CABINET DAVID GALLY : revenue, balance sheet and financial ratios

CABINET DAVID GALLY is a French company founded 20 years ago, specialized in the sector Activité des économistes de la construction. Based in SAINT-CHRISTOLY-DE-BLAYE (33920), this company of category PME shows in 2024 a revenue of 98 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 - CABINET DAVID GALLY (SIREN 488624826)
Indicator 2024 2023 2022 2021 2019 2018 2016
Revenue 97 827 € 72 060 € 62 102 € 88 949 € 66 127 € 107 102 € 178 782 €
Net income 2 557 € -11 922 € -644 € 2 344 € -3 182 € 3 487 € 29 577 €
EBITDA 12 722 € -11 168 € 455 € 2 757 € 1 180 € 9 234 € 31 556 €
Net margin 2.6% -16.5% -1.0% 2.6% -4.8% 3.3% 16.5%

Revenue and income statement

In 2024, CABINET DAVID GALLY achieves revenue of 98 k€. Revenue is declining over the period 2016-2024 (CAGR: -7.3%). Vs 2023, growth of +36% (72 k€ -> 98 k€). After deducting consumption (0 €), gross margin stands at 98 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 13 k€, representing 13.0% of revenue. Positive scissor effect: EBITDA margin improves by +28.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

97 827 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

97 827 €

EBITDA (2024) ?
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

12 722 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 557 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 557 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.0%

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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 14%. 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 73%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.634%

Financial autonomy (2024) ?
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

72.689%

Cash flow / Revenue (2024) ?
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

11.142%

Repayment capacity (2024) ?
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

0.771

Solvency indicators evolution
CABINET DAVID GALLY

Sector positioning

Debt ratio
13.63 2024
2022
2023
2024
Q1: 0.04
Med: 10.46
Q3: 48.62
Average +26 pts over 3 years

In 2024, the debt ratio of CABINET DAVID GALLY (13.63) 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
72.69% 2024
2022
2023
2024
Q1: 9.79%
Med: 34.14%
Q3: 63.12%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of CABINET DAVID GALLY (72.7%) 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.

Repayment capacity
0.77 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.82 years
Average

In 2024, the repayment capacity of CABINET DAVID GALLY (0.77) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 568.99. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

568.985

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
CABINET DAVID GALLY

Sector positioning

Liquidity ratio
568.99 2024
2022
2023
2024
Q1: 147.84
Med: 245.59
Q3: 452.78
Excellent

In 2024, the liquidity ratio of CABINET DAVID GALLY (568.99) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.21x
Average

In 2024, the interest coverage of CABINET DAVID GALLY (0.0x) 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. Average customer payment term: 125 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. The gap of 64 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 88 days of revenue, i.e. 24 k€ to permanently finance. Over 2016-2024, WCR increased by +332%, requiring additional financing.

Operating WCR (2024) ?
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

23 881 €

Customer credit (2024) ?
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

125 j

Supplier credit (2024) ?
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

61 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

88 j

WCR and payment terms evolution
CABINET DAVID GALLY

Positioning of CABINET DAVID GALLY in its sector

Comparison with sector Activité des économistes de la construction

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of CABINET DAVID GALLY is estimated at 35 185 € (range 9 493€ - 58 350€). With an EBITDA of 12 722€, 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.

Estimated enterprise value 2024
98 tx
9k€ 35k€ 58k€
35 185 € Range: 9 493€ - 58 350€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 722 € × 3.5x
Estimation 44 072 €
10 982€ - 72 251€
Revenue Multiple 30%
97 827 € × 0.36x
Estimation 35 559 €
11 676€ - 60 167€
Net Income Multiple 20%
2 557 € × 4.9x
Estimation 12 411 €
2 499€ - 20 876€
How is this estimate calculated?

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.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Activité des économistes de la construction)

Compare CABINET DAVID GALLY with other companies in the same sector:

Voir toutes les statistiques du secteur Activité des économistes de la construction

Frequently asked questions about CABINET DAVID GALLY

What is the revenue of CABINET DAVID GALLY ?

The revenue of CABINET DAVID GALLY in 2024 is 98 k€.

Is CABINET DAVID GALLY profitable?

Yes, CABINET DAVID GALLY generated a net profit of 3 k€ in 2024.

Where is the headquarters of CABINET DAVID GALLY ?

The headquarters of CABINET DAVID GALLY is located in SAINT-CHRISTOLY-DE-BLAYE (33920), in the department Gironde.

Where to find the tax return of CABINET DAVID GALLY ?

The tax return of CABINET DAVID GALLY 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 CABINET DAVID GALLY operate?

CABINET DAVID GALLY 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.