SIREN : 498871672
BREF EVOLUTION is a French company founded 18 years ago, specialized in the sector Activités des sociétés holding. Based in PARIS (75019), this company of category ETI shows in 2024 a revenue of 933 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 932 563 € | 966 848 € | 1 013 995 € | 747 871 € | 478 867 € | 777 888 € | 752 147 € | 793 888 € | 762 659 € |
| Net income | 568 893 € | 611 517 € | 663 386 € | 669 232 € | 12 663 € | 863 429 € | 617 057 € | 489 197 € | 513 300 € |
| EBITDA | 454 € | -27 943 € | 50 852 € | -26 890 € | 23 351 € | 62 432 € | 67 126 € | 93 388 € | 55 525 € |
| Net margin | 61.0% | 63.2% | 65.4% | 89.5% | 2.6% | 111.0% | 82.0% | 61.6% | 67.3% |
In 2024, BREF EVOLUTION achieves revenue of 933 k€. Revenue is growing positively over 9 years (CAGR: +2.5%). Slight decline of -4% vs 2023. After deducting consumption (0 €), gross margin stands at 933 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 454 €, representing 0.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 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 569 k€, i.e. 61.0% of revenue. This profit can be retained or distributed to shareholders.
932 563 €
932 563 €
454 €
13 625 €
568 893 €
0.0%
The debt ratio (= Financial debt / Equity x 100) stands at 105%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 12.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 59.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
104.641%
44.763%
59.24%
12.118
In 2024, the debt ratio of BREF EVOLUTION (104.64) 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 2024, the financial autonomy of BREF EVOLUTION (44.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of BREF EVOLUTION (12.12) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 371.58. 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 62283.0x. Operating income very largely covers interest expenses: high safety margin.
371.576
62283.04
In 2024, the liquidity ratio of BREF EVOLUTION (371.58) 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.
In 2024, the interest coverage of BREF EVOLUTION (62283.0x) 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: 399 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 178 days. The gap of 221 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 1425 days of revenue, i.e. 3.7 M€ to permanently finance. Over 2016-2024, WCR increased by +101%, requiring additional financing.
3 692 548 €
399 j
178 j
0 j
1425 j
Based on 54 transactions of similar company sales
in 2024,
the value of BREF EVOLUTION is estimated at
331 930 €
(range 208 606€ - 1 047 463€).
With an EBITDA of 454€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 BREF EVOLUTION with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of BREF EVOLUTION in 2024 is 933 k€.
Yes, BREF EVOLUTION generated a net profit of 569 k€ in 2024.
The headquarters of BREF EVOLUTION is located in PARIS (75019), in the department Paris.
The tax return of BREF EVOLUTION 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).
BREF EVOLUTION operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.