ENTREPRISE BEAUDEUX ET FILS : revenue, balance sheet and financial ratios

ENTREPRISE BEAUDEUX ET FILS is a French company founded 71 years ago, specialized in the sector Travaux de couverture par éléments. Based in CAPINGHEM (59160), this company of category ETI shows in 2024 a revenue of 895 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 - ENTREPRISE BEAUDEUX ET FILS (SIREN 457502920)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 895 427 € 727 597 € 604 836 € 791 670 € 412 866 € 388 353 € 491 816 € 489 683 €
Net income 117 186 € 231 087 € 162 293 € 172 782 € 178 668 € 82 080 € 75 944 € 58 153 €
EBITDA -56 200 € 57 402 € -1 681 € 7 614 € 4 045 € -6 709 € 23 254 € 1 070 €
Net margin 13.1% 31.8% 26.8% 21.8% 43.3% 21.1% 15.4% 11.9%

Revenue and income statement

In 2024, ENTREPRISE BEAUDEUX ET FILS achieves revenue of 895 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.8%. Vs 2023, growth of +23% (728 k€ -> 895 k€). After deducting consumption (0 €), gross margin stands at 895 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 -56 k€, representing -6.3% of revenue. Warning negative scissor effect: despite revenue change (+23%), EBITDA varies by -198%, reducing margin by 14.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 117 k€, i.e. 13.1% of revenue. This profit can be retained or distributed to shareholders.

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

895 427 €

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

895 427 €

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

-56 200 €

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

-90 712 €

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

117 186 €

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

-6.3%

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 0%. 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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 17.0% 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

0.0%

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

75.892%

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

16.97%

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

0.0

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

65.7%

Solvency indicators evolution
ENTREPRISE BEAUDEUX ET FILS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 4.55
Med: 19.76
Q3: 51.32
Excellent -46 pts over 3 years

In 2024, the debt ratio of ENTREPRISE BEAUDEUX ET FILS (0.00) 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
75.89% 2024
2022
2023
2024
Q1: 20.21%
Med: 41.48%
Q3: 58.46%
Excellent +18 pts over 3 years

In 2024, the financial autonomy of ENTREPRISE BEAUDEUX ET FILS (75.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.33 years
Q3: 1.23 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of ENTREPRISE BEAUDEUX ET FILS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 109.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

109.199

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

-2.406

Liquidity indicators evolution
ENTREPRISE BEAUDEUX ET FILS

Sector positioning

Liquidity ratio
109.2 2024
2022
2023
2024
Q1: 152.81
Med: 217.71
Q3: 316.62
Watch -6 pts over 3 years

In 2024, the liquidity ratio of ENTREPRISE BEAUDEUX ET FILS (109.20) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-2.41x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.51x
Q3: 2.62x
Average +23 pts over 3 years

In 2024, the interest coverage of ENTREPRISE BEAUDEUX ET FILS (-2.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Overall, WCR represents 39 days of revenue, i.e. 96 k€ to permanently finance. Notable WCR improvement over the period (-65%), freeing up cash.

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

96 429 €

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

43 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

86 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

39 j

WCR and payment terms evolution
ENTREPRISE BEAUDEUX ET FILS

Positioning of ENTREPRISE BEAUDEUX ET FILS in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 96 869€ to 358 619€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
96k€ 184k€ 358k€
184 350 € Range: 96 869€ - 358 619€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 couverture par éléments)

Compare ENTREPRISE BEAUDEUX ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about ENTREPRISE BEAUDEUX ET FILS

What is the revenue of ENTREPRISE BEAUDEUX ET FILS ?

The revenue of ENTREPRISE BEAUDEUX ET FILS in 2024 is 895 k€.

Is ENTREPRISE BEAUDEUX ET FILS profitable?

Yes, ENTREPRISE BEAUDEUX ET FILS generated a net profit of 117 k€ in 2024.

Where is the headquarters of ENTREPRISE BEAUDEUX ET FILS ?

The headquarters of ENTREPRISE BEAUDEUX ET FILS is located in CAPINGHEM (59160), in the department Nord.

Where to find the tax return of ENTREPRISE BEAUDEUX ET FILS ?

The tax return of ENTREPRISE BEAUDEUX ET FILS 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 ENTREPRISE BEAUDEUX ET FILS operate?

ENTREPRISE BEAUDEUX ET FILS operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.