BOURGOGNE FRANCHE COMTE LUMIERE : revenue, balance sheet and financial ratios

BOURGOGNE FRANCHE COMTE LUMIERE is a French company founded 16 years ago, specialized in the sector Travaux d'installation électrique sur la voie publique. Based in VIGNOLES (21200), this company of category GE shows in 2024 a revenue of 7.5 M€. 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 - BOURGOGNE FRANCHE COMTE LUMIERE (SIREN 514652296)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 7 536 656 € 8 033 409 € 7 070 194 € 6 588 396 € 5 500 928 € 5 698 726 € 3 796 358 € 3 522 459 €
Net income 326 338 € 383 233 € 303 512 € 315 511 € 215 084 € 269 354 € 172 256 € 135 751 €
EBITDA 213 370 € 788 420 € 363 449 € 422 018 € 358 644 € 397 121 € 151 065 € 139 577 €
Net margin 4.3% 4.8% 4.3% 4.8% 3.9% 4.7% 4.5% 3.9%

Revenue and income statement

In 2024, BOURGOGNE FRANCHE COMTE LUMIERE achieves revenue of 7.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.0%. Slight decline of -6% vs 2023. After deducting consumption (2 k€), gross margin stands at 7.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 213 k€, representing 2.8% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -73%, reducing margin by 7.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 326 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 536 656 €

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

7 534 951 €

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

213 370 €

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

363 152 €

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

326 338 €

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

2.8%

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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 0%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

10.336%

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

2.285%

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

0.0

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

21.1%

Solvency indicators evolution
BOURGOGNE FRANCHE COMTE LUMIERE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.04
Med: 10.12
Q3: 35.68
Excellent -11 pts over 3 years

In 2024, the debt ratio of BOURGOGNE FRANCHE COMTE L... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
10.34% 2024
2022
2023
2024
Q1: 10.44%
Med: 25.04%
Q3: 43.2%
Average -9 pts over 3 years

In 2024, the financial autonomy of BOURGOGNE FRANCHE COMTE L... (10.3%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 0.95 years
Excellent -27 pts over 3 years

In 2024, the repayment capacity of BOURGOGNE FRANCHE COMTE L... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 165.82. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

165.822

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

0.0

Liquidity indicators evolution
BOURGOGNE FRANCHE COMTE LUMIERE

Sector positioning

Liquidity ratio
165.82 2024
2022
2023
2024
Q1: 149.02
Med: 180.61
Q3: 245.87
Average -19 pts over 3 years

In 2024, the liquidity ratio of BOURGOGNE FRANCHE COMTE L... (165.82) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.25x
Q3: 4.71x
Average -25 pts over 3 years

In 2024, the interest coverage of BOURGOGNE FRANCHE COMTE L... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. The company must finance 22 days of gap between collections and payments. Overall, WCR represents 29 days of revenue, i.e. 609 k€ to permanently finance. Over 2016-2024, WCR increased by +1730%, requiring additional financing.

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

609 113 €

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

84 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

62 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

29 j

WCR and payment terms evolution
BOURGOGNE FRANCHE COMTE LUMIERE

Positioning of BOURGOGNE FRANCHE COMTE LUMIERE in its sector

Comparison with sector Travaux d'installation électrique sur la voie publique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 395 764€ to 1 294 186€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
395k€ 544k€ 1294k€
544 665 € Range: 395 764€ - 1 294 186€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 29 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 (Travaux d'installation électrique sur la voie publique)

Compare BOURGOGNE FRANCHE COMTE LUMIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation électrique sur la voie publique

Frequently asked questions about BOURGOGNE FRANCHE COMTE LUMIERE

What is the revenue of BOURGOGNE FRANCHE COMTE LUMIERE ?

The revenue of BOURGOGNE FRANCHE COMTE LUMIERE in 2024 is 7.5 M€.

Is BOURGOGNE FRANCHE COMTE LUMIERE profitable?

Yes, BOURGOGNE FRANCHE COMTE LUMIERE generated a net profit of 326 k€ in 2024.

Where is the headquarters of BOURGOGNE FRANCHE COMTE LUMIERE ?

The headquarters of BOURGOGNE FRANCHE COMTE LUMIERE is located in VIGNOLES (21200), in the department Cote-d'Or.

Where to find the tax return of BOURGOGNE FRANCHE COMTE LUMIERE ?

The tax return of BOURGOGNE FRANCHE COMTE LUMIERE 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 BOURGOGNE FRANCHE COMTE LUMIERE operate?

BOURGOGNE FRANCHE COMTE LUMIERE operates in the sector Travaux d'installation électrique sur la voie publique (NAF code 43.21B). See the 'Sector positioning' section above to compare the company with its competitors.