Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

BISTROT LUZIEN : revenue, balance sheet and financial ratios

BISTROT LUZIEN is a French company founded 6 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-JEAN-DE-LUZ (64500), this company of category PME shows in 2025 a net income positive of 68 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 - BISTROT LUZIEN (SIREN 879476539)
Indicator 2025 2024 2023
Revenue N/C N/C N/C
Net income 68 231 € 70 019 € 44 757 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2025, BISTROT LUZIEN generates positive net income of 68 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2025: 45 k€ -> 68 k€.

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

68 231 €

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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 187%. 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 27%. The balance between equity and debt is satisfactory.

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

186.527%

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

27.242%

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

50.6%

Solvency indicators evolution
BISTROT LUZIEN

Sector positioning

Debt ratio
186.53 2025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average

In 2025, the debt ratio of BISTROT LUZIEN (186.53) 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
27.24% 2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Average +8 pts over 3 years

In 2025, the financial autonomy of BISTROT LUZIEN (27.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 22.46. 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

22.458

Liquidity indicators evolution
BISTROT LUZIEN

Sector positioning

Liquidity ratio
22.46 2025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Watch -16 pts over 3 years

In 2025, the liquidity ratio of BISTROT LUZIEN (22.46) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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 and payment terms evolution
BISTROT LUZIEN

Positioning of BISTROT LUZIEN in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of BISTROT LUZIEN is estimated at 385 431 € (range 218 023€ - 872 937€). 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 2025
557 transactions
218k€ 385k€ 872k€
385 431 € Range: 218 023€ - 872 937€
NAF 5 année 2025

Valuation method used

Net Income Multiple
68 231 € × 5.6x = 385 431 €
Range: 218 023€ - 872 938€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 (Restauration traditionnelle)

Compare BISTROT LUZIEN with other companies in the same sector:

Frequently asked questions about BISTROT LUZIEN

What is the revenue of BISTROT LUZIEN ?

The revenue of BISTROT LUZIEN is not publicly disclosed (confidential accounts filed with INPI).

Is BISTROT LUZIEN profitable?

Yes, BISTROT LUZIEN generated a net profit of 68 k€ in 2025.

Where is the headquarters of BISTROT LUZIEN ?

The headquarters of BISTROT LUZIEN is located in SAINT-JEAN-DE-LUZ (64500), in the department Pyrenees-Atlantiques.

Where to find the tax return of BISTROT LUZIEN ?

The tax return of BISTROT LUZIEN 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 BISTROT LUZIEN operate?

BISTROT LUZIEN operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.