CHANGE ET COLLECTION : revenue, balance sheet and financial ratios

CHANGE ET COLLECTION is a French company founded 35 years ago, specialized in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.. Based in PARIS (75001), this company of category PME shows in 2022 a revenue of 1.4 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

Financial history - CHANGE ET COLLECTION (SIREN 380298125)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 408 566 € 566 101 € 459 536 € 1 119 824 € 1 048 888 € 891 105 € 977 337 €
Net income 284 408 € 499 346 € 532 677 € 196 974 € 71 629 € 147 030 € 169 693 € 137 101 € 111 774 €
EBITDA N/C N/C 666 665 € 282 072 € 67 356 € 199 694 € 234 718 € 208 594 € 157 876 €
Net margin N/C N/C 37.8% 34.8% 15.6% 13.1% 16.2% 15.4% 11.4%

Revenue and income statement

In 2025, CHANGE ET COLLECTION generates positive net income of 284 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 112 k€ -> 284 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

284 408 €

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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 16%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

15.824%

Financial autonomy (2025) ?
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

84.04%

Asset age ratio (2025) ?
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

17.2%

Solvency indicators evolution
CHANGE ET COLLECTION

Sector positioning

Debt ratio
15.82 2025
2022
2023
2025
Q1: 0.0
Med: 8.03
Q3: 41.44
Average

In 2025, the debt ratio of CHANGE ET COLLECTION (15.82) 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
84.04% 2025
2022
2023
2025
Q1: 9.85%
Med: 55.26%
Q3: 81.62%
Excellent +8 pts over 3 years

In 2025, the financial autonomy of CHANGE ET COLLECTION (84.0%) 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
0.32 years 2022
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.59 years
Average

In 2022, the repayment capacity of CHANGE ET COLLECTION (0.32) 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 3495.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

3495.628

Liquidity indicators evolution
CHANGE ET COLLECTION

Sector positioning

Liquidity ratio
3495.63 2025
2022
2023
2025
Q1: 162.43
Med: 377.84
Q3: 1101.21
Excellent +21 pts over 3 years

In 2025, the liquidity ratio of CHANGE ET COLLECTION (3495.63) 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
0.62x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.91x
Good

In 2022, the interest coverage of CHANGE ET COLLECTION (0.6x) 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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
CHANGE ET COLLECTION

Positioning of CHANGE ET COLLECTION in its sector

Comparison with sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of CHANGE ET COLLECTION is estimated at 951 710 € (range 348 632€ - 2 446 626€). 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 2025
103 transactions
348k€ 951k€ 2446k€
951 710 € Range: 348 632€ - 2 446 626€
NAF 5 all-time

Valuation method used

Net Income Multiple
284 408 € × 3.3x = 951 711 €
Range: 348 633€ - 2 446 627€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.)

Compare CHANGE ET COLLECTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Frequently asked questions about CHANGE ET COLLECTION

What is the revenue of CHANGE ET COLLECTION ?

The revenue of CHANGE ET COLLECTION in 2022 is 1.4 M€.

Is CHANGE ET COLLECTION profitable?

Yes, CHANGE ET COLLECTION generated a net profit of 284 k€ in 2025.

Where is the headquarters of CHANGE ET COLLECTION ?

The headquarters of CHANGE ET COLLECTION is located in PARIS (75001), in the department Paris.

Where to find the tax return of CHANGE ET COLLECTION ?

The tax return of CHANGE ET COLLECTION 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 CHANGE ET COLLECTION operate?

CHANGE ET COLLECTION operates in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a. (NAF code 66.19B). See the 'Sector positioning' section above to compare the company with its competitors.