BRASSART MONTPELLIER : revenue, balance sheet and financial ratios

BRASSART MONTPELLIER is a French company founded 14 years ago, specialized in the sector Enseignement secondaire technique ou professionnel. Based in MONTPELLIER (34000), this company of category ETI shows in 2024 a revenue of 2.0 M€. 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 - BRASSART MONTPELLIER (SIREN 533346359)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 1 985 476 € 2 009 803 € 1 170 734 € 453 182 € 136 855 € 30 336 € 44 241 €
Net income 275 358 € 375 908 € 81 368 € -152 027 € -139 207 € -75 677 € 22 062 €
EBITDA 609 096 € 692 469 € 248 780 € -82 377 € -102 487 € -2 399 € 3 154 €
Net margin 13.9% 18.7% 7.0% -33.5% -101.7% -249.5% 49.9%

Revenue and income statement

In 2024, BRASSART MONTPELLIER achieves revenue of 2.0 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +88.5%. Slight decline of -1% vs 2023. After deducting consumption (0 €), gross margin stands at 2.0 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 609 k€, representing 30.7% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -12%, reducing margin by 3.8 pts. This reflects costs rising faster than 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 275 k€, i.e. 13.9% 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

1 985 476 €

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

1 985 476 €

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

609 096 €

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

430 615 €

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

275 358 €

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

30.7%

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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 20%. The balance between equity and debt is satisfactory. Cash flow represents 21.5% 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 (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

20.197%

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

21.451%

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

67.4%

Solvency indicators evolution
BRASSART MONTPELLIER

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 6.98
Q3: 39.51
Excellent -51 pts over 3 years

In 2024, the debt ratio of BRASSART MONTPELLIER (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
20.2% 2024
2022
2023
2024
Q1: 1.79%
Med: 27.85%
Q3: 59.43%
Average

In 2024, the financial autonomy of BRASSART MONTPELLIER (20.2%) 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
0.0 years 2024
2022
2023
2024
Q1: -0.03 years
Med: 0.0 years
Q3: 0.7 years
Good -26 pts over 3 years

In 2024, the repayment capacity of BRASSART MONTPELLIER (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 31.62. 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 3.5x. Financial charges are adequately covered by operations.

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

31.617

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

3.491

Liquidity indicators evolution
BRASSART MONTPELLIER

Sector positioning

Liquidity ratio
31.62 2024
2022
2023
2024
Q1: 107.14
Med: 215.06
Q3: 399.56
Watch

In 2024, the liquidity ratio of BRASSART MONTPELLIER (31.62) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
3.49x 2024
2022
2023
2024
Q1: -0.18x
Med: 0.0x
Q3: 1.4x
Excellent

In 2024, the interest coverage of BRASSART MONTPELLIER (3.5x) 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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 9 days. WCR is negative (-136 days): operations structurally generate cash. Notable WCR improvement over the period (-4711%), freeing up cash.

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

-752 198 €

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

39 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

48 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

-136 j

WCR and payment terms evolution
BRASSART MONTPELLIER

Positioning of BRASSART MONTPELLIER in its sector

Comparison with sector Enseignement secondaire technique ou professionnel

Valuation estimate

Based on 412 transactions of similar company sales (all years), the value of BRASSART MONTPELLIER is estimated at 1 286 164 € (range 515 164€ - 3 525 324€). With an EBITDA of 609 096€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.29x (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 2024
412 transactions
515k€ 1286k€ 3525k€
1 286 164 € Range: 515 164€ - 3 525 324€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
609 096 € × 3.0x
Estimation 1 802 443 €
686 370€ - 4 917 153€
Revenue Multiple 30%
1 985 476 € × 0.29x
Estimation 579 314 €
300 394€ - 941 348€
Net Income Multiple 20%
275 358 € × 3.8x
Estimation 1 055 746 €
409 309€ - 3 921 715€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 412 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 (Enseignement secondaire technique ou professionnel)

Compare BRASSART MONTPELLIER with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement secondaire technique ou professionnel

Frequently asked questions about BRASSART MONTPELLIER

What is the revenue of BRASSART MONTPELLIER ?

The revenue of BRASSART MONTPELLIER in 2024 is 2.0 M€.

Is BRASSART MONTPELLIER profitable?

Yes, BRASSART MONTPELLIER generated a net profit of 275 k€ in 2024.

Where is the headquarters of BRASSART MONTPELLIER ?

The headquarters of BRASSART MONTPELLIER is located in MONTPELLIER (34000), in the department Herault.

Where to find the tax return of BRASSART MONTPELLIER ?

The tax return of BRASSART MONTPELLIER 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 BRASSART MONTPELLIER operate?

BRASSART MONTPELLIER operates in the sector Enseignement secondaire technique ou professionnel (NAF code 85.32Z). See the 'Sector positioning' section above to compare the company with its competitors.