CENTRE EUROPEEN DE L'OCCASION : revenue, balance sheet and financial ratios

CENTRE EUROPEEN DE L'OCCASION is a French company founded 27 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in COLMAR (68000), this company of category ETI shows in 2024 a revenue of 9.4 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 L'OCCASION (SIREN 420105686)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 397 743 € 6 907 454 € 6 797 035 € 7 032 883 € 5 135 781 € 6 130 723 € 6 383 673 € 10 994 180 € 16 511 049 €
Net income 476 189 € 311 933 € 144 141 € 176 667 € 8 523 € 5 409 € -863 € 2 131 € -245 €
EBITDA 356 654 € 363 568 € 214 542 € 248 613 € -3 478 € -528 € 2 681 € -166 137 € 136 250 €
Net margin 5.1% 4.5% 2.1% 2.5% 0.2% 0.1% -0.0% 0.0% -0.0%

Revenue and income statement

In 2024, CENTRE EUROPEEN DE L'OCCASION achieves revenue of 9.4 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.8%). Vs 2023, growth of +36% (6.9 M€ -> 9.4 M€). After deducting consumption (8.4 M€), gross margin stands at 1.0 M€, i.e. a rate of 11%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 357 k€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 476 k€, i.e. 5.1% 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

9 397 743 €

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

1 029 479 €

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

356 654 €

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

581 390 €

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

476 189 €

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

3.8%

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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 18%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

18.398%

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

28.931%

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

2.645%

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

0.667

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

5.8%

Solvency indicators evolution
CENTRE EUROPEEN DE L'OCCASION

Sector positioning

Debt ratio
18.4 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Good -13 pts over 3 years

In 2024, the debt ratio of CENTRE EUROPEEN DE L'OCCA... (18.40) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
28.93% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Good +27 pts over 3 years

In 2024, the financial autonomy of CENTRE EUROPEEN DE L'OCCA... (28.9%) 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
0.67 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Average +17 pts over 3 years

In 2024, the repayment capacity of CENTRE EUROPEEN DE L'OCCA... (0.67) 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 151.49. 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

151.488

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 EUROPEEN DE L'OCCASION

Sector positioning

Liquidity ratio
151.49 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average +10 pts over 3 years

In 2024, the liquidity ratio of CENTRE EUROPEEN DE L'OCCA... (151.49) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Average

In 2024, the interest coverage of CENTRE EUROPEEN DE L'OCCA... (0.0x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 60 days of revenue, i.e. 1.6 M€ to permanently finance. Notable WCR improvement over the period (-62%), freeing up 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

1 571 866 €

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

21 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

50 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

6 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

60 j

WCR and payment terms evolution
CENTRE EUROPEEN DE L'OCCASION

Positioning of CENTRE EUROPEEN DE L'OCCASION in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of CENTRE EUROPEEN DE L'OCCASION is estimated at 988 366 € (range 447 629€ - 2 015 345€). With an EBITDA of 356 654€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2024
148 transactions
447k€ 988k€ 2015k€
988 366 € Range: 447 629€ - 2 015 345€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
356 654 € × 1.6x
Estimation 575 364 €
214 103€ - 856 652€
Revenue Multiple 30%
9 397 743 € × 0.16x
Estimation 1 507 423 €
688 462€ - 2 659 857€
Net Income Multiple 20%
476 189 € × 2.6x
Estimation 1 242 287 €
670 198€ - 3 945 311€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare CENTRE EUROPEEN DE L'OCCASION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about CENTRE EUROPEEN DE L'OCCASION

What is the revenue of CENTRE EUROPEEN DE L'OCCASION ?

The revenue of CENTRE EUROPEEN DE L'OCCASION in 2024 is 9.4 M€.

Is CENTRE EUROPEEN DE L'OCCASION profitable?

Yes, CENTRE EUROPEEN DE L'OCCASION generated a net profit of 476 k€ in 2024.

Where is the headquarters of CENTRE EUROPEEN DE L'OCCASION ?

The headquarters of CENTRE EUROPEEN DE L'OCCASION is located in COLMAR (68000), in the department Haut-Rhin.

Where to find the tax return of CENTRE EUROPEEN DE L'OCCASION ?

The tax return of CENTRE EUROPEEN DE L'OCCASION 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 L'OCCASION operate?

CENTRE EUROPEEN DE L'OCCASION operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.