BESSON PAYSAGES ENVIRONNEMENT : revenue, balance sheet and financial ratios

BESSON PAYSAGES ENVIRONNEMENT is a French company founded 9 years ago, specialized in the sector Services d'aménagement paysager . Based in BOYER (71700), this company of category PME shows in 2021 a revenue of 87 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 - BESSON PAYSAGES ENVIRONNEMENT (SIREN 820483253)
Indicator 2021 2020 2019 2018 2017
Revenue 87 162 € 73 791 € 65 900 € 60 714 € 60 579 €
Net income 36 € 138 € -94 € 7 235 € 6 199 €
EBITDA 9 840 € 9 836 € 10 882 € 17 366 € 11 491 €
Net margin 0.0% 0.2% -0.1% 11.9% 10.2%

Revenue and income statement

In 2021, BESSON PAYSAGES ENVIRONNEMENT achieves revenue of 87 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. Vs 2020, growth of +18% (74 k€ -> 87 k€). After deducting consumption (716 €), gross margin stands at 86 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 10 k€, representing 11.3% of revenue. Warning negative scissor effect: despite revenue change (+18%), EBITDA varies by +0%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 €, i.e. 0.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

87 162 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

86 446 €

EBITDA (2021) ?
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

9 840 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

373 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.3%

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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 122%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.4% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

121.81%

Financial autonomy (2021) ?
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

44.191%

Cash flow / Revenue (2021) ?
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

15.406%

Repayment capacity (2021) ?
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

1.637

Asset age ratio (2021) ?
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

45.8%

Solvency indicators evolution
BESSON PAYSAGES ENVIRONNEMENT

Sector positioning

Debt ratio
121.81 2021
2019
2020
2021
Q1: 4.4
Med: 36.39
Q3: 99.66
Average

In 2021, the debt ratio of BESSON PAYSAGES ENVIRONNE... (121.81) 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
44.19% 2021
2019
2020
2021
Q1: 15.24%
Med: 33.93%
Q3: 52.99%
Good -7 pts over 3 years

In 2021, the financial autonomy of BESSON PAYSAGES ENVIRONNE... (44.2%) 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
1.64 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.51 years
Q3: 1.87 years
Average

In 2021, the repayment capacity of BESSON PAYSAGES ENVIRONNE... (1.64) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 146.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

146.584

Interest coverage (2021) ?
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

3.313

Liquidity indicators evolution
BESSON PAYSAGES ENVIRONNEMENT

Sector positioning

Liquidity ratio
146.58 2021
2019
2020
2021
Q1: 135.74
Med: 196.44
Q3: 292.86
Average

In 2021, the liquidity ratio of BESSON PAYSAGES ENVIRONNE... (146.58) 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
3.31x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.42x
Q3: 1.91x
Excellent

In 2021, the interest coverage of BESSON PAYSAGES ENVIRONNE... (3.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 2 days. WCR is negative (-36 days): operations structurally generate cash. Over 2017-2021, WCR increased by +57%, requiring additional financing.

Operating WCR (2021) ?
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

-8 805 €

Customer credit (2021) ?
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

21 j

Supplier credit (2021) ?
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

23 j

Inventory turnover (2021) ?
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 (2021) ?
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

-36 j

WCR and payment terms evolution
BESSON PAYSAGES ENVIRONNEMENT

Positioning of BESSON PAYSAGES ENVIRONNEMENT in its sector

Comparison with sector Services d'aménagement paysager

Valuation estimate

Based on 125 transactions of similar company sales (all years), the value of BESSON PAYSAGES ENVIRONNEMENT is estimated at 22 883 € (range 9 164€ - 38 118€). With an EBITDA of 9 840€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.35x (conservative valuation). 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 2021
125 transactions
9k€ 22k€ 38k€
22 883 € Range: 9 164€ - 38 118€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
9 840 € × 2.8x
Estimation 27 293 €
8 850€ - 49 982€
Revenue Multiple 30%
87 162 € × 0.35x
Estimation 30 713 €
15 774€ - 43 586€
Net Income Multiple 20%
36 € × 3.2x
Estimation 116 €
35€ - 259€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 125 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 (Services d'aménagement paysager )

Compare BESSON PAYSAGES ENVIRONNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about BESSON PAYSAGES ENVIRONNEMENT

What is the revenue of BESSON PAYSAGES ENVIRONNEMENT ?

The revenue of BESSON PAYSAGES ENVIRONNEMENT in 2021 is 87 k€.

Is BESSON PAYSAGES ENVIRONNEMENT profitable?

Yes, BESSON PAYSAGES ENVIRONNEMENT generated a net profit of 36€ in 2021.

Where is the headquarters of BESSON PAYSAGES ENVIRONNEMENT ?

The headquarters of BESSON PAYSAGES ENVIRONNEMENT is located in BOYER (71700), in the department Saone-et-Loire.

Where to find the tax return of BESSON PAYSAGES ENVIRONNEMENT ?

The tax return of BESSON PAYSAGES ENVIRONNEMENT 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 PAYSAGES ENVIRONNEMENT operate?

BESSON PAYSAGES ENVIRONNEMENT operates in the sector Services d'aménagement paysager (NAF code 81.30Z). See the 'Sector positioning' section above to compare the company with its competitors.