Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2011-12-06 (14 years)Status: ActiveBusiness sector: Soins de beautéLocation: LILLE (59000), Nord
BODY ENJOY : revenue, balance sheet and financial ratios
BODY ENJOY is a French company
founded 14 years ago,
specialized in the sector Soins de beauté.
Based in LILLE (59000),
this company of category PME
shows in 2025 a revenue of 760 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, BODY ENJOY achieves revenue of 760 k€. Activity remains stable over the period (CAGR: -2.7%). Slight decline of -4% vs 2024. After deducting consumption (55 k€), gross margin stands at 705 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 222 k€, representing 29.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 64 k€, i.e. 8.4% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
760 277 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
704 946 €
EBITDA (2025)
?
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
221 831 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
80 308 €
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
63 777 €
EBITDA margin (2025)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
29.2%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 69%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.5% 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 (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
16.54%
Financial autonomy (2025)
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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
68.618%
Cash flow / Revenue (2025)
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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
10.485%
Repayment capacity (2025)
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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
0.984
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2023
2024
2025
Debt ratio
152.742
109.827
104.054
31.792
6.217
16.54
Financial autonomy
30.18
37.825
38.89
58.11
74.125
68.618
Repayment capacity
None
1.511
1.374
1.593
0.349
0.984
Cash flow / Revenue
None%
18.123%
17.812%
9.712%
9.908%
10.485%
Sector positioning
Debt ratio
16.542025
2023
2024
2025
Q1: 0.0
Med: 5.01
Q3: 41.5
Average
In 2025, the debt ratio of BODY ENJOY (16.54) 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
68.62%2025
2023
2024
2025
Q1: 1.67%
Med: 18.54%
Q3: 57.35%
Excellent
In 2025, the financial autonomy of BODY ENJOY (68.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.98 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.57 years
Average-9 pts over 3 years
In 2025, the repayment capacity of BODY ENJOY (0.98) 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 233.38. 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 (2025)
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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
233.382
Interest coverage (2025)
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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
0.424
Liquidity indicators evolution BODY ENJOY
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2023
2024
2025
Liquidity ratio
194.63
230.65
236.311
198.403
191.72
233.382
Interest coverage
None
3.374
2.76
0.614
0.051
0.424
Sector positioning
Liquidity ratio
233.382025
2023
2024
2025
Q1: 55.8
Med: 163.55
Q3: 385.28
Good
In 2025, the liquidity ratio of BODY ENJOY (233.38) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
0.42x2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.52x
Good-9 pts over 3 years
In 2025, the interest coverage of BODY ENJOY (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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 108 days. Excellent situation: suppliers finance 104 days of the operating cycle (retail model). Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 36 k€ to permanently finance.
Operating WCR (2025)
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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
35 877 €
Customer credit (2025)
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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
4 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
108 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
14 j
WCR in days of revenue (2025)
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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
17 j
WCR and payment terms evolution BODY ENJOY
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2023
2024
2025
Operating WCR
0 €
-9 673 €
-6 657 €
17 147 €
26 530 €
35 877 €
Inventory turnover (days)
0
12
11
18
16
14
Customer payment term (days)
0
3
4
3
3
4
Supplier payment term (days)
0
21
35
108
87
108
Positioning of BODY ENJOY in its sector
Comparison with sector Soins de beauté
Valuation estimate
Based on 71 transactions of similar company sales
in 2025,
the value of BODY ENJOY is estimated at
713 017 €
(range 436 156€ - 1 429 197€).
With an EBITDA of 221 831€, the sector multiple of 4.7x is applied.
The price/revenue ratio is 0.54x
(in line with sector norms).
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 value2025
71 tx
436k€713k€1429k€
713 017 €Range: 436 156€ - 1 429 197€
NAF 5 année 2025
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
221 831 €×4.7x
Estimation1 034 534 €
641 198€ - 2 262 784€
Revenue Multiple30%
760 277 €×0.54x
Estimation411 660 €
282 922€ - 598 264€
Net Income Multiple20%
63 777 €×5.7x
Estimation361 262 €
153 403€ - 591 632€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 71 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 (Soins de beauté)
Compare BODY ENJOY with other companies in the same sector:
Yes, BODY ENJOY generated a net profit of 64 k€ in 2025.
Where is the headquarters of BODY ENJOY ?
The headquarters of BODY ENJOY is located in LILLE (59000), in the department Nord.
Where to find the tax return of BODY ENJOY ?
The tax return of BODY ENJOY 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 BODY ENJOY operate?
BODY ENJOY operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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