SIREN : 799053616
B46 is a French company founded 12 years ago, specialized in the sector Activités des agences de travail temporaire . Based in BIARS-SUR-CERE (46130), this company of category PME shows in 2024 a revenue of 2.2 M€. 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 160 793 € | 2 924 130 € | 3 469 360 € | 4 034 168 € | 3 494 444 € | 3 546 989 € | 2 898 565 € | 2 859 599 € | 2 930 839 € |
| Net income | 43 442 € | 53 821 € | 69 530 € | 72 133 € | 65 382 € | 43 834 € | 129 897 € | 148 002 € | 130 289 € |
| EBITDA | 4 361 € | 89 344 € | 104 934 € | 92 633 € | 127 663 € | 94 094 € | 151 797 € | 178 103 € | 167 746 € |
| Net margin | 2.0% | 1.8% | 2.0% | 1.8% | 1.9% | 1.2% | 4.5% | 5.2% | 4.4% |
In 2024, B46 achieves revenue of 2.2 M€. Activity remains stable over the period (CAGR: -3.7%). Significant drop of -26% vs 2023. After deducting consumption (0 €), gross margin stands at 2.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 0.2% of revenue. Warning negative scissor effect: despite revenue change (-26%), EBITDA varies by -95%, reducing margin by 2.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.
2 160 793 €
2 160 793 €
4 361 €
-6 254 €
43 442 €
0.2%
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 53%. 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 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
1.205%
53.447%
0.057%
4.506
16.5%
In 2024, the debt ratio of B46 (1.21) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of B46 (53.5%) 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.
In 2024, the repayment capacity of B46 (4.51) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 216.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
216.714
0.0
In 2024, the liquidity ratio of B46 (216.71) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of B46 (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. The company must finance 26 days of gap between collections and payments. Overall, WCR represents 85 days of revenue, i.e. 512 k€ to permanently finance.
511 568 €
90 j
64 j
0 j
85 j
Based on 135 transactions of similar company sales (all years), the value of B46 is estimated at 70 356 € (range 49 328€ - 141 418€). With an EBITDA of 4 361€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.08x (conservative valuation). 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.
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This estimate is based on the analysis of 135 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 B46 with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des agences de travail temporaire
The revenue of B46 in 2024 is 2.2 M€.
Yes, B46 generated a net profit of 43 k€ in 2024.
The headquarters of B46 is located in BIARS-SUR-CERE (46130), in the department Lot.
The tax return of B46 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).
B46 operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.