Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

BEHM : revenue, balance sheet and financial ratios

BEHM is a French company founded 8 years ago, specialized in the sector Construction de véhicules automobiles. Based in THIONVILLE (57100), this company of category PME shows in 2019 a revenue of 6.0 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

Financial history - BEHM (SIREN 838007243)
Indicator 2024 2023 2021 2020 2019 2018
Revenue N/C N/C N/C N/C 6 007 402 € N/C
Net income 338 700 € 288 161 € 248 376 € -312 700 € 603 599 € 173 668 €
EBITDA N/C N/C N/C N/C 538 707 € N/C
Net margin N/C N/C N/C N/C 10.0% N/C

Revenue and income statement

In 2024, BEHM generates positive net income of 339 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 174 k€ -> 339 k€.

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

338 700 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 102%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. 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

101.7%

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

32.772%

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

64.8%

Solvency indicators evolution
BEHM

Sector positioning

Debt ratio
101.7 2024
2021
2023
2024
Q1: 0.0
Med: 11.95
Q3: 107.51
Average

In 2024, the debt ratio of BEHM (101.70) 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
32.77% 2024
2021
2023
2024
Q1: 5.19%
Med: 25.16%
Q3: 46.1%
Good +12 pts over 3 years

In 2024, the financial autonomy of BEHM (32.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 231.16. 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

231.156

Liquidity indicators evolution
BEHM

Sector positioning

Liquidity ratio
231.16 2024
2021
2023
2024
Q1: 121.73
Med: 168.4
Q3: 257.92
Good +8 pts over 3 years

In 2024, the liquidity ratio of BEHM (231.16) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
BEHM

Positioning of BEHM in its sector

Comparison with sector Construction de véhicules automobiles

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of BEHM is estimated at 320 178 € (range 123 067€ - 1 028 020€). 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
61 tx
123k€ 320k€ 1028k€
320 178 € Range: 123 067€ - 1 028 020€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
338 700 € × 0.9x = 320 179 €
Range: 123 067€ - 1 028 020€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Construction de véhicules automobiles)

Compare BEHM with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de véhicules automobiles

Frequently asked questions about BEHM

What is the revenue of BEHM ?

The revenue of BEHM in 2019 is 6.0 M€.

Is BEHM profitable?

Yes, BEHM generated a net profit of 339 k€ in 2024.

Where is the headquarters of BEHM ?

The headquarters of BEHM is located in THIONVILLE (57100), in the department Moselle.

Where to find the tax return of BEHM ?

The tax return of BEHM 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 BEHM operate?

BEHM operates in the sector Construction de véhicules automobiles (NAF code 29.10Z). See the 'Sector positioning' section above to compare the company with its competitors.