SIREN : 967505751
DECOR HEYTENS FRANCE is a French company founded 59 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in LEZENNES (59260), this company of category ETI shows in 2023 a revenue of 17.4 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|
| Revenue | 17 391 829 € | 13 956 532 € | 13 237 327 € | 11 763 174 € | 16 989 643 € |
| Net income | 1 501 452 € | 1 927 727 € | 1 444 988 € | 386 281 € | 192 166 € |
| EBITDA | 2 038 961 € | 753 292 € | 181 020 € | -75 734 € | -139 107 € |
| Net margin | 8.6% | 13.8% | 10.9% | 3.3% | 1.1% |
In 2023, DECOR HEYTENS FRANCE achieves revenue of 17.4 M€. Revenue is growing positively over 5 years (CAGR: +0.6%). Vs 2022, growth of +25% (14.0 M€ -> 17.4 M€). After deducting consumption (8.2 M€), gross margin stands at 9.1 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 11.7% of revenue. Positive scissor effect: EBITDA margin improves by +6.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.5 M€, i.e. 8.6% of revenue. This profit can be retained or distributed to shareholders.
17 391 829 €
9 143 750 €
2 038 961 €
1 643 876 €
1 501 452 €
11.7%
The debt ratio (= Financial debt / Equity x 100) stands at 164%. 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 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
163.524%
21.893%
16.097%
2.888
57.0%
In 2023, the debt ratio of DECOR HEYTENS FRANCE (163.52) 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.
In 2023, the financial autonomy of DECOR HEYTENS FRANCE (21.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of DECOR HEYTENS FRANCE (2.89) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 174.99. 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 13.2x. Operating income very largely covers interest expenses: high safety margin.
174.986
13.247
In 2023, the liquidity ratio of DECOR HEYTENS FRANCE (174.99) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2023, the interest coverage of DECOR HEYTENS FRANCE (13.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 199 days. Excellent situation: suppliers finance 138 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 308 days of revenue, i.e. 14.9 M€ to permanently finance. Over 2019-2023, WCR increased by +700%, requiring additional financing.
14 865 144 €
61 j
199 j
2 j
308 j
Based on 85 transactions of similar company sales
(all years),
the value of DECOR HEYTENS FRANCE is estimated at
3 101 342 €
(range 1 686 274€ - 10 566 631€).
With an EBITDA of 2 038 961€, the sector multiple of 1.0x is applied.
The price/revenue ratio is 0.32x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 85 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare DECOR HEYTENS FRANCE with other companies in the same sector:
Voir toutes les statistiques du secteur Centrales d'achat non alimentaires
The revenue of DECOR HEYTENS FRANCE in 2023 is 17.4 M€.
Yes, DECOR HEYTENS FRANCE generated a net profit of 1.5 M€ in 2023.
The headquarters of DECOR HEYTENS FRANCE is located in LEZENNES (59260), in the department Nord.
The tax return of DECOR HEYTENS FRANCE 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).
DECOR HEYTENS FRANCE operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.