CENTRE EUROPEEN DE LA NEGOCIATION : revenue, balance sheet and financial ratios

CENTRE EUROPEEN DE LA NEGOCIATION is a French company founded 37 years ago, specialized in the sector Formation continue d'adultes. Based in PARIS (75008), this company of category PME shows in 2022 a revenue of 2.1 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 - CENTRE EUROPEEN DE LA NEGOCIATION (SIREN 349175588)
Indicator 2022 2021 2020 2019 2018 2015 2014
Revenue 2 129 510 € 1 791 330 € 1 095 978 € 1 982 483 € 2 161 008 € 2 653 687 € 3 280 247 €
Net income 569 692 € 433 551 € -185 347 € 250 334 € 475 738 € 151 818 € 555 290 €
EBITDA 764 705 € 517 211 € -168 331 € 349 324 € 707 592 € 540 387 € 732 347 €
Net margin 26.8% 24.2% -16.9% 12.6% 22.0% 5.7% 16.9%

Revenue and income statement

In 2022, CENTRE EUROPEEN DE LA NEGOCIATION achieves revenue of 2.1 M€. Revenue is declining over the period 2014-2022 (CAGR: -5.3%). Vs 2021, growth of +19% (1.8 M€ -> 2.1 M€). After deducting consumption (5 k€), gross margin stands at 2.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 765 k€, representing 35.9% of revenue. Positive scissor effect: EBITDA margin improves by +7.0 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 570 k€, i.e. 26.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 129 510 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 124 215 €

EBITDA (2022) ?
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

764 705 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

761 328 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

569 692 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

35.9%

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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 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 26.9% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

50.291%

Financial autonomy (2022) ?
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

47.906%

Cash flow / Revenue (2022) ?
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

26.853%

Repayment capacity (2022) ?
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

0.552

Asset age ratio (2022) ?
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

8.7%

Solvency indicators evolution
CENTRE EUROPEEN DE LA NEGOCIATION

Sector positioning

Debt ratio
50.29 2022
2020
2021
2022
Q1: 0.0
Med: 5.95
Q3: 57.01
Average +47 pts over 3 years

In 2022, the debt ratio of CENTRE EUROPEEN DE LA NEG... (50.29) 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
47.91% 2022
2020
2021
2022
Q1: 3.43%
Med: 31.6%
Q3: 58.67%
Good +40 pts over 3 years

In 2022, the financial autonomy of CENTRE EUROPEEN DE LA NEG... (47.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.55 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.73 years
Average +44 pts over 3 years

In 2022, the repayment capacity of CENTRE EUROPEEN DE LA NEG... (0.55) 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 345.01. 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.

Liquidity ratio (2022) ?
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

345.011

Interest coverage (2022) ?
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

0.238

Liquidity indicators evolution
CENTRE EUROPEEN DE LA NEGOCIATION

Sector positioning

Liquidity ratio
345.01 2022
2020
2021
2022
Q1: 130.06
Med: 219.1
Q3: 397.35
Good +43 pts over 3 years

In 2022, the liquidity ratio of CENTRE EUROPEEN DE LA NEG... (345.01) 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
0.24x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.63x
Good +34 pts over 3 years

In 2022, the interest coverage of CENTRE EUROPEEN DE LA NEG... (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 157 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 121 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 156 days of revenue, i.e. 922 k€ to permanently finance. Over 2014-2022, WCR increased by +122%, requiring additional financing.

Operating WCR (2022) ?
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

921 971 €

Customer credit (2022) ?
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

157 j

Supplier credit (2022) ?
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

36 j

Inventory turnover (2022) ?
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

1 j

WCR in days of revenue (2022) ?
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

156 j

WCR and payment terms evolution
CENTRE EUROPEEN DE LA NEGOCIATION

Positioning of CENTRE EUROPEEN DE LA NEGOCIATION in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 1 265 421€ to 6 330 934€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
1265k€ 2307k€ 6330k€
2 307 786 € Range: 1 265 421€ - 6 330 934€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Formation continue d'adultes)

Compare CENTRE EUROPEEN DE LA NEGOCIATION with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about CENTRE EUROPEEN DE LA NEGOCIATION

What is the revenue of CENTRE EUROPEEN DE LA NEGOCIATION ?

The revenue of CENTRE EUROPEEN DE LA NEGOCIATION in 2022 is 2.1 M€.

Is CENTRE EUROPEEN DE LA NEGOCIATION profitable?

Yes, CENTRE EUROPEEN DE LA NEGOCIATION generated a net profit of 570 k€ in 2022.

Where is the headquarters of CENTRE EUROPEEN DE LA NEGOCIATION ?

The headquarters of CENTRE EUROPEEN DE LA NEGOCIATION is located in PARIS (75008), in the department Paris.

Where to find the tax return of CENTRE EUROPEEN DE LA NEGOCIATION ?

The tax return of CENTRE EUROPEEN DE LA NEGOCIATION 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 EUROPEEN DE LA NEGOCIATION operate?

CENTRE EUROPEEN DE LA NEGOCIATION operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.