CHRISTIAN NEVEU ELECTRICITE : revenue, balance sheet and financial ratios

CHRISTIAN NEVEU ELECTRICITE is a French company founded 28 years ago, specialized in the sector Travaux d'installation électrique dans tous locaux. Based in SAINT-DENIS-LES-BOURG (01000), this company of category PME shows in 2025 a revenue of 2.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CHRISTIAN NEVEU ELECTRICITE (SIREN 421035544)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 110 761 € 2 022 312 € 1 922 144 € 1 907 383 € 1 933 952 € 2 143 025 € N/C N/C 1 641 652 €
Net income 23 817 € 34 173 € 44 173 € 30 154 € 60 106 € 30 783 € 94 294 € 40 611 € 30 042 €
EBITDA 46 815 € 20 686 € 63 175 € 35 501 € 87 911 € 55 662 € N/C N/C 36 711 €
Net margin 1.1% 1.7% 2.3% 1.6% 3.1% 1.4% N/C N/C 1.8%

Revenue and income statement

In 2025, CHRISTIAN NEVEU ELECTRICITE achieves revenue of 2.1 M€. Revenue is growing positively over 9 years (CAGR: +3.2%). Vs 2024: +4%. After deducting consumption (753 k€), gross margin stands at 1.4 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 47 k€, representing 2.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 110 761 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 357 578 €

EBITDA (2025) ?
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

46 815 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

33 799 €

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

23 817 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.2%

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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 0%. 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 46%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.221%

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

46.402%

Cash flow / Revenue (2025) ?
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

1.689%

Repayment capacity (2025) ?
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

0.023

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

4.3%

Solvency indicators evolution
CHRISTIAN NEVEU ELECTRICITE

Sector positioning

Debt ratio
0.22 2025
2023
2024
2025
Q1: 2.61
Med: 13.22
Q3: 37.13
Excellent -11 pts over 3 years

In 2025, the debt ratio of CHRISTIAN NEVEU ELECTRICITE (0.22) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
46.4% 2025
2023
2024
2025
Q1: 25.97%
Med: 46.81%
Q3: 62.59%
Average -16 pts over 3 years

In 2025, the financial autonomy of CHRISTIAN NEVEU ELECTRICITE (46.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.02 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.22 years
Q3: 1.22 years
Good -33 pts over 3 years

In 2025, the repayment capacity of CHRISTIAN NEVEU ELECTRICITE (0.02) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 232.78. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

232.777

Interest coverage (2025) ?
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

1.183

Liquidity indicators evolution
CHRISTIAN NEVEU ELECTRICITE

Sector positioning

Liquidity ratio
232.78 2025
2023
2024
2025
Q1: 171.92
Med: 237.06
Q3: 351.12
Average -6 pts over 3 years

In 2025, the liquidity ratio of CHRISTIAN NEVEU ELECTRICITE (232.78) 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
1.18x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.31x
Q3: 2.85x
Good -16 pts over 3 years

In 2025, the interest coverage of CHRISTIAN NEVEU ELECTRICITE (1.2x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 91 k€ to permanently finance. Notable WCR improvement over the period (-50%), freeing up cash.

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

91 459 €

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

31 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

38 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

6 j

WCR in days of revenue (2025) ?
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

16 j

WCR and payment terms evolution
CHRISTIAN NEVEU ELECTRICITE

Positioning of CHRISTIAN NEVEU ELECTRICITE in its sector

Comparison with sector Travaux d'installation électrique dans tous locaux

Valuation estimate

Based on 283 transactions of similar company sales (all years), the value of CHRISTIAN NEVEU ELECTRICITE is estimated at 145 031 € (range 80 107€ - 332 998€). With an EBITDA of 46 815€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.18x (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 2025
283 transactions
80k€ 145k€ 332k€
145 031 € Range: 80 107€ - 332 998€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
46 815 € × 1.0x
Estimation 48 878 €
18 164€ - 170 942€
Revenue Multiple 30%
2 110 761 € × 0.18x
Estimation 378 807 €
228 658€ - 736 362€
Net Income Multiple 20%
23 817 € × 1.5x
Estimation 34 755 €
12 141€ - 133 093€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 283 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 (Travaux d'installation électrique dans tous locaux)

Compare CHRISTIAN NEVEU ELECTRICITE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation électrique dans tous locaux

Frequently asked questions about CHRISTIAN NEVEU ELECTRICITE

What is the revenue of CHRISTIAN NEVEU ELECTRICITE ?

The revenue of CHRISTIAN NEVEU ELECTRICITE in 2025 is 2.1 M€.

Is CHRISTIAN NEVEU ELECTRICITE profitable?

Yes, CHRISTIAN NEVEU ELECTRICITE generated a net profit of 24 k€ in 2025.

Where is the headquarters of CHRISTIAN NEVEU ELECTRICITE ?

The headquarters of CHRISTIAN NEVEU ELECTRICITE is located in SAINT-DENIS-LES-BOURG (01000), in the department Ain.

Where to find the tax return of CHRISTIAN NEVEU ELECTRICITE ?

The tax return of CHRISTIAN NEVEU ELECTRICITE 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 CHRISTIAN NEVEU ELECTRICITE operate?

CHRISTIAN NEVEU ELECTRICITE operates in the sector Travaux d'installation électrique dans tous locaux (NAF code 43.21A). See the 'Sector positioning' section above to compare the company with its competitors.