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C GOURMELON : revenue, balance sheet and financial ratios

C GOURMELON is a French company founded 24 years ago, specialized in the sector Ingénierie, études techniques. Based in NANTES (44100), this company of category PME shows in 2022 a revenue of 795 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

Financial history - C GOURMELON (SIREN 439599424)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 794 537 € N/C N/C N/C N/C N/C N/C
Net income -90 499 € 2 118 € -56 767 € 13 213 € 5 701 € 39 543 € -38 731 € 13 423 € 31 253 €
EBITDA N/C N/C -54 862 € N/C N/C N/C N/C N/C N/C
Net margin N/C N/C -7.1% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, C GOURMELON records a net loss of 90 k€. This deficit will reduce equity on the balance sheet.

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

-90 499 €

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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 112%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory.

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

112.378%

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

24.452%

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

0.9%

Solvency indicators evolution
C GOURMELON

Sector positioning

Debt ratio
112.38 2025
2022
2023
2025
Q1: 0.13
Med: 10.92
Q3: 42.13
Watch +15 pts over 3 years

In 2025, the debt ratio of C GOURMELON (112.38) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
24.45% 2025
2022
2023
2025
Q1: 18.6%
Med: 42.54%
Q3: 63.62%
Average -24 pts over 3 years

In 2025, the financial autonomy of C GOURMELON (24.4%) 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
-0.89 years 2022
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 1.24 years
Excellent

In 2022, the repayment capacity of C GOURMELON (-0.89) 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 198.28. 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

198.281

Liquidity indicators evolution
C GOURMELON

Sector positioning

Liquidity ratio
198.28 2025
2022
2023
2025
Q1: 163.68
Med: 247.89
Q3: 406.57
Average -10 pts over 3 years

In 2025, the liquidity ratio of C GOURMELON (198.28) 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
-2.49x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.46x
Average

In 2022, the interest coverage of C GOURMELON (-2.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
C GOURMELON

Positioning of C GOURMELON in its sector

Comparison with sector Ingénierie, études techniques

Similar companies (Ingénierie, études techniques)

Compare C GOURMELON with other companies in the same sector:

Frequently asked questions about C GOURMELON

What is the revenue of C GOURMELON ?

The revenue of C GOURMELON in 2022 is 795 k€.

Is C GOURMELON profitable?

C GOURMELON recorded a net loss in 2025.

Where is the headquarters of C GOURMELON ?

The headquarters of C GOURMELON is located in NANTES (44100), in the department Loire-Atlantique.

Where to find the tax return of C GOURMELON ?

The tax return of C GOURMELON 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 C GOURMELON operate?

C GOURMELON operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.