SIREN : 401336169
BOREALE is a French company founded 30 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in NANTES (44300), this company of category PME shows in 2025 a revenue of 140 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 139 561 € | 158 871 € | 176 805 € | 244 610 € | 181 398 € | 63 291 € | 63 291 € | 206 211 € | 204 173 € |
| Net income | 164 114 € | 120 155 € | 157 648 € | 32 024 € | 38 758 € | 645 258 € | 645 258 € | 53 395 € | 73 532 € |
| EBITDA | 2 229 € | -40 650 € | 18 484 € | 61 477 € | -38 912 € | -151 413 € | -151 413 € | -13 308 € | -16 593 € |
| Net margin | 117.6% | 75.6% | 89.2% | 13.1% | 21.4% | 1019.5% | 1019.5% | 25.9% | 36.0% |
In 2025, BOREALE achieves revenue of 140 k€. Activity remains stable over the period (CAGR: -4.6%). Significant drop of -12% vs 2024. After deducting consumption (0 €), gross margin stands at 140 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 2 k€, representing 1.6% of revenue. Positive scissor effect: EBITDA margin improves by +27.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 164 k€, i.e. 117.6% of revenue. This profit can be retained or distributed to shareholders.
139 561 €
139 561 €
2 229 €
-925 €
164 114 €
1.6%
The debt ratio (= Financial debt / Equity x 100) stands at 43%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 10.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 120.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
43.329%
69.127%
120.221%
10.745
22.5%
In 2025, the debt ratio of BOREALE (43.33) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of BOREALE (69.1%) 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.
In 2025, the repayment capacity of BOREALE (10.74) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 3673.20. 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 1083.2x. Operating income very largely covers interest expenses: high safety margin.
3673.202
1083.176
In 2025, the liquidity ratio of BOREALE (3673.20) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2025, the interest coverage of BOREALE (1083.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. The company must finance 19 days of gap between collections and payments. Overall, WCR represents 14 days of revenue, i.e. 6 k€ to permanently finance. Over 2017-2025, WCR increased by +130%, requiring additional financing.
5 568 €
68 j
49 j
0 j
14 j
Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 112 946€ to 416 216€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 35 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BOREALE with other companies in the same sector:
Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion
The revenue of BOREALE in 2025 is 140 k€.
Yes, BOREALE generated a net profit of 164 k€ in 2025.
The headquarters of BOREALE is located in NANTES (44300), in the department Loire-Atlantique.
The tax return of BOREALE 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).
BOREALE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.