SIREN : 392512257
C 2 B I is a French company founded 32 years ago, specialized in the sector Activité des économistes de la construction. Based in STRASBOURG (67100), this company of category PME shows in 2023 a revenue of 3.4 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 3 371 027 € | 2 735 297 € | 2 410 953 € | 2 106 279 € | 2 515 794 € | 2 639 822 € | 2 683 927 € | 2 280 957 € |
| Net income | 444 912 € | 87 854 € | 99 461 € | 17 803 € | 26 372 € | 33 073 € | 196 448 € | -144 447 € |
| EBITDA | 613 907 € | 239 704 € | 139 143 € | -75 414 € | 12 982 € | -11 427 € | 172 825 € | -71 695 € |
| Net margin | 13.2% | 3.2% | 4.1% | 0.8% | 1.0% | 1.3% | 7.3% | -6.3% |
In 2023, C 2 B I achieves revenue of 3.4 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Vs 2022, growth of +23% (2.7 M€ -> 3.4 M€). After deducting consumption (0 €), gross margin stands at 3.4 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 614 k€, representing 18.2% of revenue. Positive scissor effect: EBITDA margin improves by +9.4 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 445 k€, i.e. 13.2% of revenue. This profit can be retained or distributed to shareholders.
3 371 027 €
3 371 027 €
613 907 €
555 776 €
444 912 €
18.1%
The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 63%. 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 13.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
10.303%
63.117%
13.784%
0.467
36.5%
In 2023, the debt ratio of C 2 B I (10.30) 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 C 2 B I (63.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2023, the repayment capacity of C 2 B I (0.47) 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 380.43. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
380.434
0.071
In 2023, the liquidity ratio of C 2 B I (380.43) 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 C 2 B I (0.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 54 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 62 days of revenue, i.e. 579 k€ to permanently finance.
578 839 €
90 j
36 j
0 j
62 j
Based on 98 transactions of similar company sales
(all years),
the value of C 2 B I is estimated at
1 862 836 €
(range 472 627€ - 3 091 721€).
With an EBITDA of 613 907€, the sector multiple of 3.5x is applied.
The price/revenue ratio is 0.36x
(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 98 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 C 2 B I with other companies in the same sector:
Voir toutes les statistiques du secteur Activité des économistes de la construction
The revenue of C 2 B I in 2023 is 3.4 M€.
Yes, C 2 B I generated a net profit of 445 k€ in 2023.
The headquarters of C 2 B I is located in STRASBOURG (67100), in the department Bas-Rhin.
The tax return of C 2 B I 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).
C 2 B I operates in the sector Activité des économistes de la construction (NAF code 74.90A). See the 'Sector positioning' section above to compare the company with its competitors.