SIREN : 798851333
C.B.S is a French company founded 12 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in LAQUENEXY (57530), this company of category PME shows in 2024 a revenue of 808 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 808 226 € | 1 220 077 € | 1 146 948 € | 1 095 734 € | 1 681 879 € | 1 727 377 € | 1 317 925 € | 829 342 € |
| Net income | 287 629 € | 134 300 € | 1 028 467 € | 1 020 545 € | 501 198 € | 481 197 € | 500 192 € | 156 433 € |
| EBITDA | 359 755 € | 231 428 € | 262 459 € | 74 538 € | 300 348 € | 187 411 € | 173 262 € | 227 060 € |
| Net margin | 35.6% | 11.0% | 89.7% | 93.1% | 29.8% | 27.9% | 38.0% | 18.9% |
In 2024, C.B.S achieves revenue of 808 k€. Activity remains stable over the period (CAGR: -0.4%). Significant drop of -34% vs 2023. After deducting consumption (0 €), gross margin stands at 808 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 360 k€, representing 44.5% of revenue. Positive scissor effect: EBITDA margin improves by +25.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 288 k€, i.e. 35.6% of revenue. This profit can be retained or distributed to shareholders.
808 226 €
808 226 €
359 755 €
339 750 €
287 629 €
44.5%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 91%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 37.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.04%
91.07%
37.095%
0.003
49.7%
In 2024, the debt ratio of C.B.S (0.04) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of C.B.S (91.1%) 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.
In 2024, the repayment capacity of C.B.S (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 661.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
661.678
0.173
In 2024, the liquidity ratio of C.B.S (661.68) 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.
In 2024, the interest coverage of C.B.S (0.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 133 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 196 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Overall, WCR represents 314 days of revenue, i.e. 705 k€ to permanently finance. Over 2017-2024, WCR increased by +716%, requiring additional financing.
705 436 €
133 j
196 j
0 j
314 j
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 459 173€ to 1 321 328€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 25 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare C.B.S with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment
The revenue of C.B.S in 2024 is 808 k€.
Yes, C.B.S generated a net profit of 288 k€ in 2024.
The headquarters of C.B.S is located in LAQUENEXY (57530), in the department Moselle.
The tax return of C.B.S 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).
C.B.S operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.