BELLIARD MATERIAUX : revenue, balance sheet and financial ratios

BELLIARD MATERIAUX is a French company founded 63 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in BEAUPREAU-EN-MAUGES (49110), this company of category PME shows in 2023 a revenue of 16.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - BELLIARD MATERIAUX (SIREN 063200117)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 16 891 405 € 15 420 516 € 14 597 227 € 11 812 902 € 10 372 610 € 8 701 996 € 8 293 807 € 8 099 142 €
Net income 258 929 € 644 504 € 1 082 410 € 1 299 939 € 836 553 € 370 843 € 487 575 € 369 189 € 356 114 € 340 365 €
EBITDA N/C N/C 1 663 114 € 1 942 465 € 1 310 420 € 642 433 € 768 886 € 585 468 € 556 730 € 464 612 €
Net margin N/C N/C 6.4% 8.4% 5.7% 3.1% 4.7% 4.2% 4.3% 4.2%

Revenue and income statement

In 2025, BELLIARD MATERIAUX generates positive net income of 259 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 340 k€ -> 259 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

258 929 €

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

72.573%

Financial autonomy (2025) ?
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

48.564%

Asset age ratio (2025) ?
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

64.3%

Solvency indicators evolution
BELLIARD MATERIAUX

Sector positioning

Debt ratio
72.57 2025
2023
2024
2025
Q1: 4.11
Med: 18.94
Q3: 59.3
Watch +34 pts over 3 years

In 2025, the debt ratio of BELLIARD MATERIAUX (72.57) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
48.56% 2025
2023
2024
2025
Q1: 28.0%
Med: 47.12%
Q3: 63.87%
Good -24 pts over 3 years

In 2025, the financial autonomy of BELLIARD MATERIAUX (48.6%) 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.

Repayment capacity
0.64 years 2023
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.59 years
Average

In 2023, the repayment capacity of BELLIARD MATERIAUX (0.64) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 336.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

336.914

Liquidity indicators evolution
BELLIARD MATERIAUX

Sector positioning

Liquidity ratio
336.91 2025
2023
2024
2025
Q1: 163.55
Med: 233.02
Q3: 362.64
Good

In 2025, the liquidity ratio of BELLIARD MATERIAUX (336.91) 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.

Interest coverage
1.16x 2023
2023
Q1: 0.0x
Med: 1.22x
Q3: 6.21x
Average

In 2023, the interest coverage of BELLIARD MATERIAUX (1.2x) 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.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
BELLIARD MATERIAUX

Positioning of BELLIARD MATERIAUX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 277 125€ to 864 149€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
277k€ 551k€ 864k€
551 963 € Range: 277 125€ - 864 149€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare BELLIARD MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about BELLIARD MATERIAUX

What is the revenue of BELLIARD MATERIAUX ?

The revenue of BELLIARD MATERIAUX in 2023 is 16.9 M€.

Is BELLIARD MATERIAUX profitable?

Yes, BELLIARD MATERIAUX generated a net profit of 259 k€ in 2025.

Where is the headquarters of BELLIARD MATERIAUX ?

The headquarters of BELLIARD MATERIAUX is located in BEAUPREAU-EN-MAUGES (49110), in the department Maine-et-Loire.

Where to find the tax return of BELLIARD MATERIAUX ?

The tax return of BELLIARD MATERIAUX 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 BELLIARD MATERIAUX operate?

BELLIARD MATERIAUX operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.