy (2024)
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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
62.261%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2019
2020
2021
2023
2024
Debt ratio
46.1
32.704
65.948
37.575
21.588
5.17
Financial autonomy
30.938
51.732
44.454
47.521
56.28
62.261
Repayment capacity
0.728
0.981
2.12
19.09
None
None
Cash flow / Revenue
4.521%
5.886%
5.601%
0.33%
None%
None%
Sector positioning
Debt ratio
5.172024
2021
2023
2024
Q1: 5.46
Med: 23.99
Q3: 69.38
Excellent-24 pts over 3 years
In 2024, the debt ratio of B2M (5.17) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
62.26%2024
2021
2023
2024
Q1: 21.37%
Med: 45.55%
Q3: 63.3%
Good+14 pts over 3 years
In 2024, the financial autonomy of B2M (62.3%) 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
19.09 years2021
2021
Q1: 0.0 years
Med: 0.65 years
Q3: 3.28 years
Watch
In 2021, the repayment capacity of B2M (19.09) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 198.80. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
198.8
Liquidity indicators evolution B2M
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2019
2020
2021
2023
2024
Liquidity ratio
123.54
224.18
281.918
202.626
197.604
198.8
Interest coverage
3.276
0.301
0.526
3.042
None
None
Sector positioning
Liquidity ratio
198.82024
2021
2023
2024
Q1: 142.57
Med: 216.95
Q3: 327.2
Average
In 2024, the liquidity ratio of B2M (198.80) 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
3.04x2021
2021
Q1: 0.0x
Med: 0.37x
Q3: 3.12x
Good
In 2021, the interest coverage of B2M (3.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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 (2024)
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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 (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
0 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
0 j
Inventory turnover (2024)
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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 B2M
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2019
2020
2021
2023
2024
Operating WCR
34 297 €
156 583 €
97 138 €
104 404 €
0 €
0 €
Inventory turnover (days)
6
0
0
0
0
0
Customer payment term (days)
28
50
41
45
0
0
Supplier payment term (days)
39
31
31
37
0
0
Positioning of B2M in its sector
Comparison with sector Entretien et réparation de véhicules automobiles légers
Valuation estimate
Based on 147 transactions of similar company sales
in 2024,
the value of B2M is estimated at
420 573 €
(range 147 119€ - 960 979€).
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 value2024
147 transactions
147k€420k€960k€
420 573 €Range: 147 119€ - 960 979€
NAF 5 année 2024
Valuation method used
Net Income Multiple
92 850 €
×
4.5x
=420 574 €
Range: 147 120€ - 960 980€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 147 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 (Entretien et réparation de véhicules automobiles légers)
Compare B2M with other companies in the same sector:
The headquarters of B2M is located in NOGENT-SUR-OISE (60180), in the department Oise.
Where to find the tax return of B2M ?
The tax return of B2M 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 B2M operate?
B2M operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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