DELCOURT BREIZ FINANCE : revenue, balance sheet and financial ratios

DELCOURT BREIZ FINANCE is a French company founded 4 years ago, specialized in the sector Services administratifs combinés de bureau. Based in PLEURTUIT (35730), this company of category PME shows in 2024 a revenue of 102 k€. 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 - DELCOURT BREIZ FINANCE (SIREN 900227869)
Indicator 2024 2023 2022
Revenue 101 706 € 142 435 € 215 992 €
Net income -295 544 € 61 687 € 57 411 €
EBITDA 58 602 € 94 051 € 77 078 €
Net margin -290.6% 43.3% 26.6%

Revenue and income statement

In 2024, DELCOURT BREIZ FINANCE achieves revenue of 102 k€. Revenue is declining over the period 2022-2024 (CAGR: -31.4%). Significant drop of -29% vs 2023. After deducting consumption (0 €), gross margin stands at 102 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 57.6% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -38%, reducing margin by 8.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -296 k€ (-290.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

101 706 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

101 706 €

EBITDA (2024) ?
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

58 602 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

57 758 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-295 544 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

57.6%

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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 -117%. 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 -498%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 49.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-117.019%

Financial autonomy (2024) ?
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

-498.15%

Cash flow / Revenue (2024) ?
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

49.454%

Repayment capacity (2024) ?
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

3.872

Asset age ratio (2024) ?
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

31.2%

Solvency indicators evolution
DELCOURT BREIZ FINANCE

Sector positioning

Debt ratio
-117.02 2024
2022
2023
2024
Q1: 0.0
Med: 11.23
Q3: 90.41
Excellent -50 pts over 3 years

In 2024, the debt ratio of DELCOURT BREIZ FINANCE (-117.02) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-498.15% 2024
2022
2023
2024
Q1: 5.18%
Med: 39.1%
Q3: 79.71%
Average

In 2024, the financial autonomy of DELCOURT BREIZ FINANCE (-498.1%) 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
3.87 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 2.9 years
Average

In 2024, the repayment capacity of DELCOURT BREIZ FINANCE (3.87) 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 634.67. 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 588.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

634.671

Interest coverage (2024) ?
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

588.717

Liquidity indicators evolution
DELCOURT BREIZ FINANCE

Sector positioning

Liquidity ratio
634.67 2024
2022
2023
2024
Q1: 104.39
Med: 336.39
Q3: 1728.48
Good

In 2024, the liquidity ratio of DELCOURT BREIZ FINANCE (634.67) 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.

Interest coverage
588.72x 2024
2022
2023
2024
Q1: -24.69x
Med: 0.0x
Q3: 0.2x
Excellent

In 2024, the interest coverage of DELCOURT BREIZ FINANCE (588.7x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. The company must finance 8 days of gap between collections and payments. Overall, WCR represents 42 days of revenue, i.e. 12 k€ to permanently finance. Over 2022-2024, WCR increased by +171%, requiring additional financing.

Operating WCR (2024) ?
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

12 005 €

Customer credit (2024) ?
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

31 j

Supplier credit (2024) ?
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

23 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

42 j

WCR and payment terms evolution
DELCOURT BREIZ FINANCE

Positioning of DELCOURT BREIZ FINANCE in its sector

Comparison with sector Services administratifs combinés de bureau

Valuation estimate

Based on 173 transactions of similar company sales (all years), the value of DELCOURT BREIZ FINANCE is estimated at 140 532 € (range 40 622€ - 276 784€). With an EBITDA of 58 602€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2024
173 transactions
40k€ 140k€ 276k€
140 532 € Range: 40 622€ - 276 784€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
58 602 € × 3.4x
Estimation 201 394 €
55 174€ - 389 871€
Revenue Multiple 30%
101 706 € × 0.38x
Estimation 39 096 €
16 370€ - 88 309€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)

Compare DELCOURT BREIZ FINANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Services administratifs combinés de bureau

Frequently asked questions about DELCOURT BREIZ FINANCE

What is the revenue of DELCOURT BREIZ FINANCE ?

The revenue of DELCOURT BREIZ FINANCE in 2024 is 102 k€.

Is DELCOURT BREIZ FINANCE profitable?

DELCOURT BREIZ FINANCE recorded a net loss in 2024.

Where is the headquarters of DELCOURT BREIZ FINANCE ?

The headquarters of DELCOURT BREIZ FINANCE is located in PLEURTUIT (35730), in the department Ille-et-Vilaine.

Where to find the tax return of DELCOURT BREIZ FINANCE ?

The tax return of DELCOURT BREIZ FINANCE 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 DELCOURT BREIZ FINANCE operate?

DELCOURT BREIZ FINANCE operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.