Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

COGNIER & ASSOCIES : revenue, balance sheet and financial ratios

COGNIER & ASSOCIES is a French company founded 3 years ago, specialized in the sector Travaux de plâtrerie. Based in BEAUPREAU-EN-MAUGES (49110), this company of category PME shows in 2025 a net income positive of 95 k€. 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 - COGNIER & ASSOCIES (SIREN 948302534)
Indicator 2025 2024
Revenue N/C N/C
Net income 95 478 € 196 958 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2025, COGNIER & ASSOCIES generates positive net income of 95 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2024-2025: 197 k€ -> 95 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

95 478 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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

72.556%

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

47.402%

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

51.8%

Solvency indicators evolution
COGNIER & ASSOCIES

Sector positioning

Debt ratio
72.56 2025
2024
2025
Q1: 2.43
Med: 17.47
Q3: 47.18
Average

In 2025, the debt ratio of COGNIER & ASSOCIES (72.56) 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
47.4% 2025
2024
2025
Q1: 23.31%
Med: 42.83%
Q3: 59.32%
Good +9 pts over 2 years

In 2025, the financial autonomy of COGNIER & ASSOCIES (47.4%) 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 328.98. 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

328.981

Liquidity indicators evolution
COGNIER & ASSOCIES

Sector positioning

Liquidity ratio
328.98 2025
2024
2025
Q1: 157.61
Med: 216.86
Q3: 325.54
Excellent +36 pts over 2 years

In 2025, the liquidity ratio of COGNIER & ASSOCIES (328.98) 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.

Positioning of COGNIER & ASSOCIES in its sector

Comparison with sector Travaux de plâtrerie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 155 631€ to 656 728€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
155k€ 340k€ 656k€
340 972 € Range: 155 631€ - 656 728€
NAF 4 année 2025 Aggregated at NAF sub-class level

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 plâtrerie)

Compare COGNIER & ASSOCIES with other companies in the same sector:

Frequently asked questions about COGNIER & ASSOCIES

What is the revenue of COGNIER & ASSOCIES ?

The revenue of COGNIER & ASSOCIES is not publicly disclosed (confidential accounts filed with INPI).

Is COGNIER & ASSOCIES profitable?

Yes, COGNIER & ASSOCIES generated a net profit of 95 k€ in 2025.

Where is the headquarters of COGNIER & ASSOCIES ?

The headquarters of COGNIER & ASSOCIES is located in BEAUPREAU-EN-MAUGES (49110), in the department Maine-et-Loire.

Where to find the tax return of COGNIER & ASSOCIES ?

The tax return of COGNIER & ASSOCIES 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 COGNIER & ASSOCIES operate?

COGNIER & ASSOCIES operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.