BANCHEREAU GASTRONOMIE : revenue, balance sheet and financial ratios

BANCHEREAU GASTRONOMIE is a French company founded 11 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in BELLEVIGNE (16120), this company of category ETI shows in 2024 a revenue of 5.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BANCHEREAU GASTRONOMIE (SIREN 807628417)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 815 035 € 5 911 065 € 5 691 324 € 5 345 474 € 4 725 139 € 4 560 930 € 4 802 961 € 3 914 476 € 3 860 653 €
Net income 565 635 € 643 144 € 487 309 € 409 820 € 328 060 € 345 644 € 183 416 € 138 391 € 170 375 €
EBITDA 767 988 € 897 223 € 754 367 € 566 895 € 474 026 € 518 201 € 281 389 € 249 390 € 344 484 €
Net margin 9.7% 10.9% 8.6% 7.7% 6.9% 7.6% 3.8% 3.5% 4.4%

Revenue and income statement

In 2024, BANCHEREAU GASTRONOMIE achieves revenue of 5.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Slight decline of -2% vs 2023. After deducting consumption (4.2 M€), gross margin stands at 1.6 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 768 k€, representing 13.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 566 k€, i.e. 9.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 815 035 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 620 965 €

EBITDA (2024) ?
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

767 988 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

757 427 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

565 635 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 10.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.021%

Financial autonomy (2024) ?
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

72.254%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

9.968%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

21.1%

Solvency indicators evolution
BANCHEREAU GASTRONOMIE

Sector positioning

Debt ratio
0.02 2024
2022
2023
2024
Q1: 0.0
Med: 6.15
Q3: 45.95
Good -28 pts over 3 years

In 2024, the debt ratio of BANCHEREAU GASTRONOMIE (0.02) 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
72.25% 2024
2022
2023
2024
Q1: 3.97%
Med: 34.0%
Q3: 67.32%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of BANCHEREAU GASTRONOMIE (72.2%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.8 years
Excellent -37 pts over 3 years

In 2024, the repayment capacity of BANCHEREAU GASTRONOMIE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 275.38. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

275.38

Interest coverage (2024) ?
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

0.926

Liquidity indicators evolution
BANCHEREAU GASTRONOMIE

Sector positioning

Liquidity ratio
275.38 2024
2022
2023
2024
Q1: 139.4
Med: 252.5
Q3: 584.37
Good +9 pts over 3 years

In 2024, the liquidity ratio of BANCHEREAU GASTRONOMIE (275.38) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.93x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.95x
Good +18 pts over 3 years

In 2024, the interest coverage of BANCHEREAU GASTRONOMIE (0.9x) 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. Average customer payment term: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 69 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 95 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2024, WCR increased by +194%, requiring additional financing.

Operating WCR (2024) ?
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

1 527 144 €

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

40 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

56 j

Inventory turnover (2024) ?
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

69 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

95 j

WCR and payment terms evolution
BANCHEREAU GASTRONOMIE

Positioning of BANCHEREAU GASTRONOMIE in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of BANCHEREAU GASTRONOMIE is estimated at 1 096 865 € (range 595 445€ - 3 810 697€). With an EBITDA of 767 988€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
85 tx
595k€ 1096k€ 3810k€
1 096 865 € Range: 595 445€ - 3 810 697€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
767 988 € × 1.0x
Estimation 755 896 €
414 962€ - 3 350 119€
Revenue Multiple 30%
5 815 035 € × 0.32x
Estimation 1 878 624 €
1 046 333€ - 4 464 111€
Net Income Multiple 20%
565 635 € × 1.4x
Estimation 776 650 €
370 325€ - 3 982 025€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Autres intermédiaires du commerce en produits divers)

Compare BANCHEREAU GASTRONOMIE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about BANCHEREAU GASTRONOMIE

What is the revenue of BANCHEREAU GASTRONOMIE ?

The revenue of BANCHEREAU GASTRONOMIE in 2024 is 5.8 M€.

Is BANCHEREAU GASTRONOMIE profitable?

Yes, BANCHEREAU GASTRONOMIE generated a net profit of 566 k€ in 2024.

Where is the headquarters of BANCHEREAU GASTRONOMIE ?

The headquarters of BANCHEREAU GASTRONOMIE is located in BELLEVIGNE (16120), in the department Charente.

Where to find the tax return of BANCHEREAU GASTRONOMIE ?

The tax return of BANCHEREAU GASTRONOMIE 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 BANCHEREAU GASTRONOMIE operate?

BANCHEREAU GASTRONOMIE operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.