BLUEBERRY CENTRAL SAS : revenue, balance sheet and financial ratios

BLUEBERRY CENTRAL SAS is a French company founded 8 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 836 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 - BLUEBERRY CENTRAL SAS (SIREN 829943984)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 836 231 € 941 518 € 1 337 668 € 967 027 € 373 330 € N/C
Net income -106 424 € 422 026 € 216 036 € 29 916 € 256 816 € -59 712 €
EBITDA 568 846 € 654 146 € 1 034 335 € 796 403 € 256 817 € -47 831 €
Net margin -12.7% 44.8% 16.2% 3.1% 68.8% N/C

Revenue and income statement

In 2024, BLUEBERRY CENTRAL SAS achieves revenue of 836 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +22.3%. Significant drop of -11% vs 2023. After deducting consumption (0 €), gross margin stands at 836 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 569 k€, representing 68.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -106 k€ (-12.7% 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

836 231 €

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

836 231 €

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

568 846 €

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

119 521 €

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

-106 424 €

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

68.0%

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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 8620%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 28.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 41.0% 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 (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

8619.717%

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

1.083%

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

41.005%

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

28.625

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

81.0%

Solvency indicators evolution
BLUEBERRY CENTRAL SAS

Sector positioning

Debt ratio
8619.72 2024
2022
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Average

In 2024, the debt ratio of BLUEBERRY CENTRAL SAS (8619.72) 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
1.08% 2024
2022
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Average

In 2024, the financial autonomy of BLUEBERRY CENTRAL SAS (1.1%) 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
28.62 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Watch

In 2024, the repayment capacity of BLUEBERRY CENTRAL SAS (28.62) 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 210.74. 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 42.0x. Operating income very largely covers interest expenses: high safety margin.

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

210.743

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

42.036

Liquidity indicators evolution
BLUEBERRY CENTRAL SAS

Sector positioning

Liquidity ratio
210.74 2024
2022
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Average +12 pts over 3 years

In 2024, the liquidity ratio of BLUEBERRY CENTRAL SAS (210.74) 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
42.04x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Excellent

In 2024, the interest coverage of BLUEBERRY CENTRAL SAS (42.0x) 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: 103 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The gap of 91 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 23 days of revenue, i.e. 54 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

53 786 €

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

103 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

12 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 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

23 j

WCR and payment terms evolution
BLUEBERRY CENTRAL SAS

Positioning of BLUEBERRY CENTRAL SAS in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of BLUEBERRY CENTRAL SAS is estimated at 1 345 621 € (range 344 324€ - 2 211 983€). With an EBITDA of 568 846€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
98 tx
344k€ 1345k€ 2211k€
1 345 621 € Range: 344 324€ - 2 211 983€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
568 846 € × 3.5x
Estimation 1 970 621 €
491 034€ - 3 230 587€
Revenue Multiple 30%
836 231 € × 0.36x
Estimation 303 956 €
99 810€ - 514 312€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 spécialisées, scientifiques et techniques diverses)

Compare BLUEBERRY CENTRAL SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about BLUEBERRY CENTRAL SAS

What is the revenue of BLUEBERRY CENTRAL SAS ?

The revenue of BLUEBERRY CENTRAL SAS in 2024 is 836 k€.

Is BLUEBERRY CENTRAL SAS profitable?

BLUEBERRY CENTRAL SAS recorded a net loss in 2024.

Where is the headquarters of BLUEBERRY CENTRAL SAS ?

The headquarters of BLUEBERRY CENTRAL SAS is located in PARIS (75008), in the department Paris.

Where to find the tax return of BLUEBERRY CENTRAL SAS ?

The tax return of BLUEBERRY CENTRAL SAS 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 BLUEBERRY CENTRAL SAS operate?

BLUEBERRY CENTRAL SAS operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.