SIREN : 837849397
BC2A is a French company founded 8 years ago, specialized in the sector Activités comptables. Based in SAINT-MALO (35400), this company of category PME shows in 2024 a revenue of 582 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-06-20
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.
In summary, BC2A combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 582 418 € | 522 923 € | 501 773 € | 512 104 € | 477 840 € | 165 517 € |
| Net income | 165 506 € | 168 534 € | 155 991 € | 153 417 € | 139 888 € | 138 400 € |
| EBITDA | 50 447 € | 59 955 € | 44 876 € | 42 359 € | 28 389 € | 25 460 € |
| Net margin | 28.4% | 32.2% | 31.1% | 30.0% | 29.3% | 83.6% |
In 2024, BC2A achieves revenue of 582 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Vs 2023, growth of +11% (523 k€ -> 582 k€). EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 8.7% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -16%, reducing margin by 2.8 pts. This reflects costs rising faster than revenue. This ratio is slightly less favorable than the sector median (10.8%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 166 k€, i.e. 28.4% of revenue. This profit can be retained or distributed to shareholders.
582 418 €
582 418 €
50 447 €
50 450 €
165 506 €
8.7%
The debt ratio (= Financial debt / Equity x 100) stands at 59%. This ratio is less favorable than the sector median (14.1%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 57%. This ratio is more favorable than the sector median (46.3%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.6 years) and warrants attention. Cash flow represents 28.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 10.1%).
59.02%
57.14%
28.42%
3.46
In 2024, the debt ratio of BC2A (59.0%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of BC2A (57.1%) 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.
In 2024, the repayment capacity of BC2A (3.46) 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 2.87. This ratio is more favorable than the sector median (2.3). The interest coverage ratio (= EBIT / Interest expenses) is 10.3x. Compared with its sector, this ratio places the company among the best positioned (sector median: 0.7x).
2.87
10.32
In 2024, the liquidity ratio of BC2A (2.87) 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.
In 2024, the interest coverage of BC2A (10.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. The company must finance 26 days of gap between collections and payments. WCR is negative (-30 days): operations structurally generate cash. Between 2021 and 2024, WCR improved by 43 days of revenue, freeing up cash.
-49 150 €
35 j
9 j
0 j
-30 j
Based on 106 transactions of similar company sales (all years), the value of BC2A is estimated at 142 332 € (range 53 453€ - 440 515€). With an EBITDA of 50 447€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.23x (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 106 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 BC2A with other companies in the same sector:
Voir toutes les statistiques du secteur Activités comptables
Largest companies by revenue in the sector Activités comptables:
Largest companies by revenue in the department Ille-et-Vilaine:
The revenue of BC2A in 2024 is 582 k€.
Yes, BC2A generated a net profit of 166 k€ in 2024.
The headquarters of BC2A is located in SAINT-MALO (35400), in the department Ille-et-Vilaine.
The tax return of BC2A 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).
BC2A operates in the sector Activités comptables (NAF code 69.20Z). See the 'Sector positioning' section above to compare the company with its competitors.