BDF BEILLEVAIRE DISTRIBUTION FROMAGES : revenue, balance sheet and financial ratios

BDF BEILLEVAIRE DISTRIBUTION FROMAGES is a French company founded 33 years ago, specialized in the sector Activités des sociétés holding. Based in MACHECOUL-SAINT-MEME (44270), this company of category ETI 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

Financial history - BDF BEILLEVAIRE DISTRIBUTION FROMAGES (SIREN 388252827)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 206 485 € 2 295 535 € 2 158 742 € 2 426 631 € 2 333 647 € 2 140 979 € 2 022 840 € 1 787 340 € 1 739 127 €
Net income -628 980 € 656 743 € 798 263 € 972 605 € 997 914 € 961 867 € 1 278 578 € 1 083 827 € 769 715 €
EBITDA -2 095 509 € -1 079 780 € -914 000 € -661 735 € -778 965 € -453 276 € -391 756 € -381 111 € -361 953 €
Net margin -28.5% 28.6% 37.0% 40.1% 42.8% 44.9% 63.2% 60.6% 44.3%

Revenue and income statement

In 2024, BDF BEILLEVAIRE DISTRIBUTION FROMAGES achieves revenue of 2.2 M€. Revenue is growing positively over 9 years (CAGR: +3.0%). Slight decline of -4% 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 -2.1 M€, representing -95.0% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -94%, reducing margin by 47.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -629 k€ (-28.5% of revenue), which will impact equity.

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

2 206 485 €

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

2 206 485 €

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

-2 095 509 €

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

-374 072 €

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

-628 980 €

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

-95.0%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 144%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

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

144.011%

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

35.445%

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

-29.632%

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

-12.197

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

18.4%

Solvency indicators evolution
BDF BEILLEVAIRE DISTRIBUTION FROMAGES

Sector positioning

Debt ratio
144.01 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +17 pts over 3 years

In 2024, the debt ratio of BDF BEILLEVAIRE DISTRIBUT... (144.01) 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
35.45% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average -20 pts over 3 years

In 2024, the financial autonomy of BDF BEILLEVAIRE DISTRIBUT... (35.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-12.2 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of BDF BEILLEVAIRE DISTRIBUT... (-12.20) 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 452.11. 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

452.107

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

-78.27

Liquidity indicators evolution
BDF BEILLEVAIRE DISTRIBUTION FROMAGES

Sector positioning

Liquidity ratio
452.11 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average +11 pts over 3 years

In 2024, the liquidity ratio of BDF BEILLEVAIRE DISTRIBUT... (452.11) 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
-78.27x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average -8 pts over 3 years

In 2024, the interest coverage of BDF BEILLEVAIRE DISTRIBUT... (-78.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 246 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 111 days. The gap of 135 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 240 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2024, WCR increased by +793%, 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

1 471 770 €

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

246 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

111 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 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

240 j

WCR and payment terms evolution
BDF BEILLEVAIRE DISTRIBUTION FROMAGES

Positioning of BDF BEILLEVAIRE DISTRIBUTION FROMAGES in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of BDF BEILLEVAIRE DISTRIBUTION FROMAGES is estimated at 1 299 115 € (range 808 214€ - 1 544 403€). The price/revenue ratio is 0.59x (in line with sector norms). 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
54 tx
808k€ 1299k€ 1544k€
1 299 115 € Range: 808 214€ - 1 544 403€
NAF 5 année 2024

Valuation method used

Revenue Multiple
2 206 485 € × 0.59x = 1 299 116 €
Range: 808 214€ - 1 544 404€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare BDF BEILLEVAIRE DISTRIBUTION FROMAGES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about BDF BEILLEVAIRE DISTRIBUTION FROMAGES

What is the revenue of BDF BEILLEVAIRE DISTRIBUTION FROMAGES ?

The revenue of BDF BEILLEVAIRE DISTRIBUTION FROMAGES in 2024 is 2.2 M€.

Is BDF BEILLEVAIRE DISTRIBUTION FROMAGES profitable?

BDF BEILLEVAIRE DISTRIBUTION FROMAGES recorded a net loss in 2024.

Where is the headquarters of BDF BEILLEVAIRE DISTRIBUTION FROMAGES ?

The headquarters of BDF BEILLEVAIRE DISTRIBUTION FROMAGES is located in MACHECOUL-SAINT-MEME (44270), in the department Loire-Atlantique.

Where to find the tax return of BDF BEILLEVAIRE DISTRIBUTION FROMAGES ?

The tax return of BDF BEILLEVAIRE DISTRIBUTION FROMAGES 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 BDF BEILLEVAIRE DISTRIBUTION FROMAGES operate?

BDF BEILLEVAIRE DISTRIBUTION FROMAGES operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.