BERNARD & ASSOCIES CONSEIL : revenue, balance sheet and financial ratios

BERNARD & ASSOCIES CONSEIL is a French company founded 19 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LA CHAPELLE-SAINT-LAUD (49140), this company of category PME shows in 2025 a revenue of 27 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - BERNARD & ASSOCIES CONSEIL (SIREN 493324537)
Indicator 2025 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 27 333 € 29 000 € 154 377 € 120 753 € 38 300 € 60 500 € 6 792 € 14 890 € N/C
Net income 14 € 5 773 € -5 699 € 94 € 213 € 338 € -992 € 38 € 668 €
EBITDA 9 416 € 9 986 € -5 699 € 87 595 € -43 147 € 15 334 € -1 260 € 73 € N/C
Net margin 0.1% 19.9% -3.7% 0.1% 0.6% 0.6% -14.6% 0.3% N/C

Revenue and income statement

In 2025, BERNARD & ASSOCIES CONSEIL achieves revenue of 27 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Slight decline of -6% vs 2024. After deducting consumption (380 €), gross margin stands at 27 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 34.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

27 333 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

26 953 €

EBITDA (2025) ?
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

9 416 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 €

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

14 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

34.4%

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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 3084%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 34.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

3083.583%

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

2.867%

Cash flow / Revenue (2025) ?
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

34.438%

Repayment capacity (2025) ?
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

10.496

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

100.0%

Solvency indicators evolution
BERNARD & ASSOCIES CONSEIL

Sector positioning

Debt ratio
3083.58 2025
2023
2024
2025
Q1: 0.0
Med: 4.24
Q3: 42.08
Watch +50 pts over 3 years

In 2025, the debt ratio of BERNARD & ASSOCIES CONSEIL (3083.58) 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
2.87% 2025
2023
2024
2025
Q1: 8.76%
Med: 48.46%
Q3: 82.53%
Average

In 2025, the financial autonomy of BERNARD & ASSOCIES CONSEIL (2.9%) 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
10.5 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.57 years
Watch +50 pts over 3 years

In 2025, the repayment capacity of BERNARD & ASSOCIES CONSEIL (10.50) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 142.55. 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

142.548

Interest coverage (2025) ?
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
BERNARD & ASSOCIES CONSEIL

Sector positioning

Liquidity ratio
142.55 2025
2023
2024
2025
Q1: 150.46
Med: 352.75
Q3: 1229.13
Average

In 2025, the liquidity ratio of BERNARD & ASSOCIES CONSEIL (142.55) 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.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: -0.4x
Med: 0.0x
Q3: 0.58x
Good +25 pts over 3 years

In 2025, the interest coverage of BERNARD & ASSOCIES CONSEIL (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 49 days of revenue, i.e. 4 k€ to permanently finance.

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

3 712 €

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 in days of revenue (2025) ?
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

49 j

WCR and payment terms evolution
BERNARD & ASSOCIES CONSEIL

Positioning of BERNARD & ASSOCIES CONSEIL in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 12 018€ to 54 288€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
12k€ 20k€ 54k€
20 037 € Range: 12 018€ - 54 288€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 35 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 (Conseil pour les affaires et autres conseils de gestion)

Compare BERNARD & ASSOCIES CONSEIL with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about BERNARD & ASSOCIES CONSEIL

What is the revenue of BERNARD & ASSOCIES CONSEIL ?

The revenue of BERNARD & ASSOCIES CONSEIL in 2025 is 27 k€.

Is BERNARD & ASSOCIES CONSEIL profitable?

Yes, BERNARD & ASSOCIES CONSEIL generated a net profit of 14€ in 2025.

Where is the headquarters of BERNARD & ASSOCIES CONSEIL ?

The headquarters of BERNARD & ASSOCIES CONSEIL is located in LA CHAPELLE-SAINT-LAUD (49140), in the department Maine-et-Loire.

Where to find the tax return of BERNARD & ASSOCIES CONSEIL ?

The tax return of BERNARD & ASSOCIES CONSEIL 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 BERNARD & ASSOCIES CONSEIL operate?

BERNARD & ASSOCIES CONSEIL operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.