BERNARD CONSTRUCTION : revenue, balance sheet and financial ratios

BERNARD CONSTRUCTION is a French company founded 25 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in CASTELNAUDARY (11400), this company of category PME shows in 2022 a revenue of 808 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - BERNARD CONSTRUCTION (SIREN 435387592)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 808 092 € 883 749 € 864 127 € 907 106 € 819 818 € 774 044 €
Net income -51 720 € 108 213 € -19 656 € 98 210 € 57 658 € 112 949 € 26 625 € 39 948 €
EBITDA N/C N/C -40 631 € 162 136 € 98 015 € 176 490 € 72 997 € 74 530 €
Net margin N/C N/C -2.4% 11.1% 6.7% 12.5% 3.2% 5.2%

Revenue and income statement

In 2024, BERNARD CONSTRUCTION records a net loss of 52 k€. This deficit will reduce equity on the balance sheet.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-51 720 €

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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 9%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.918%

Financial autonomy (2024) ?
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

80.419%

Asset age ratio (2024) ?
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

13.2%

Solvency indicators evolution
BERNARD CONSTRUCTION

Sector positioning

Debt ratio
8.92 2024
2022
2023
2024
Q1: 1.22
Med: 17.24
Q3: 51.22
Good -12 pts over 3 years

In 2024, the debt ratio of BERNARD CONSTRUCTION (8.92) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
80.42% 2024
2022
2023
2024
Q1: 11.2%
Med: 33.35%
Q3: 54.16%
Excellent

In 2024, the financial autonomy of BERNARD CONSTRUCTION (80.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-2.23 years 2022
2022
Q1: 0.0 years
Med: 0.2 years
Q3: 1.6 years
Excellent

In 2022, the repayment capacity of BERNARD CONSTRUCTION (-2.23) 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 492.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

492.857

Liquidity indicators evolution
BERNARD CONSTRUCTION

Sector positioning

Liquidity ratio
492.86 2024
2022
2023
2024
Q1: 138.63
Med: 197.26
Q3: 306.79
Excellent +5 pts over 3 years

In 2024, the liquidity ratio of BERNARD CONSTRUCTION (492.86) 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
-1.89x 2022
2022
Q1: 0.0x
Med: 0.15x
Q3: 2.0x
Average

In 2022, the interest coverage of BERNARD CONSTRUCTION (-1.9x) 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: 254 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 258 days. Favorable situation: supplier credit is longer than customer credit by 4 days.

Operating WCR (2024) ?
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 (2024) ?
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

254 j

Supplier credit (2024) ?
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

258 j

Inventory turnover (2024) ?
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
BERNARD CONSTRUCTION

Positioning of BERNARD CONSTRUCTION in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Similar companies (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare BERNARD CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about BERNARD CONSTRUCTION

What is the revenue of BERNARD CONSTRUCTION ?

The revenue of BERNARD CONSTRUCTION in 2022 is 808 k€.

Is BERNARD CONSTRUCTION profitable?

BERNARD CONSTRUCTION recorded a net loss in 2024.

Where is the headquarters of BERNARD CONSTRUCTION ?

The headquarters of BERNARD CONSTRUCTION is located in CASTELNAUDARY (11400), in the department Aude.

Where to find the tax return of BERNARD CONSTRUCTION ?

The tax return of BERNARD CONSTRUCTION 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 CONSTRUCTION operate?

BERNARD CONSTRUCTION operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.