SIREN : 538691510
B&B is a French company founded 14 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in MARSEILLE (13014), this company of category ETI shows in 2023 a revenue of 2.6 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 2 593 810 € | 3 016 204 € | 2 842 830 € | 3 081 741 € | 3 885 122 € | 3 315 025 € | 1 045 021 € |
| Net income | -199 522 € | -28 497 € | 122 482 € | 23 721 € | 87 894 € | 43 003 € | -496 661 € |
| EBITDA | -115 573 € | 10 874 € | 252 514 € | 148 535 € | 372 635 € | 246 805 € | -482 413 € |
| Net margin | -7.7% | -0.9% | 4.3% | 0.8% | 2.3% | 1.3% | -47.5% |
In 2023, B&B achieves revenue of 2.6 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +13.9%. Significant drop of -14% vs 2022. After deducting consumption (1.1 M€), gross margin stands at 1.5 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -116 k€, representing -4.5% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -1163%, reducing margin by 4.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -200 k€ (-7.7% of revenue), which will impact equity.
2 593 810 €
1 514 698 €
-115 573 €
-189 563 €
-199 522 €
-4.5%
The debt ratio (= Financial debt / Equity x 100) stands at -1506%. 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 -1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-1505.525%
-1.134%
-4.72%
-3.049
10.2%
In 2023, the debt ratio of B&B (-1505.53) 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.
In 2023, the financial autonomy of B&B (-1.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of B&B (-3.05) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 63.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
63.854
-75.737
In 2023, the liquidity ratio of B&B (63.85) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2023, the interest coverage of B&B (-75.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 290 days. Excellent situation: suppliers finance 274 days of the operating cycle (retail model). Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 33 days of revenue, i.e. 236 k€ to permanently finance. Over 2016-2023, WCR increased by +162%, requiring additional financing.
236 374 €
16 j
290 j
48 j
33 j
Based on 70 transactions of similar company sales
in 2023,
the value of B&B is estimated at
933 182 €
(range 516 377€ - 1 363 973€).
The price/revenue ratio is 0.36x
(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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 70 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 B&B with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of B&B in 2023 is 2.6 M€.
B&B recorded a net loss in 2023.
The headquarters of B&B is located in MARSEILLE (13014), in the department Bouches-du-Rhone.
The tax return of B&B 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).
B&B operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.