C.B.P. (CONCEPT BOULANGERIE PATISSERIE) : revenue, balance sheet and financial ratios

C.B.P. (CONCEPT BOULANGERIE PATISSERIE) is a French company founded 18 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in CHATEAU-GAILLARD (01500), this company of category PME shows in 2023 a revenue of 1.2 M€. 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 - C.B.P. (CONCEPT BOULANGERIE PATISSERIE) (SIREN 501142251)
Indicator 2024 2023 2022 2021
Revenue N/C 1 190 304 € 1 665 130 € 1 863 310 €
Net income 3 382 € 5 696 € 18 380 € 60 775 €
EBITDA N/C 13 523 € 51 729 € 116 607 €
Net margin N/C 0.5% 1.1% 3.3%

Revenue and income statement

In 2024, C.B.P. (CONCEPT BOULANGERIE PATISSERIE) generates positive net income of 3 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2024: 61 k€ -> 3 k€.

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

3 382 €

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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 142%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.

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

141.507%

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

31.669%

Asset age ratio (2024) ?
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

51.7%

Solvency indicators evolution
C.B.P. (CONCEPT BOULANGERIE PATISSERIE)

Sector positioning

Debt ratio
141.51 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Average +7 pts over 3 years

In 2024, the debt ratio of C.B.P. (CONCEPT BOULANGER... (141.51) 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
31.67% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Average -17 pts over 3 years

In 2024, the financial autonomy of C.B.P. (CONCEPT BOULANGER... (31.7%) 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
6.75 years 2023
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.57 years
Average

In 2023, the repayment capacity of C.B.P. (CONCEPT BOULANGER... (6.75) 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 283.28. 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

283.282

Liquidity indicators evolution
C.B.P. (CONCEPT BOULANGERIE PATISSERIE)

Sector positioning

Liquidity ratio
283.28 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Good +24 pts over 3 years

In 2024, the liquidity ratio of C.B.P. (CONCEPT BOULANGER... (283.28) 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
50.2x 2023
2022
2023
Q1: 0.0x
Med: 0.66x
Q3: 4.43x
Excellent

In 2023, the interest coverage of C.B.P. (CONCEPT BOULANGER... (50.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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
C.B.P. (CONCEPT BOULANGERIE PATISSERIE)

Positioning of C.B.P. (CONCEPT BOULANGERIE PATISSERIE) in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 2 346€ to 17 020€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2k€ 5k€ 17k€
5 500 € Range: 2 346€ - 17 020€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare C.B.P. (CONCEPT BOULANGERIE PATISSERIE) with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about C.B.P. (CONCEPT BOULANGERIE PATISSERIE)

What is the revenue of C.B.P. (CONCEPT BOULANGERIE PATISSERIE) ?

The revenue of C.B.P. (CONCEPT BOULANGERIE PATISSERIE) in 2023 is 1.2 M€.

Is C.B.P. (CONCEPT BOULANGERIE PATISSERIE) profitable?

Yes, C.B.P. (CONCEPT BOULANGERIE PATISSERIE) generated a net profit of 3 k€ in 2024.

Where is the headquarters of C.B.P. (CONCEPT BOULANGERIE PATISSERIE) ?

The headquarters of C.B.P. (CONCEPT BOULANGERIE PATISSERIE) is located in CHATEAU-GAILLARD (01500), in the department Ain.

Where to find the tax return of C.B.P. (CONCEPT BOULANGERIE PATISSERIE) ?

The tax return of C.B.P. (CONCEPT BOULANGERIE PATISSERIE) 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.B.P. (CONCEPT BOULANGERIE PATISSERIE) operate?

C.B.P. (CONCEPT BOULANGERIE PATISSERIE) operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.