BORTHELLE FLEURS ENTRETIEN : revenue, balance sheet and financial ratios

BORTHELLE FLEURS ENTRETIEN is a French company founded 33 years ago, specialized in the sector Services d'aménagement paysager . Based in GOTEIN-LIBARRENX (64130), this company of category PME shows in 2022 a revenue of 249 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BORTHELLE FLEURS ENTRETIEN (SIREN 391133774)
Indicator 2022 2020 2019 2017
Revenue 248 834 € 201 983 € 222 087 € 276 044 €
Net income 23 825 € 2 053 € 1 342 € 5 852 €
EBITDA 18 959 € 13 161 € 25 721 € 16 690 €
Net margin 9.6% 1.0% 0.6% 2.1%

Revenue and income statement

In 2022, BORTHELLE FLEURS ENTRETIEN achieves revenue of 249 k€. Activity remains stable over the period (CAGR: -2.1%). Vs 2020, growth of +23% (202 k€ -> 249 k€). After deducting consumption (26 k€), gross margin stands at 223 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 7.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 9.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

248 834 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

222 838 €

EBITDA (2022) ?
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

18 959 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 723 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 825 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.5%

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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 126%. 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 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.2% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

126.069%

Financial autonomy (2022) ?
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

31.16%

Cash flow / Revenue (2022) ?
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

12.21%

Repayment capacity (2022) ?
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

2.882

Asset age ratio (2022) ?
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

4.2%

Solvency indicators evolution
BORTHELLE FLEURS ENTRETIEN

Sector positioning

Debt ratio
126.07 2022
2019
2020
2022
Q1: 5.78
Med: 33.13
Q3: 93.91
Average

In 2022, the debt ratio of BORTHELLE FLEURS ENTRETIEN (126.07) 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
31.16% 2022
2019
2020
2022
Q1: 15.21%
Med: 35.03%
Q3: 53.87%
Average +11 pts over 3 years

In 2022, the financial autonomy of BORTHELLE FLEURS ENTRETIEN (31.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.88 years 2022
2019
2020
2022
Q1: 0.0 years
Med: 0.62 years
Q3: 1.92 years
Average

In 2022, the repayment capacity of BORTHELLE FLEURS ENTRETIEN (2.88) 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 308.44. 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 2.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

308.442

Interest coverage (2022) ?
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

2.416

Liquidity indicators evolution
BORTHELLE FLEURS ENTRETIEN

Sector positioning

Liquidity ratio
308.44 2022
2019
2020
2022
Q1: 132.91
Med: 194.82
Q3: 299.02
Excellent +10 pts over 3 years

In 2022, the liquidity ratio of BORTHELLE FLEURS ENTRETIEN (308.44) 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.

Interest coverage
2.42x 2022
2019
2020
2022
Q1: 0.0x
Med: 0.54x
Q3: 2.21x
Excellent

In 2022, the interest coverage of BORTHELLE FLEURS ENTRETIEN (2.4x) 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: 109 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The gap of 69 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 53 days of revenue, i.e. 37 k€ to permanently finance. Over 2017-2022, WCR increased by +23%, requiring additional financing.

Operating WCR (2022) ?
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

36 788 €

Customer credit (2022) ?
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

109 j

Supplier credit (2022) ?
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

40 j

Inventory turnover (2022) ?
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 (2022) ?
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

53 j

WCR and payment terms evolution
BORTHELLE FLEURS ENTRETIEN

Positioning of BORTHELLE FLEURS ENTRETIEN in its sector

Comparison with sector Services d'aménagement paysager

Valuation estimate

Based on 125 transactions of similar company sales (all years), the value of BORTHELLE FLEURS ENTRETIEN is estimated at 67 970 € (range 26 606€ - 119 741€). With an EBITDA of 18 959€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2022
125 transactions
26k€ 67k€ 119k€
67 970 € Range: 26 606€ - 119 741€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
18 959 € × 2.8x
Estimation 52 586 €
17 052€ - 96 302€
Revenue Multiple 30%
248 834 € × 0.35x
Estimation 87 680 €
45 033€ - 124 433€
Net Income Multiple 20%
23 825 € × 3.2x
Estimation 76 868 €
22 853€ - 171 304€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 125 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 (Services d'aménagement paysager )

Compare BORTHELLE FLEURS ENTRETIEN with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about BORTHELLE FLEURS ENTRETIEN

What is the revenue of BORTHELLE FLEURS ENTRETIEN ?

The revenue of BORTHELLE FLEURS ENTRETIEN in 2022 is 249 k€.

Is BORTHELLE FLEURS ENTRETIEN profitable?

Yes, BORTHELLE FLEURS ENTRETIEN generated a net profit of 24 k€ in 2022.

Where is the headquarters of BORTHELLE FLEURS ENTRETIEN ?

The headquarters of BORTHELLE FLEURS ENTRETIEN is located in GOTEIN-LIBARRENX (64130), in the department Pyrenees-Atlantiques.

Where to find the tax return of BORTHELLE FLEURS ENTRETIEN ?

The tax return of BORTHELLE FLEURS ENTRETIEN 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 BORTHELLE FLEURS ENTRETIEN operate?

BORTHELLE FLEURS ENTRETIEN operates in the sector Services d'aménagement paysager (NAF code 81.30Z). See the 'Sector positioning' section above to compare the company with its competitors.