SIREN : 424665248
BECM is a French company founded 26 years ago, specialized in the sector Activités des sociétés holding. Based in GROSSŒUVRE (27220), this company of category PME shows in 2024 a revenue of 30 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 30 000 € | 60 000 € | 96 000 € | 96 000 € | 78 000 € | 150 000 € | 174 000 € | 176 000 € |
| Net income | 11 727 € | 38 540 € | 4 871 € | 579 € | -12 975 € | 19 211 € | 30 872 € | 14 103 € |
| EBITDA | 10 701 € | 38 299 € | 4 943 € | 6 560 € | -11 023 € | 22 396 € | 36 366 € | 21 387 € |
| Net margin | 39.1% | 64.2% | 5.1% | 0.6% | -16.6% | 12.8% | 17.7% | 8.0% |
In 2024, BECM achieves revenue of 30 k€. Revenue is declining over the period 2015-2024 (CAGR: -17.8%). Significant drop of -50% vs 2023. After deducting consumption (0 €), gross margin stands at 30 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 11 k€, representing 35.7% of revenue. Warning negative scissor effect: despite revenue change (-50%), EBITDA varies by -72%, reducing margin by 28.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 39.1% of revenue. This profit can be retained or distributed to shareholders.
30 000 €
30 000 €
10 701 €
11 734 €
11 727 €
35.7%
The debt ratio (= Financial debt / Equity x 100) stands at 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 35.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
40.812%
64.961%
35.65%
12.167
In 2024, the debt ratio of BECM (40.81) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of BECM (65.0%) 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 BECM (12.17) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 17.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
17.006
-0.084
In 2024, the liquidity ratio of BECM (17.01) 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 2024, the interest coverage of BECM (-0.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Excellent situation: suppliers finance 75 days of the operating cycle (retail model). WCR is negative (-378 days): operations structurally generate cash. Notable WCR improvement over the period (-116%), freeing up cash.
-31 533 €
0 j
75 j
0 j
-378 j
Based on 54 transactions of similar company sales
in 2024,
the value of BECM is estimated at
34 597 €
(range 9 860€ - 68 404€).
With an EBITDA of 10 701€, the sector multiple of 4.8x is applied.
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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BECM with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of BECM in 2024 is 30 k€.
Yes, BECM generated a net profit of 12 k€ in 2024.
The headquarters of BECM is located in GROSSŒUVRE (27220), in the department Eure.
The tax return of BECM 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).
BECM 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.