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CB FINE ART SERVICES : revenue, balance sheet and financial ratios

CB FINE ART SERVICES is a French company founded 5 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in ANNECY (74000), this company of category PME shows in 2022 a revenue of 728 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - CB FINE ART SERVICES (SIREN 888469525)
Indicator 2024 2022
Revenue N/C 727 943 €
Net income 0 € 117 922 €
EBITDA N/C 149 294 €
Net margin N/C 16.2%

Revenue and income statement

In 2024, CB FINE ART SERVICES records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

7.745%

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

1.616%

Solvency indicators evolution
CB FINE ART SERVICES

Sector positioning

Debt ratio
7.75 2024
2022
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Good +13 pts over 2 years

In 2024, the debt ratio of CB FINE ART SERVICES (7.75) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
1.62% 2024
2022
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Average

In 2024, the financial autonomy of CB FINE ART SERVICES (1.6%) 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
0.0 years 2022
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 2.29 years
Good

In 2022, the repayment capacity of CB FINE ART SERVICES (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 126.40. 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

126.396

Liquidity indicators evolution
CB FINE ART SERVICES

Sector positioning

Liquidity ratio
126.4 2024
2022
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Watch -7 pts over 2 years

In 2024, the liquidity ratio of CB FINE ART SERVICES (126.40) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.01x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.48x
Good

In 2022, the interest coverage of CB FINE ART SERVICES (0.0x) 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) and payment terms

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

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

0 €

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

0 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

0 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 and payment terms evolution
CB FINE ART SERVICES

Positioning of CB FINE ART SERVICES in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Similar companies (Autres commerces de détail spécialisés divers)

Compare CB FINE ART SERVICES with other companies in the same sector:

Frequently asked questions about CB FINE ART SERVICES

What is the revenue of CB FINE ART SERVICES ?

The revenue of CB FINE ART SERVICES in 2022 is 728 k€.

Is CB FINE ART SERVICES profitable?

Yes, CB FINE ART SERVICES generated a net profit of 118 k€ in 2022.

Where is the headquarters of CB FINE ART SERVICES ?

The headquarters of CB FINE ART SERVICES is located in ANNECY (74000), in the department Haute-Savoie.

Where to find the tax return of CB FINE ART SERVICES ?

The tax return of CB FINE ART SERVICES 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 CB FINE ART SERVICES operate?

CB FINE ART SERVICES operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.