BESSON GERARD ET LIONEL : revenue, balance sheet and financial ratios

BESSON GERARD ET LIONEL is a French company founded 22 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in CUVIER (39250), this company of category PME shows in 2024 a revenue of 1.2 M€. 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 - BESSON GERARD ET LIONEL (SIREN 451539399)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 191 218 € 1 418 981 € N/C N/C 883 136 € 913 990 € 913 832 € 853 799 € N/C N/C
Net income -2 779 € 17 930 € 20 277 € 30 284 € 15 945 € 12 434 € 41 318 € 24 233 € 35 444 € -13 215 €
EBITDA -10 998 € 58 309 € N/C N/C 46 687 € 56 157 € 58 781 € 50 717 € N/C N/C
Net margin -0.2% 1.3% N/C N/C 1.8% 1.4% 4.5% 2.8% N/C N/C

Revenue and income statement

In 2024, BESSON GERARD ET LIONEL achieves revenue of 1.2 M€. Revenue is growing positively over 10 years (CAGR: +4.9%). Significant drop of -16% vs 2023. After deducting consumption (543 k€), gross margin stands at 648 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11 k€, representing -0.9% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -119%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3 k€ (-0.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 191 218 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

648 280 €

EBITDA (2024) ?
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

-10 998 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-29 020 €

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

-2 779 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.9%

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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 27%. 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 107.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

27.094%

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

51.32%

Cash flow / Revenue (2024) ?
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

0.065%

Repayment capacity (2024) ?
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

107.84

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

27.2%

Solvency indicators evolution
BESSON GERARD ET LIONEL

Sector positioning

Debt ratio
27.09 2024
2022
2023
2024
Q1: 1.0
Med: 13.24
Q3: 41.25
Average +11 pts over 3 years

In 2024, the debt ratio of BESSON GERARD ET LIONEL (27.09) 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
51.32% 2024
2022
2023
2024
Q1: 17.51%
Med: 38.82%
Q3: 57.73%
Good +6 pts over 3 years

In 2024, the financial autonomy of BESSON GERARD ET LIONEL (51.3%) 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
107.84 years 2024
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.03 years
Watch +11 pts over 2 years

In 2024, the repayment capacity of BESSON GERARD ET LIONEL (107.84) 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 209.00. 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

208.998

Interest coverage (2024) ?
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

-3.746

Liquidity indicators evolution
BESSON GERARD ET LIONEL

Sector positioning

Liquidity ratio
209.0 2024
2022
2023
2024
Q1: 154.24
Med: 215.08
Q3: 312.23
Average +20 pts over 3 years

In 2024, the liquidity ratio of BESSON GERARD ET LIONEL (209.00) 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
-3.75x 2024
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.3x
Average -34 pts over 2 years

In 2024, the interest coverage of BESSON GERARD ET LIONEL (-3.8x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. The company must finance 19 days of gap between collections and payments. Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 80 days of revenue, i.e. 266 k€ to permanently finance.

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

266 309 €

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

46 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

27 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

58 j

WCR in days of revenue (2024) ?
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

80 j

WCR and payment terms evolution
BESSON GERARD ET LIONEL

Positioning of BESSON GERARD ET LIONEL in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 136 487€ to 209 941€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
136k€ 189k€ 209k€
189 652 € Range: 136 487€ - 209 941€
NAF 5 année 2024

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 (Travaux d'installation d'équipements thermiques et de climatisation)

Compare BESSON GERARD ET LIONEL with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about BESSON GERARD ET LIONEL

What is the revenue of BESSON GERARD ET LIONEL ?

The revenue of BESSON GERARD ET LIONEL in 2024 is 1.2 M€.

Is BESSON GERARD ET LIONEL profitable?

BESSON GERARD ET LIONEL recorded a net loss in 2024.

Where is the headquarters of BESSON GERARD ET LIONEL ?

The headquarters of BESSON GERARD ET LIONEL is located in CUVIER (39250), in the department Jura.

Where to find the tax return of BESSON GERARD ET LIONEL ?

The tax return of BESSON GERARD ET LIONEL 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 BESSON GERARD ET LIONEL operate?

BESSON GERARD ET LIONEL operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.