CIERGERIE BROUSSE ET FILS : revenue, balance sheet and financial ratios

CIERGERIE BROUSSE ET FILS is a French company founded 40 years ago, specialized in the sector Autres activités manufacturières n.c.a. . Based in SAINT-VIANCE (19240), this company of category PME shows in 2017 a revenue of 4.6 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 - CIERGERIE BROUSSE ET FILS (SIREN 333428092)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 4 576 202 € 4 837 785 €
Net income 314 618 € 328 475 € 150 086 € 210 442 € 2 357 € -21 137 € -8 984 € 175 508 € 224 878 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 367 554 € 426 112 €
Net margin N/C N/C N/C N/C N/C N/C N/C 3.8% 4.6%

Revenue and income statement

In 2025, CIERGERIE BROUSSE ET FILS generates positive net income of 315 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 225 k€ -> 315 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

314 618 €

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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 9%. 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 61%. 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

9.237%

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

60.822%

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

18.6%

Solvency indicators evolution
CIERGERIE BROUSSE ET FILS

Sector positioning

Debt ratio
9.24 2025
2023
2024
2025
Q1: 0.0
Med: 11.24
Q3: 26.59
Good -21 pts over 3 years

In 2025, the debt ratio of CIERGERIE BROUSSE ET FILS (9.24) 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
60.82% 2025
2023
2024
2025
Q1: 15.84%
Med: 55.47%
Q3: 72.2%
Good -8 pts over 3 years

In 2025, the financial autonomy of CIERGERIE BROUSSE ET FILS (60.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 190.82. 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

190.816

Liquidity indicators evolution
CIERGERIE BROUSSE ET FILS

Sector positioning

Liquidity ratio
190.82 2025
2023
2024
2025
Q1: 159.25
Med: 300.86
Q3: 459.06
Average

In 2025, the liquidity ratio of CIERGERIE BROUSSE ET FILS (190.82) 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.

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
CIERGERIE BROUSSE ET FILS

Positioning of CIERGERIE BROUSSE ET FILS in its sector

Comparison with sector Autres activités manufacturières n.c.a.

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of CIERGERIE BROUSSE ET FILS is estimated at 876 581 € (range 243 966€ - 1 791 095€). 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
101 transactions
243k€ 876k€ 1791k€
876 581 € Range: 243 966€ - 1 791 095€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
314 618 € × 2.8x = 876 582 €
Range: 243 966€ - 1 791 096€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 manufacturières n.c.a. )

Compare CIERGERIE BROUSSE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités manufacturières n.c.a.

Frequently asked questions about CIERGERIE BROUSSE ET FILS

What is the revenue of CIERGERIE BROUSSE ET FILS ?

The revenue of CIERGERIE BROUSSE ET FILS in 2017 is 4.6 M€.

Is CIERGERIE BROUSSE ET FILS profitable?

Yes, CIERGERIE BROUSSE ET FILS generated a net profit of 315 k€ in 2025.

Where is the headquarters of CIERGERIE BROUSSE ET FILS ?

The headquarters of CIERGERIE BROUSSE ET FILS is located in SAINT-VIANCE (19240), in the department Correze.

Where to find the tax return of CIERGERIE BROUSSE ET FILS ?

The tax return of CIERGERIE BROUSSE ET FILS 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 CIERGERIE BROUSSE ET FILS operate?

CIERGERIE BROUSSE ET FILS operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.