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ENTREPRISE BERARD : revenue, balance sheet and financial ratios

ENTREPRISE BERARD is a French company founded 60 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in LE TOUVET (38660), this company of category PME shows in 2018 a revenue of 679 k€. 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 - ENTREPRISE BERARD (SIREN 073501439)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C 678 898 € N/C
Net income 35 478 € 58 109 € 44 272 € 35 384 € 16 919 € 18 445 € 51 389 € 43 309 € 21 996 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 64 990 € N/C
Net margin N/C N/C N/C N/C N/C N/C N/C 6.4% N/C

Revenue and income statement

In 2025, ENTREPRISE BERARD generates positive net income of 35 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 22 k€ -> 35 k€.

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

35 478 €

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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 1%. 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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.54%

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

52.438%

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

5.1%

Solvency indicators evolution
ENTREPRISE BERARD

Sector positioning

Debt ratio
0.54 2025
2023
2024
2025
Q1: 5.28
Med: 20.31
Q3: 51.55
Excellent -50 pts over 3 years

In 2025, the debt ratio of ENTREPRISE BERARD (0.54) 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
52.44% 2025
2023
2024
2025
Q1: 23.56%
Med: 42.46%
Q3: 60.5%
Good +7 pts over 3 years

In 2025, the financial autonomy of ENTREPRISE BERARD (52.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 218.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

218.61

Liquidity indicators evolution
ENTREPRISE BERARD

Sector positioning

Liquidity ratio
218.61 2025
2023
2024
2025
Q1: 151.13
Med: 212.95
Q3: 324.57
Good -22 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE BERARD (218.61) 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.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ENTREPRISE BERARD

Positioning of ENTREPRISE BERARD 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 32 160€ to 373 816€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
32k€ 95k€ 373k€
95 596 € Range: 32 160€ - 373 816€
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 ENTREPRISE BERARD 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 ENTREPRISE BERARD

What is the revenue of ENTREPRISE BERARD ?

The revenue of ENTREPRISE BERARD in 2018 is 679 k€.

Is ENTREPRISE BERARD profitable?

Yes, ENTREPRISE BERARD generated a net profit of 35 k€ in 2025.

Where is the headquarters of ENTREPRISE BERARD ?

The headquarters of ENTREPRISE BERARD is located in LE TOUVET (38660), in the department Isere.

Where to find the tax return of ENTREPRISE BERARD ?

The tax return of ENTREPRISE BERARD 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 BERARD operate?

ENTREPRISE BERARD 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.