SIREN : 351677463
CERBEL is a French company founded 36 years ago, specialized in the sector Supermarchés. Based in BANDOL (83150), this company of category PME shows in 2024 a revenue of 39.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 39 232 088 € | 43 075 551 € | 40 003 441 € | 36 827 477 € | 33 588 977 € | 34 295 678 € | 32 985 557 € | 31 751 276 € | 31 226 793 € |
| Net income | 585 418 € | 509 344 € | 309 627 € | 492 748 € | 435 764 € | 591 082 € | 521 040 € | 582 279 € | 719 696 € |
| EBITDA | 926 503 € | 1 262 531 € | 942 088 € | 1 199 009 € | 1 069 806 € | 1 309 774 € | 1 082 665 € | 1 106 985 € | 1 325 960 € |
| Net margin | 1.5% | 1.2% | 0.8% | 1.3% | 1.3% | 1.7% | 1.6% | 1.8% | 2.3% |
In 2024, CERBEL achieves revenue of 39.2 M€. Revenue is growing positively over 9 years (CAGR: +2.9%). Slight decline of -9% vs 2023. After deducting consumption (32.7 M€), gross margin stands at 6.5 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 927 k€, representing 2.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 585 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.
39 232 088 €
6 522 489 €
926 503 €
651 777 €
585 418 €
2.4%
The debt ratio (= Financial debt / Equity x 100) stands at 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
67.524%
15.437%
2.104%
0.266
24.2%
In 2024, the debt ratio of CERBEL (67.52) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of CERBEL (15.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of CERBEL (0.27) 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 93.30. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.
93.298
1.527
In 2024, the liquidity ratio of CERBEL (93.30) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of CERBEL (1.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 26 days of revenue, i.e. 2.8 M€ to permanently finance. Over 2016-2024, WCR increased by +181%, requiring additional financing.
2 817 649 €
1 j
32 j
9 j
26 j
Based on 551 transactions of similar company sales in 2024, the value of CERBEL is estimated at 5 578 349 € (range 2 542 313€ - 11 175 311€). With an EBITDA of 926 503€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 CERBEL with other companies in the same sector:
The revenue of CERBEL in 2024 is 39.2 M€.
Yes, CERBEL generated a net profit of 585 k€ in 2024.
The headquarters of CERBEL is located in BANDOL (83150), in the department Var.
The tax return of CERBEL 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).
CERBEL operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.