CHRISTOPHE BEAUSSIRE : revenue, balance sheet and financial ratios

CHRISTOPHE BEAUSSIRE is a French company founded 13 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in CARENTAN-LES-MARAIS (50500), this company of category PME shows in 2025 a revenue of 26.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - CHRISTOPHE BEAUSSIRE (SIREN 752820365)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 26 843 308 € 24 675 634 € 22 722 387 € 23 132 496 € 20 407 929 € 17 129 291 € 20 222 616 € 19 141 197 € 17 284 347 € 17 514 806 €
Net income 146 857 € 313 934 € 154 038 € 497 714 € 27 184 € -997 087 € 1 013 301 € 51 292 € 23 716 € 53 733 €
EBITDA 620 070 € 317 529 € 234 415 € 489 297 € 50 051 € -962 134 € 1 498 306 € 625 877 € 15 551 € 476 007 €
Net margin 0.5% 1.3% 0.7% 2.2% 0.1% -5.8% 5.0% 0.3% 0.1% 0.3%

Revenue and income statement

In 2025, CHRISTOPHE BEAUSSIRE achieves revenue of 26.8 M€. Revenue is growing positively over 10 years (CAGR: +4.9%). Vs 2024: +9%. After deducting consumption (2.0 M€), gross margin stands at 24.8 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 620 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 147 k€, i.e. 0.5% 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

26 843 308 €

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

24 811 261 €

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

620 070 €

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

258 628 €

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

146 857 €

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

2.3%

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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 143%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.5% 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

142.826%

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

13.489%

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

1.454%

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

6.294

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

23.4%

Solvency indicators evolution
CHRISTOPHE BEAUSSIRE

Sector positioning

Debt ratio
142.83 2025
2023
2024
2025
Q1: 11.0
Med: 32.22
Q3: 73.11
Watch

In 2025, the debt ratio of CHRISTOPHE BEAUSSIRE (142.83) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
13.49% 2025
2023
2024
2025
Q1: 28.78%
Med: 44.65%
Q3: 59.14%
Watch

In 2025, the financial autonomy of CHRISTOPHE BEAUSSIRE (13.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
6.29 years 2025
2023
2024
2025
Q1: 0.13 years
Med: 0.87 years
Q3: 2.03 years
Watch +51 pts over 3 years

In 2025, the repayment capacity of CHRISTOPHE BEAUSSIRE (6.29) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 128.61. 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 17.4x. Operating income very largely covers interest expenses: high safety margin.

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

128.607

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

17.394

Liquidity indicators evolution
CHRISTOPHE BEAUSSIRE

Sector positioning

Liquidity ratio
128.61 2025
2023
2024
2025
Q1: 152.54
Med: 210.95
Q3: 308.83
Watch

In 2025, the liquidity ratio of CHRISTOPHE BEAUSSIRE (128.61) 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.

Interest coverage
17.39x 2025
2023
2024
2025
Q1: 0.03x
Med: 2.39x
Q3: 5.72x
Excellent

In 2025, the interest coverage of CHRISTOPHE BEAUSSIRE (17.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 97 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 119 days of revenue, i.e. 8.9 M€ to permanently finance. Over 2016-2025, WCR increased by +93%, requiring additional financing.

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

8 879 766 €

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

97 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

97 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

10 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

119 j

WCR and payment terms evolution
CHRISTOPHE BEAUSSIRE

Positioning of CHRISTOPHE BEAUSSIRE in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of CHRISTOPHE BEAUSSIRE is estimated at 2 337 301 € (range 1 102 251€ - 5 333 236€). With an EBITDA of 620 070€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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
120 transactions
1102k€ 2337k€ 5333k€
2 337 301 € Range: 1 102 251€ - 5 333 236€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
620 070 € × 1.4x
Estimation 851 474 €
201 571€ - 2 256 671€
Revenue Multiple 30%
26 843 308 € × 0.22x
Estimation 6 027 704 €
3 242 205€ - 13 052 875€
Net Income Multiple 20%
146 857 € × 3.5x
Estimation 516 266 €
144 020€ - 1 445 192€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 de terrassement courants et travaux préparatoires)

Compare CHRISTOPHE BEAUSSIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about CHRISTOPHE BEAUSSIRE

What is the revenue of CHRISTOPHE BEAUSSIRE ?

The revenue of CHRISTOPHE BEAUSSIRE in 2025 is 26.8 M€.

Is CHRISTOPHE BEAUSSIRE profitable?

Yes, CHRISTOPHE BEAUSSIRE generated a net profit of 147 k€ in 2025.

Where is the headquarters of CHRISTOPHE BEAUSSIRE ?

The headquarters of CHRISTOPHE BEAUSSIRE is located in CARENTAN-LES-MARAIS (50500), in the department Manche.

Where to find the tax return of CHRISTOPHE BEAUSSIRE ?

The tax return of CHRISTOPHE BEAUSSIRE 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 CHRISTOPHE BEAUSSIRE operate?

CHRISTOPHE BEAUSSIRE operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.