SIREN : 322705849
ENTREPRISE BESSE is a French company founded 54 years ago, specialized in the sector Travaux de plâtrerie. Based in NONTRON (24300), this company of category PME shows in 2024 a revenue of 1.7 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 702 732 € | 1 118 685 € | N/C | N/C | N/C | N/C | N/C | 815 123 € | N/C |
| Net income | 56 680 € | 88 693 € | 126 682 € | 181 805 € | 140 514 € | 112 305 € | 10 036 € | 4 964 € | 30 919 € |
| EBITDA | 104 943 € | 91 806 € | N/C | N/C | N/C | N/C | N/C | 12 840 € | N/C |
| Net margin | 3.3% | 7.9% | N/C | N/C | N/C | N/C | N/C | 0.6% | N/C |
In 2024, ENTREPRISE BESSE achieves revenue of 1.7 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.1%. Vs 2023, growth of +52% (1.1 M€ -> 1.7 M€). After deducting consumption (485 k€), gross margin stands at 1.2 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 105 k€, representing 6.2% of revenue. Warning negative scissor effect: despite revenue change (+52%), EBITDA varies by +14%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 57 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.
1 702 732 €
1 218 144 €
104 943 €
90 617 €
56 680 €
6.2%
The debt ratio (= Financial debt / Equity x 100) stands at 26%. 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 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
25.815%
41.746%
4.282%
0.724
24.4%
In 2024, the debt ratio of ENTREPRISE BESSE (25.82) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of ENTREPRISE BESSE (41.8%) 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.
In 2024, the repayment capacity of ENTREPRISE BESSE (0.72) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 163.38. 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 14.4x. Operating income very largely covers interest expenses: high safety margin.
163.377
14.421
In 2024, the liquidity ratio of ENTREPRISE BESSE (163.38) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of ENTREPRISE BESSE (14.4x) 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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 34 days of revenue, i.e. 159 k€ to permanently finance.
158 814 €
37 j
34 j
11 j
34 j
Based on 65 transactions of similar company sales
in 2024,
the value of ENTREPRISE BESSE is estimated at
192 526 €
(range 102 584€ - 292 434€).
With an EBITDA of 104 943€, the sector multiple of 1.6x is applied.
The price/revenue ratio is 0.15x
(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 65 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 ENTREPRISE BESSE with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de plâtrerie
The revenue of ENTREPRISE BESSE in 2024 is 1.7 M€.
Yes, ENTREPRISE BESSE generated a net profit of 57 k€ in 2024.
The headquarters of ENTREPRISE BESSE is located in NONTRON (24300), in the department Dordogne.
The tax return of ENTREPRISE BESSE 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).
ENTREPRISE BESSE operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.