CONSTRUCTIONS ROBERT CASSAGNE : revenue, balance sheet and financial ratios

CONSTRUCTIONS ROBERT CASSAGNE is a French company founded 33 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in LEON (40550), this company of category PME shows in 2025 a revenue of 3.4 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 - CONSTRUCTIONS ROBERT CASSAGNE (SIREN 390912285)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 3 355 680 € 2 961 270 € 2 853 670 € 3 127 624 € 2 624 701 € 2 111 697 € 2 356 434 € 1 812 801 € 1 774 552 €
Net income 104 160 € 90 537 € 26 247 € 108 275 € 109 490 € 48 829 € 86 042 € 126 940 € 78 521 €
EBITDA 201 194 € 195 682 € 89 824 € 132 471 € 151 129 € 92 461 € 127 942 € 107 522 € 102 793 €
Net margin 3.1% 3.1% 0.9% 3.5% 4.2% 2.3% 3.7% 7.0% 4.4%

Revenue and income statement

In 2025, CONSTRUCTIONS ROBERT CASSAGNE achieves revenue of 3.4 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.3%. Vs 2024, growth of +13% (3.0 M€ -> 3.4 M€). After deducting consumption (1.1 M€), gross margin stands at 2.3 M€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 201 k€, representing 6.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 104 k€, i.e. 3.1% 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

3 355 680 €

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

2 304 357 €

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

201 194 €

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

122 375 €

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

104 160 €

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

6.0%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% 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

36.01%

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

38.227%

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

4.904%

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

1.39

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

28.8%

Solvency indicators evolution
CONSTRUCTIONS ROBERT CASSAGNE

Sector positioning

Debt ratio
36.01 2025
2023
2024
2025
Q1: 5.28
Med: 20.31
Q3: 51.55
Average -9 pts over 3 years

In 2025, the debt ratio of CONSTRUCTIONS ROBERT CASS... (36.01) 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
38.23% 2025
2023
2024
2025
Q1: 23.56%
Med: 42.46%
Q3: 60.5%
Average -16 pts over 3 years

In 2025, the financial autonomy of CONSTRUCTIONS ROBERT CASS... (38.2%) 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
1.39 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.41 years
Q3: 1.27 years
Average

In 2025, the repayment capacity of CONSTRUCTIONS ROBERT CASS... (1.39) 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 178.37. 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 4.0x. Financial charges are adequately covered by operations.

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

178.367

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

3.955

Liquidity indicators evolution
CONSTRUCTIONS ROBERT CASSAGNE

Sector positioning

Liquidity ratio
178.37 2025
2023
2024
2025
Q1: 151.13
Med: 212.95
Q3: 324.57
Average -9 pts over 3 years

In 2025, the liquidity ratio of CONSTRUCTIONS ROBERT CASS... (178.37) 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
3.96x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.75x
Q3: 3.45x
Excellent

In 2025, the interest coverage of CONSTRUCTIONS ROBERT CASS... (4.0x) 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 37 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 74 days of revenue, i.e. 692 k€ to permanently finance. Over 2017-2025, WCR increased by +176%, 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

691 505 €

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

59 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

57 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

37 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

74 j

WCR and payment terms evolution
CONSTRUCTIONS ROBERT CASSAGNE

Positioning of CONSTRUCTIONS ROBERT CASSAGNE in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 200 757€ to 798 382€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
200k€ 285k€ 798k€
285 134 € Range: 200 757€ - 798 382€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 maçonnerie générale et gros œuvre de bâtiment)

Compare CONSTRUCTIONS ROBERT CASSAGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about CONSTRUCTIONS ROBERT CASSAGNE

What is the revenue of CONSTRUCTIONS ROBERT CASSAGNE ?

The revenue of CONSTRUCTIONS ROBERT CASSAGNE in 2025 is 3.4 M€.

Is CONSTRUCTIONS ROBERT CASSAGNE profitable?

Yes, CONSTRUCTIONS ROBERT CASSAGNE generated a net profit of 104 k€ in 2025.

Where is the headquarters of CONSTRUCTIONS ROBERT CASSAGNE ?

The headquarters of CONSTRUCTIONS ROBERT CASSAGNE is located in LEON (40550), in the department Landes.

Where to find the tax return of CONSTRUCTIONS ROBERT CASSAGNE ?

The tax return of CONSTRUCTIONS ROBERT CASSAGNE 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 CONSTRUCTIONS ROBERT CASSAGNE operate?

CONSTRUCTIONS ROBERT CASSAGNE operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.