Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
BERCEUSES ET CHERUBINS : revenue, balance sheet and financial ratios
BERCEUSES ET CHERUBINS is a French company
founded 13 years ago,
specialized in the sector Accueil de jeunes enfants.
Based in CLERMONT-FERRAND (63000),
this company of category PME
shows in 2025 a net income positive of 16 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-09-19
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Fragile
Signal structurel : capitaux propres négatifs.
In summary, BERCEUSES ET CHERUBINS posts positive profitability over the latest financial year. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.
Revenue and income statement
In 2025, BERCEUSES ET CHERUBINS generates positive net income of 16 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2025: 15 k€ -> 16 k€.
Net income (2025)
?
15 657 €
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
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Assets balance sheet data not available for this company
Liabilities
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful.
Debt ratio (2025)
?
Non significatif
Financial autonomy (2025)
?
Non significatif
| Indicator |
2022 |
2025 |
| Debt ratio |
217.759 |
-106.021 |
| Financial autonomy |
18.292 |
-37.22 |
| Repayment capacity |
None |
None |
| Cash flow / Revenue |
None% |
None% |
Sector positioning
Q1: 0.0%
Med: 9.96%
Q3: 95.81%
Watch
In 2022, the debt ratio of BERCEUSES ET CHERUBINS (217.8%) 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.
Q1: 22.54%
Med: 44.05%
Q3: 62.3%
Watch
In 2022, the financial autonomy of BERCEUSES ET CHERUBINS (18.3%) 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.
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 (2022)
?
0 €
Customer credit (2022)
?
236 j
Supplier credit (2022)
?
526 j
Inventory turnover (2022)
?
0 j
| Indicator |
2022 |
2025 |
| Operating WCR |
0 € |
0 € |
| Inventory turnover (days) |
0 |
0 |
| Customer payment term (days) |
236 |
0 |
| Supplier payment term (days) |
526 |
0 |
Positioning of BERCEUSES ET CHERUBINS in its sector
Valuation estimate
Based on 52 transactions of similar company sales
(all years),
the value of BERCEUSES ET CHERUBINS is estimated at
39 058 €
(range 14 267€ - 94 896€).
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.
39 058 €
Range: 14 267€ - 94 896€
NAF 5 all-time
Valuation method used
Net Income Multiple
15 657 €
×
2.5x
=
39 058 €
Range: 14 268€ - 94 896€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 52 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...).
Top companies in Accueil de jeunes enfants
Largest companies by revenue in the sector Accueil de jeunes enfants:
Frequently asked questions about BERCEUSES ET CHERUBINS
What is the revenue of BERCEUSES ET CHERUBINS ?
The revenue of BERCEUSES ET CHERUBINS is not publicly disclosed (confidential accounts filed with INPI).
Is BERCEUSES ET CHERUBINS profitable?
Yes, BERCEUSES ET CHERUBINS generated a net profit of 16 k€ in 2025.
Where is the headquarters of BERCEUSES ET CHERUBINS ?
The headquarters of BERCEUSES ET CHERUBINS is located in CLERMONT-FERRAND (63000), in the department Puy-de-Dome.
Where to find the tax return of BERCEUSES ET CHERUBINS ?
The tax return of BERCEUSES ET CHERUBINS 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 BERCEUSES ET CHERUBINS operate?
BERCEUSES ET CHERUBINS operates in the sector Accueil de jeunes enfants (NAF code 88.91A). See the 'Sector positioning' section above to compare the company with its competitors.