SIREN : 480375740
BELAM is a French company founded 21 years ago, specialized in the sector Débits de boissons. Based in SAINT-ETIENNE-DU-ROUVRAY (76800), this company of category PME shows in 2024 a revenue of 209 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 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 208 844 € | 1 415 790 € | 1 317 122 € | 333 745 € | 1 085 906 € | 1 212 903 € | 1 300 222 € | 1 355 952 € |
| Net income | 240 380 € | -1 104 964 € | -96 850 € | -98 044 € | 8 708 € | 34 297 € | 187 383 € | 205 412 € |
| EBITDA | -158 933 € | -221 889 € | -16 238 € | -101 639 € | 27 998 € | 92 103 € | 265 809 € | 333 212 € |
| Net margin | 115.1% | -78.0% | -7.4% | -29.4% | 0.8% | 2.8% | 14.4% | 15.1% |
In 2024, BELAM achieves revenue of 209 k€. Revenue is declining over the period 2016-2024 (CAGR: -20.9%). Significant drop of -85% vs 2023. After deducting consumption (80 k€), gross margin stands at 129 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -159 k€, representing -76.1% of revenue. Warning negative scissor effect: despite revenue change (-85%), EBITDA varies by +28%, reducing margin by 60.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 240 k€, i.e. 115.1% of revenue. This profit can be retained or distributed to shareholders.
208 844 €
129 126 €
-158 933 €
-138 828 €
240 380 €
-76.1%
The debt ratio (= Financial debt / Equity x 100) stands at -44%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -89%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 114.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-44.225%
-89.466%
113.976%
0.242
In 2024, the debt ratio of BELAM (-44.23) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of BELAM (-89.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2024, the repayment capacity of BELAM (0.24) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 66.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
66.34
-13.822
In 2024, the liquidity ratio of BELAM (66.34) 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.
In 2024, the interest coverage of BELAM (-13.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 378 days. Excellent situation: suppliers finance 353 days of the operating cycle (retail model). Overall, WCR represents 200 days of revenue, i.e. 116 k€ to permanently finance. Notable WCR improvement over the period (-75%), freeing up cash.
116 117 €
25 j
378 j
0 j
200 j
Based on 156 transactions of similar company sales in 2024, the value of BELAM is estimated at 919 941 € (range 584 102€ - 1 530 548€). The price/revenue ratio is 0.84x (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.
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This estimate is based on the analysis of 156 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 BELAM with other companies in the same sector:
The revenue of BELAM in 2024 is 209 k€.
Yes, BELAM generated a net profit of 240 k€ in 2024.
The headquarters of BELAM is located in SAINT-ETIENNE-DU-ROUVRAY (76800), in the department Seine-Maritime.
The tax return of BELAM 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).
BELAM operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.