Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

BELLE SHOES : revenue, balance sheet and financial ratios

BELLE SHOES is a French company founded 5 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in AUBERVILLIERS (93300), this company of category PME shows in 2022 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : liquidité à court terme tendue.

In summary, BELLE SHOES is currently loss-making, which weighs on its accounts. Its financial structure is broadly in line with its sector. Point of attention: short-term liquidity is tight.

Financial history - BELLE SHOES (SIREN 899653471)
Indicator 2024 2023 2022
Revenue N/C N/C 1 265 546 €
Net income 0 € 0 € -1 092 €
EBITDA N/C N/C 1 155 €
Net margin N/C N/C -0.1%

Revenue and income statement

In 2024, BELLE SHOES records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 265 546 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

342 393 €

EBITDA (2022) ?
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

1 155 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 092 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 092 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.1%

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Chart evolution

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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 462%. This ratio is slightly less favorable than the sector median (10.8%). Financial autonomy (= Equity / Total assets x 100) reaches 5%. This ratio is less favorable than the sector median (29.3%) and warrants attention. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (2.8%).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

461.62%

Financial autonomy (2022) ?
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

5.24%

Cash flow / Revenue (2022) ?
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

0.09%

Repayment capacity (2022) ?
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

0.0

Asset age ratio (2022) ?
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

73.5%

Solvency indicators evolution
BELLE SHOES

Sector positioning

Debt ratio
16.32% 2024
Q1: 0.0%
Med: 10.79%
Q3: 55.4%
Average -26 pts over 3 years

In 2024, the debt ratio of BELLE SHOES (16.3%) 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
0.66% 2024
Q1: 5.11%
Med: 29.34%
Q3: 56.94%
Watch -7 pts over 3 years

In 2024, the financial autonomy of BELLE SHOES (0.7%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.87. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2022) ?
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

0.87

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
BELLE SHOES

Sector positioning

Liquidity ratio
0.96 2024
Q1: 1.09
Med: 1.87
Q3: 3.55
Watch

In 2024, the liquidity ratio of BELLE SHOES (0.96) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (-21 days): operations structurally generate cash.

Operating WCR (2023) ?
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 (2023) ?
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

2804 j

Supplier credit (2023) ?
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

4317 j

Inventory turnover (2023) ?
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 (2022) ?
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

-21 j

WCR and payment terms evolution
BELLE SHOES

Positioning of BELLE SHOES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Similar companies (Commerce de gros (commerce interentreprises) d'habillement et de chaussures)

Compare BELLE SHOES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Top companies in Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:

Top companies in Seine-Saint-Denis

Largest companies by revenue in the department Seine-Saint-Denis:

Voir le classement complet du département Seine-Saint-Denis

Frequently asked questions about BELLE SHOES

What is the revenue of BELLE SHOES ?

The revenue of BELLE SHOES in 2022 is 1.3 M€.

Is BELLE SHOES profitable?

BELLE SHOES recorded a net loss in 2022.

Where is the headquarters of BELLE SHOES ?

The headquarters of BELLE SHOES is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of BELLE SHOES ?

The tax return of BELLE SHOES 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 BELLE SHOES operate?

BELLE SHOES operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.