BRUNEL MATERIAUX : revenue, balance sheet and financial ratios

BRUNEL MATERIAUX is a French company founded 27 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in LUNEL (34400), this company of category PME shows in 2025 a revenue of 3.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - BRUNEL MATERIAUX (SIREN 421348343)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 3 293 564 € 1 705 522 € 4 281 408 € 4 809 925 € 4 647 760 € 4 145 757 € 4 050 251 € 3 574 663 € 3 709 357 € 3 428 152 € 3 246 658 €
Net income -225 234 € -12 389 € -12 046 € 184 557 € 124 543 € 2 143 € 133 816 € 63 167 € 43 773 € 368 252 € -281 689 €
EBITDA -306 049 € -82 463 € -75 957 € 184 242 € 213 971 € -92 079 € 49 893 € -30 161 € -19 472 € 26 341 € -300 985 €
Net margin -6.8% -0.7% -0.3% 3.8% 2.7% 0.1% 3.3% 1.8% 1.2% 10.7% -8.7%

Revenue and income statement

In 2025, BRUNEL MATERIAUX achieves revenue of 3.3 M€. Revenue is growing positively over 11 years (CAGR: +0.1%). Vs 2024, growth of +93% (1.7 M€ -> 3.3 M€). After deducting consumption (2.3 M€), gross margin stands at 1.0 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -306 k€, representing -9.3% of revenue. Warning negative scissor effect: despite revenue change (+93%), EBITDA varies by -271%, reducing margin by 4.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -225 k€ (-6.8% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 293 564 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 004 956 €

EBITDA (2025) ?
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

-306 049 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-283 870 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-225 234 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-9.3%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

35.626%

Financial autonomy (2025) ?
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

47.637%

Cash flow / Revenue (2025) ?
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

-6.674%

Repayment capacity (2025) ?
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

-1.665

Asset age ratio (2025) ?
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

25.6%

Solvency indicators evolution
BRUNEL MATERIAUX

Sector positioning

Debt ratio
35.63 2025
2023
2024
2025
Q1: 4.19
Med: 17.72
Q3: 55.01
Average +10 pts over 3 years

In 2025, the debt ratio of BRUNEL MATERIAUX (35.63) 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
47.64% 2025
2023
2024
2025
Q1: 28.26%
Med: 47.44%
Q3: 64.23%
Good -16 pts over 3 years

In 2025, the financial autonomy of BRUNEL MATERIAUX (47.6%) 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.

Repayment capacity
-1.67 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.56 years
Q3: 2.76 years
Excellent

In 2025, the repayment capacity of BRUNEL MATERIAUX (-1.67) 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 214.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

214.361

Interest coverage (2025) ?
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

-4.335

Liquidity indicators evolution
BRUNEL MATERIAUX

Sector positioning

Liquidity ratio
214.36 2025
2023
2024
2025
Q1: 162.68
Med: 230.9
Q3: 362.47
Average -10 pts over 3 years

In 2025, the liquidity ratio of BRUNEL MATERIAUX (214.36) 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
-4.33x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.48x
Q3: 7.8x
Watch

In 2025, the interest coverage of BRUNEL MATERIAUX (-4.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 84 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 148 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2015-2025, WCR increased by +84%, requiring additional financing.

Operating WCR (2025) ?
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

1 350 295 €

Customer credit (2025) ?
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

46 j

Supplier credit (2025) ?
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

71 j

Inventory turnover (2025) ?
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

84 j

WCR in days of revenue (2025) ?
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

148 j

WCR and payment terms evolution
BRUNEL MATERIAUX

Positioning of BRUNEL MATERIAUX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare BRUNEL MATERIAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about BRUNEL MATERIAUX

What is the revenue of BRUNEL MATERIAUX ?

The revenue of BRUNEL MATERIAUX in 2025 is 3.3 M€.

Is BRUNEL MATERIAUX profitable?

BRUNEL MATERIAUX recorded a net loss in 2025.

Where is the headquarters of BRUNEL MATERIAUX ?

The headquarters of BRUNEL MATERIAUX is located in LUNEL (34400), in the department Herault.

Where to find the tax return of BRUNEL MATERIAUX ?

The tax return of BRUNEL MATERIAUX 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 BRUNEL MATERIAUX operate?

BRUNEL MATERIAUX operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.