DEC2 : revenue, balance sheet and financial ratios

DEC2 is a French company founded 16 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in SARS-ET-ROSIERES (59230), this company of category PME shows in 2020 a revenue of 450 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - DEC2 (SIREN 517635603)
Indicator 2023 2020 2018 2017 2016
Revenue N/C 449 534 € 406 169 € 350 395 € 265 869 €
Net income 76 811 € 28 657 € 27 202 € 26 900 € 26 725 €
EBITDA N/C 40 361 € 39 765 € 31 059 € 28 030 €
Net margin N/C 6.4% 6.7% 7.7% 10.1%

Revenue and income statement

In 2023, DEC2 generates positive net income of 77 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 27 k€ -> 77 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

76 811 €

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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 190%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

190.375%

Financial autonomy (2023) ?
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

18.407%

Solvency indicators evolution
DEC2

Sector positioning

Debt ratio
190.38 2023
2018
2020
2023
Q1: 0.0
Med: 5.04
Q3: 47.13
Average +32 pts over 3 years

In 2023, the debt ratio of DEC2 (190.38) 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
18.41% 2023
2018
2020
2023
Q1: 4.21%
Med: 32.28%
Q3: 62.31%
Average -37 pts over 3 years

In 2023, the financial autonomy of DEC2 (18.4%) 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
1.38 years 2020
2018
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.57 years
Average +12 pts over 2 years

In 2020, the repayment capacity of DEC2 (1.38) 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.

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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
DEC2

Positioning of DEC2 in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of DEC2 is estimated at 372 806 € (range 75 061€ - 627 111€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
98 tx
75k€ 372k€ 627k€
372 806 € Range: 75 061€ - 627 111€
NAF 5 all-time

Valuation method used

Net Income Multiple
76 811 € × 4.9x = 372 806 €
Range: 75 062€ - 627 112€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare DEC2 with other companies in the same sector:

Frequently asked questions about DEC2

What is the revenue of DEC2 ?

The revenue of DEC2 in 2020 is 450 k€.

Is DEC2 profitable?

Yes, DEC2 generated a net profit of 77 k€ in 2023.

Where is the headquarters of DEC2 ?

The headquarters of DEC2 is located in SARS-ET-ROSIERES (59230), in the department Nord.

Where to find the tax return of DEC2 ?

The tax return of DEC2 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 DEC2 operate?

DEC2 operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.