BION CHRISTOPHE ASSURANCES (BCA) : revenue, balance sheet and financial ratios

BION CHRISTOPHE ASSURANCES (BCA) is a French company founded 17 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in REIMS (51100), this company of category PME shows in 2021 a revenue of 531 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 - BION CHRISTOPHE ASSURANCES (BCA) (SIREN 509014577)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 530 976 € 570 568 € 578 071 € 468 470 € 456 691 € 397 130 €
Net income 25 363 € 58 398 € 32 878 € -9 270 € 6 277 € 28 029 €
EBITDA 42 283 € 87 620 € 44 140 € -9 257 € 909 € 37 217 €
Net margin 4.8% 10.2% 5.7% -2.0% 1.4% 7.1%

Revenue and income statement

In 2021, BION CHRISTOPHE ASSURANCES (BCA) achieves revenue of 531 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Slight decline of -7% vs 2020. After deducting consumption (0 €), gross margin stands at 531 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 8.0% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -52%, reducing margin by 7.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 4.8% 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

530 976 €

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

530 976 €

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

42 283 €

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

26 569 €

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

25 363 €

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

7.8%

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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 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

76.792%

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

30.776%

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

7.57%

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

4.555

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

60.9%

Solvency indicators evolution
BION CHRISTOPHE ASSURANCES (BCA)

Sector positioning

Debt ratio
76.79 2021
2019
2020
2021
Q1: 0.06
Med: 13.41
Q3: 70.61
Average +24 pts over 3 years

In 2021, the debt ratio of BION CHRISTOPHE ASSURANCE... (76.79) 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
30.78% 2021
2019
2020
2021
Q1: 17.04%
Med: 46.52%
Q3: 72.42%
Average

In 2021, the financial autonomy of BION CHRISTOPHE ASSURANCE... (30.8%) 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
4.55 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.16 years
Q3: 2.52 years
Average +18 pts over 3 years

In 2021, the repayment capacity of BION CHRISTOPHE ASSURANCE... (4.55) 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 188.63. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

188.627

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

0.428

Liquidity indicators evolution
BION CHRISTOPHE ASSURANCES (BCA)

Sector positioning

Liquidity ratio
188.63 2021
2019
2020
2021
Q1: 120.97
Med: 222.61
Q3: 474.51
Average +12 pts over 3 years

In 2021, the liquidity ratio of BION CHRISTOPHE ASSURANCE... (188.63) 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
0.43x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.54x
Good -18 pts over 3 years

In 2021, the interest coverage of BION CHRISTOPHE ASSURANCE... (0.4x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Overall, WCR represents 161 days of revenue, i.e. 237 k€ to permanently finance. Over 2016-2021, WCR increased by +170%, 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

237 123 €

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

0 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

13 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

161 j

WCR and payment terms evolution
BION CHRISTOPHE ASSURANCES (BCA)

Positioning of BION CHRISTOPHE ASSURANCES (BCA) in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 76 075€ to 355 502€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
76k€ 276k€ 355k€
276 697 € Range: 76 075€ - 355 502€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Activités des agents et courtiers d'assurances)

Compare BION CHRISTOPHE ASSURANCES (BCA) with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about BION CHRISTOPHE ASSURANCES (BCA)

What is the revenue of BION CHRISTOPHE ASSURANCES (BCA) ?

The revenue of BION CHRISTOPHE ASSURANCES (BCA) in 2021 is 531 k€.

Is BION CHRISTOPHE ASSURANCES (BCA) profitable?

Yes, BION CHRISTOPHE ASSURANCES (BCA) generated a net profit of 25 k€ in 2021.

Where is the headquarters of BION CHRISTOPHE ASSURANCES (BCA) ?

The headquarters of BION CHRISTOPHE ASSURANCES (BCA) is located in REIMS (51100), in the department Marne.

Where to find the tax return of BION CHRISTOPHE ASSURANCES (BCA) ?

The tax return of BION CHRISTOPHE ASSURANCES (BCA) 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 BION CHRISTOPHE ASSURANCES (BCA) operate?

BION CHRISTOPHE ASSURANCES (BCA) operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.