CBG DEVELOPPEMENT : revenue, balance sheet and financial ratios

CBG DEVELOPPEMENT is a French company founded 18 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in FEYZIN (69320), this company of category PME shows in 2021 a revenue of 138 k€. 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 - CBG DEVELOPPEMENT (SIREN 498672039)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 138 000 € 144 000 € 144 000 € 289 394 € 357 784 € 362 451 €
Net income -26 447 € -584 186 € 287 € 14 826 € 17 820 € -116 197 € 12 759 € 20 021 € 29 254 €
EBITDA -3 225 € -4 172 € -5 073 € 10 931 € 13 433 € 8 052 € 8 123 € 21 570 € 32 268 €
Net margin N/C N/C N/C 10.7% 12.4% -80.7% 4.4% 5.6% 8.1%

Revenue and income statement

In 2024, CBG DEVELOPPEMENT records a net loss of 26 k€. This deficit will reduce equity on the balance sheet.

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

-3 225 €

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

-3 206 €

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

-26 447 €

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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 444%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. 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

444.05%

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

15.781%

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

-0.189

Solvency indicators evolution
CBG DEVELOPPEMENT

Sector positioning

Debt ratio
444.05 2024
2022
2023
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Average +46 pts over 3 years

In 2024, the debt ratio of CBG DEVELOPPEMENT (444.05) 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
15.78% 2024
2022
2023
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Average -42 pts over 3 years

In 2024, the financial autonomy of CBG DEVELOPPEMENT (15.8%) 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
-0.19 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Excellent

In 2024, the repayment capacity of CBG DEVELOPPEMENT (-0.19) 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 707.74. 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

707.738

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

-720.682

Liquidity indicators evolution
CBG DEVELOPPEMENT

Sector positioning

Liquidity ratio
707.74 2024
2022
2023
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Good -10 pts over 3 years

In 2024, the liquidity ratio of CBG DEVELOPPEMENT (707.74) 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.

Interest coverage
-720.68x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Average

In 2024, the interest coverage of CBG DEVELOPPEMENT (-720.7x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 94 days. Excellent situation: suppliers finance 94 days of the operating cycle (retail model).

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

94 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
CBG DEVELOPPEMENT

Positioning of CBG DEVELOPPEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Similar companies (Conseil pour les affaires et autres conseils de gestion)

Compare CBG DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about CBG DEVELOPPEMENT

What is the revenue of CBG DEVELOPPEMENT ?

The revenue of CBG DEVELOPPEMENT in 2021 is 138 k€.

Is CBG DEVELOPPEMENT profitable?

CBG DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of CBG DEVELOPPEMENT ?

The headquarters of CBG DEVELOPPEMENT is located in FEYZIN (69320), in the department Rhone.

Where to find the tax return of CBG DEVELOPPEMENT ?

The tax return of CBG DEVELOPPEMENT 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 CBG DEVELOPPEMENT operate?

CBG DEVELOPPEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.