BELLIFONTIANE DE VENTES A EMPORTER BVE : revenue, balance sheet and financial ratios

BELLIFONTIANE DE VENTES A EMPORTER BVE is a French company founded 20 years ago, specialized in the sector Restauration traditionnelle. Based in FONTAINEBLEAU (77300), this company of category PME shows in 2015 a revenue of 107 k€. 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 - BELLIFONTIANE DE VENTES A EMPORTER BVE (SIREN 489851568)
Indicator 2015 2014 2013
Revenue 106 695 € 120 043 € 117 037 €
Net income -29 513 € -31 489 € -7 391 €
EBITDA -20 432 € -28 997 € -8 410 €
Net margin -27.7% -26.2% -6.3%

Revenue and income statement

In 2015, BELLIFONTIANE DE VENTES A EMPORTER BVE achieves revenue of 107 k€. Activity remains stable over the period (CAGR: -4.5%). Significant drop of -11% vs 2014. After deducting consumption (30 k€), gross margin stands at 77 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -20 k€, representing -19.1% of revenue. Positive scissor effect: EBITDA margin improves by +5.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -30 k€ (-27.7% of revenue), which will impact equity.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

106 695 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

77 168 €

EBITDA (2015) ?
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

-20 432 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-28 524 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-29 513 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-19.1%

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

42.913%

Financial autonomy (2015) ?
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

19.975%

Cash flow / Revenue (2015) ?
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

-16.566%

Repayment capacity (2015) ?
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

-1.354

Asset age ratio (2015) ?
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

46.0%

Solvency indicators evolution
BELLIFONTIANE DE VENTES A EMPORTER BVE

Sector positioning

Debt ratio
42.91 2015
2013
2014
2015
Q1: 0.0
Med: 27.62
Q3: 209.47
Average +9 pts over 3 years

In 2015, the debt ratio of BELLIFONTIANE DE VENTES A... (42.91) 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
19.98% 2015
2013
2014
2015
Q1: 3.98%
Med: 28.69%
Q3: 57.77%
Average +16 pts over 3 years

In 2015, the financial autonomy of BELLIFONTIANE DE VENTES A... (20.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-1.35 years 2015
2013
2014
2015
Q1: 0.0 years
Med: 0.24 years
Q3: 3.17 years
Excellent

In 2015, the repayment capacity of BELLIFONTIANE DE VENTES A... (-1.35) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 207.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2015) ?
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

207.828

Interest coverage (2015) ?
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

-3.925

Liquidity indicators evolution
BELLIFONTIANE DE VENTES A EMPORTER BVE

Sector positioning

Liquidity ratio
207.83 2015
2013
2014
2015
Q1: 31.14
Med: 64.36
Q3: 130.46
Excellent

In 2015, the liquidity ratio of BELLIFONTIANE DE VENTES A... (207.83) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-3.92x 2015
2013
2014
2015
Q1: 0.0x
Med: 0.82x
Q3: 10.56x
Average

In 2015, the interest coverage of BELLIFONTIANE DE VENTES A... (-3.9x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 84 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 48 days of revenue, i.e. 14 k€ to permanently finance. Notable WCR improvement over the period (-54%), freeing up cash.

Operating WCR (2015) ?
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

14 251 €

Customer credit (2015) ?
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 (2015) ?
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

84 j

Inventory turnover (2015) ?
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

2 j

WCR in days of revenue (2015) ?
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

48 j

WCR and payment terms evolution
BELLIFONTIANE DE VENTES A EMPORTER BVE

Positioning of BELLIFONTIANE DE VENTES A EMPORTER BVE in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 7347 transactions of similar company sales (all years), the value of BELLIFONTIANE DE VENTES A EMPORTER BVE is estimated at 74 028 € (range 45 556€ - 107 212€). The price/revenue ratio is 0.69x (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.

Estimated enterprise value 2015
7347 transactions
45k€ 74k€ 107k€
74 028 € Range: 45 556€ - 107 212€
NAF 5 all-time

Valuation method used

Revenue Multiple
106 695 € × 0.69x = 74 028 €
Range: 45 557€ - 107 212€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 7347 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 (Restauration traditionnelle)

Compare BELLIFONTIANE DE VENTES A EMPORTER BVE with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about BELLIFONTIANE DE VENTES A EMPORTER BVE

What is the revenue of BELLIFONTIANE DE VENTES A EMPORTER BVE ?

The revenue of BELLIFONTIANE DE VENTES A EMPORTER BVE in 2015 is 107 k€.

Is BELLIFONTIANE DE VENTES A EMPORTER BVE profitable?

BELLIFONTIANE DE VENTES A EMPORTER BVE recorded a net loss in 2015.

Where is the headquarters of BELLIFONTIANE DE VENTES A EMPORTER BVE ?

The headquarters of BELLIFONTIANE DE VENTES A EMPORTER BVE is located in FONTAINEBLEAU (77300), in the department Seine-et-Marne.

Where to find the tax return of BELLIFONTIANE DE VENTES A EMPORTER BVE ?

The tax return of BELLIFONTIANE DE VENTES A EMPORTER BVE 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 BELLIFONTIANE DE VENTES A EMPORTER BVE operate?

BELLIFONTIANE DE VENTES A EMPORTER BVE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.