B.E.C. SUD-OUEST DEVELOPPEMENT : revenue, balance sheet and financial ratios

B.E.C. SUD-OUEST DEVELOPPEMENT is a French company founded 20 years ago, specialized in the sector Ingénierie, études techniques. Based in TOULOUSE (31000), this company of category PME shows in 2024 a revenue of 364 k€. 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 - B.E.C. SUD-OUEST DEVELOPPEMENT (SIREN 487648404)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 363 694 € 568 124 € 390 892 € N/C 1 364 075 € 1 429 730 € 1 978 622 € 2 571 248 €
Net income -34 168 € 11 092 € 10 481 € -278 166 € -108 980 € -123 566 € -105 301 € 219 271 €
EBITDA -22 675 € 20 544 € 18 389 € N/C -131 907 € -155 410 € -165 532 € -55 612 €
Net margin -9.4% 2.0% 2.7% N/C -8.0% -8.6% -5.3% 8.5%

Revenue and income statement

In 2024, B.E.C. SUD-OUEST DEVELOPPEMENT achieves revenue of 364 k€. Revenue is declining over the period 2016-2024 (CAGR: -21.7%). Significant drop of -36% vs 2023. After deducting consumption (0 €), gross margin stands at 364 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -23 k€, representing -6.2% of revenue. Warning negative scissor effect: despite revenue change (-36%), EBITDA varies by -210%, reducing margin by 9.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -34 k€ (-9.4% 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

363 694 €

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

363 694 €

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

-22 675 €

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

-31 941 €

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

-34 168 €

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

-6.2%

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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 113%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 23%. 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

113.204%

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

23.357%

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

-6.847%

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

-21.235

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

13.6%

Solvency indicators evolution
B.E.C. SUD-OUEST DEVELOPPEMENT

Sector positioning

Debt ratio
113.2 2024
2022
2023
2024
Q1: 0.0
Med: 8.25
Q3: 42.9
Average

In 2024, the debt ratio of B.E.C. SUD-OUEST DEVELOPP... (113.20) 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
23.36% 2024
2022
2023
2024
Q1: 11.27%
Med: 37.87%
Q3: 61.33%
Average

In 2024, the financial autonomy of B.E.C. SUD-OUEST DEVELOPP... (23.4%) 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
-21.23 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of B.E.C. SUD-OUEST DEVELOPP... (-21.23) 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 196.98. 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

196.978

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

-10.805

Liquidity indicators evolution
B.E.C. SUD-OUEST DEVELOPPEMENT

Sector positioning

Liquidity ratio
196.98 2024
2022
2023
2024
Q1: 148.97
Med: 229.92
Q3: 405.25
Average

In 2024, the liquidity ratio of B.E.C. SUD-OUEST DEVELOPP... (196.98) 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
-10.8x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.05x
Average -32 pts over 3 years

In 2024, the interest coverage of B.E.C. SUD-OUEST DEVELOPP... (-10.8x) 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: 1542 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1989 days. Excellent situation: suppliers finance 447 days of the operating cycle (retail model). Overall, WCR represents 1584 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2016-2024, WCR increased by +57%, 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

1 600 748 €

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

1542 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

1989 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

1584 j

WCR and payment terms evolution
B.E.C. SUD-OUEST DEVELOPPEMENT

Positioning of B.E.C. SUD-OUEST DEVELOPPEMENT in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 52 641€ to 90 649€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
52k€ 60k€ 90k€
60 835 € Range: 52 641€ - 90 649€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare B.E.C. SUD-OUEST DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about B.E.C. SUD-OUEST DEVELOPPEMENT

What is the revenue of B.E.C. SUD-OUEST DEVELOPPEMENT ?

The revenue of B.E.C. SUD-OUEST DEVELOPPEMENT in 2024 is 364 k€.

Is B.E.C. SUD-OUEST DEVELOPPEMENT profitable?

B.E.C. SUD-OUEST DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of B.E.C. SUD-OUEST DEVELOPPEMENT ?

The headquarters of B.E.C. SUD-OUEST DEVELOPPEMENT is located in TOULOUSE (31000), in the department Haute-Garonne.

Where to find the tax return of B.E.C. SUD-OUEST DEVELOPPEMENT ?

The tax return of B.E.C. SUD-OUEST 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 B.E.C. SUD-OUEST DEVELOPPEMENT operate?

B.E.C. SUD-OUEST DEVELOPPEMENT operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.