SIREN : 482070612
BREHAT DEVELOPPEMENT is a French company founded 21 years ago, specialized in the sector Activités des sociétés holding. Based in ROUBAIX (59100), this company of category PME shows in 2023 a revenue of 257 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 | 2023 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 257 315 € | 324 321 € | 358 138 € | 498 943 € | 632 566 € | 417 488 € |
| Net income | 294 654 € | -228 970 € | 16 287 € | 1 593 903 € | 1 149 860 € | 56 913 € |
| EBITDA | 65 984 € | -249 360 € | 20 110 € | 188 818 € | 234 369 € | 81 312 € |
| Net margin | 114.5% | -70.6% | 4.5% | 319.5% | 181.8% | 13.6% |
In 2023, BREHAT DEVELOPPEMENT achieves revenue of 257 k€. Revenue is declining over the period 2016-2023 (CAGR: -6.7%). Significant drop of -21% vs 2021. After deducting consumption (0 €), gross margin stands at 257 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 66 k€, representing 25.6% of revenue. Positive scissor effect: EBITDA margin improves by +102.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 295 k€, i.e. 114.5% of revenue. This profit can be retained or distributed to shareholders.
257 315 €
257 315 €
65 984 €
61 191 €
294 654 €
25.6%
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 89%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 121.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
7.838%
89.429%
121.521%
0.536
78.2%
In 2023, the debt ratio of BREHAT DEVELOPPEMENT (7.84) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of BREHAT DEVELOPPEMENT (89.4%) 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 2023, the repayment capacity of BREHAT DEVELOPPEMENT (0.54) 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 832.80. 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 13.8x. Operating income very largely covers interest expenses: high safety margin.
832.799
13.782
In 2023, the liquidity ratio of BREHAT DEVELOPPEMENT (832.80) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2023, the interest coverage of BREHAT DEVELOPPEMENT (13.8x) 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: 115 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 178 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Overall, WCR represents 115 days of revenue, i.e. 82 k€ to permanently finance. Notable WCR improvement over the period (-76%), freeing up cash.
82 413 €
115 j
178 j
0 j
115 j
Based on 63 transactions of similar company sales
in 2023,
the value of BREHAT DEVELOPPEMENT is estimated at
719 006 €
(range 169 016€ - 1 127 345€).
With an EBITDA of 65 984€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.24x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 63 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 BREHAT DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of BREHAT DEVELOPPEMENT in 2023 is 257 k€.
Yes, BREHAT DEVELOPPEMENT generated a net profit of 295 k€ in 2023.
The headquarters of BREHAT DEVELOPPEMENT is located in ROUBAIX (59100), in the department Nord.
The tax return of BREHAT DEVELOPPEMENT 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).
BREHAT DEVELOPPEMENT 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.