BARNEOUD DEVELOPPEMENT : revenue, balance sheet and financial ratios

BARNEOUD DEVELOPPEMENT is a French company founded 36 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LES PENNES MIRABEAU (13170), this company of category PME shows in 2022 a revenue of 3.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - BARNEOUD DEVELOPPEMENT (SIREN 351330667)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C 3 063 451 € 2 447 526 € 2 083 875 € 2 896 988 € 3 019 886 € 3 388 872 €
Net income 25 500 956 € -1 050 426 € 1 080 027 € -949 705 € -1 311 215 € 142 416 € 723 171 € 1 151 133 €
EBITDA N/C N/C 66 006 € 1 340 613 € 1 168 018 € 1 946 060 € 2 072 174 € 2 396 594 €
Net margin N/C N/C 35.3% -38.8% -62.9% 4.9% 23.9% 34.0%

Revenue and income statement

In 2024, BARNEOUD DEVELOPPEMENT generates positive net income of 25.5 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 1.2 M€ -> 25.5 M€.

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

25 500 956 €

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 104%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

103.578%

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

45.358%

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

82.4%

Solvency indicators evolution
BARNEOUD DEVELOPPEMENT

Sector positioning

Debt ratio
103.58 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average -8 pts over 3 years

In 2024, the debt ratio of BARNEOUD DEVELOPPEMENT (103.58) 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
45.36% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Good +23 pts over 3 years

In 2024, the financial autonomy of BARNEOUD DEVELOPPEMENT (45.4%) 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
26.24 years 2022
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.42 years
Average

In 2022, the repayment capacity of BARNEOUD DEVELOPPEMENT (26.24) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 291.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

291.546

Liquidity indicators evolution
BARNEOUD DEVELOPPEMENT

Sector positioning

Liquidity ratio
291.55 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Average -20 pts over 3 years

In 2024, the liquidity ratio of BARNEOUD DEVELOPPEMENT (291.55) 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
865.44x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Excellent

In 2022, the interest coverage of BARNEOUD DEVELOPPEMENT (865.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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) ?
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) ?
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
BARNEOUD DEVELOPPEMENT

Positioning of BARNEOUD DEVELOPPEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of BARNEOUD DEVELOPPEMENT is estimated at 173 771 956 € (range 52 247 707€ - 315 279 256€). 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 value 2024
169 transactions
52247k€ 173771k€ 315279k€
173 771 956 € Range: 52 247 707€ - 315 279 256€
NAF 5 année 2024

Valuation method used

Net Income Multiple
25 500 956 € × 6.8x = 173 771 956 €
Range: 52 247 708€ - 315 279 257€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare BARNEOUD DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about BARNEOUD DEVELOPPEMENT

What is the revenue of BARNEOUD DEVELOPPEMENT ?

The revenue of BARNEOUD DEVELOPPEMENT in 2022 is 3.1 M€.

Is BARNEOUD DEVELOPPEMENT profitable?

Yes, BARNEOUD DEVELOPPEMENT generated a net profit of 25.5 M€ in 2024.

Where is the headquarters of BARNEOUD DEVELOPPEMENT ?

The headquarters of BARNEOUD DEVELOPPEMENT is located in LES PENNES MIRABEAU (13170), in the department Bouches-du-Rhone.

Where to find the tax return of BARNEOUD DEVELOPPEMENT ?

The tax return of BARNEOUD DEVELOPPEMENT 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 BARNEOUD DEVELOPPEMENT operate?

BARNEOUD DEVELOPPEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.