CENTRE COMMERCIAL BELFORTIN : revenue, balance sheet and financial ratios

CENTRE COMMERCIAL BELFORTIN is a French company founded 31 years ago, specialized in the sector Supports juridiques de programmes. Based in ANZIN-SAINT-AUBIN (62223), this company of category PME shows in 2024 a revenue of 304 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 - CENTRE COMMERCIAL BELFORTIN (SIREN 400561262)
Indicator 2024 2023 2021 2020 2019 2018 2016
Revenue 303 964 € 275 427 € 249 611 € 366 768 € 471 643 € 468 713 € N/C
Net income 203 041 € 167 610 € 887 794 € 148 885 € 255 298 € 217 227 € 6 351 967 €
EBITDA 281 197 € 250 778 € 159 062 € 298 118 € 394 135 € 385 532 € N/C
Net margin 66.8% 60.9% 355.7% 40.6% 54.1% 46.3% N/C

Revenue and income statement

In 2024, CENTRE COMMERCIAL BELFORTIN achieves revenue of 304 k€. Revenue is declining over the period 2018-2024 (CAGR: -7.0%). Vs 2023, growth of +10% (275 k€ -> 304 k€). After deducting consumption (0 €), gross margin stands at 304 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 281 k€, representing 92.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 203 k€, i.e. 66.8% 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

303 964 €

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

303 964 €

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

281 197 €

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

266 200 €

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

203 041 €

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

92.5%

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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 10%. 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 79%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 71.7% 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

9.665%

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

78.747%

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

71.73%

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

0.314

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

25.8%

Solvency indicators evolution
CENTRE COMMERCIAL BELFORTIN

Sector positioning

Debt ratio
9.66 2024
2021
2023
2024
Q1: -81.1
Med: 0.0
Q3: 70.45
Average

In 2024, the debt ratio of CENTRE COMMERCIAL BELFORTIN (9.66) 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
78.75% 2024
2021
2023
2024
Q1: -3.67%
Med: 2.66%
Q3: 36.27%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of CENTRE COMMERCIAL BELFORTIN (78.8%) 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
0.31 years 2024
2021
2023
2024
Q1: -4.86 years
Med: 0.0 years
Q3: 0.42 years
Average +20 pts over 3 years

In 2024, the repayment capacity of CENTRE COMMERCIAL BELFORTIN (0.31) 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 956.74. 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

956.739

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
CENTRE COMMERCIAL BELFORTIN

Sector positioning

Liquidity ratio
956.74 2024
2021
2023
2024
Q1: 116.12
Med: 259.63
Q3: 922.99
Excellent

In 2024, the liquidity ratio of CENTRE COMMERCIAL BELFORTIN (956.74) 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
2021
2023
2024
Q1: -3.47x
Med: 0.0x
Q3: 0.32x
Good

In 2024, the interest coverage of CENTRE COMMERCIAL BELFORTIN (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. Average customer payment term: 102 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 471 days. Excellent situation: suppliers finance 369 days of the operating cycle (retail model). WCR is negative (-30 days): operations structurally generate cash.

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

-25 372 €

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

102 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

471 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

-30 j

WCR and payment terms evolution
CENTRE COMMERCIAL BELFORTIN

Positioning of CENTRE COMMERCIAL BELFORTIN in its sector

Comparison with sector Supports juridiques de programmes

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of CENTRE COMMERCIAL BELFORTIN is estimated at 261 951 € (range 97 054€ - 754 202€). With an EBITDA of 281 197€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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
80 tx
97k€ 261k€ 754k€
261 951 € Range: 97 054€ - 754 202€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
281 197 € × 1.0x
Estimation 282 144 €
116 511€ - 858 124€
Revenue Multiple 30%
303 964 € × 0.28x
Estimation 85 037 €
30 578€ - 209 144€
Net Income Multiple 20%
203 041 € × 2.3x
Estimation 476 843 €
148 126€ - 1 311 983€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Supports juridiques de programmes)

Compare CENTRE COMMERCIAL BELFORTIN with other companies in the same sector:

Voir toutes les statistiques du secteur Supports juridiques de programmes

Frequently asked questions about CENTRE COMMERCIAL BELFORTIN

What is the revenue of CENTRE COMMERCIAL BELFORTIN ?

The revenue of CENTRE COMMERCIAL BELFORTIN in 2024 is 304 k€.

Is CENTRE COMMERCIAL BELFORTIN profitable?

Yes, CENTRE COMMERCIAL BELFORTIN generated a net profit of 203 k€ in 2024.

Where is the headquarters of CENTRE COMMERCIAL BELFORTIN ?

The headquarters of CENTRE COMMERCIAL BELFORTIN is located in ANZIN-SAINT-AUBIN (62223), in the department Pas-de-Calais.

Where to find the tax return of CENTRE COMMERCIAL BELFORTIN ?

The tax return of CENTRE COMMERCIAL BELFORTIN 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 CENTRE COMMERCIAL BELFORTIN operate?

CENTRE COMMERCIAL BELFORTIN operates in the sector Supports juridiques de programmes (NAF code 41.10D). See the 'Sector positioning' section above to compare the company with its competitors.