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

ENTREPRISE GESTAS ET FILS is a French company founded 40 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in BOULOGNE-SUR-GESSE (31350), this company of category PME shows in 2025 a revenue of 11.9 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

Financial history - ENTREPRISE GESTAS ET FILS (SIREN 334532827)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 11 911 978 € 14 121 774 € 15 095 591 € N/C 12 270 180 € 10 771 097 € 10 344 233 € 9 105 963 € 7 796 680 €
Net income 558 099 € 767 112 € 772 419 € 568 735 € 582 284 € 173 960 € 301 369 € 191 125 € 147 498 €
EBITDA 783 920 € 1 265 516 € 1 309 755 € N/C 977 680 € 623 082 € 560 448 € 358 462 € 236 166 €
Net margin 4.7% 5.4% 5.1% N/C 4.7% 1.6% 2.9% 2.1% 1.9%

Revenue and income statement

In 2025, ENTREPRISE GESTAS ET FILS achieves revenue of 11.9 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Significant drop of -16% vs 2024. After deducting consumption (8.3 M€), gross margin stands at 3.6 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 784 k€, representing 6.6% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -38%, reducing margin by 2.4 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 558 k€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 911 978 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 640 682 €

EBITDA (2025) ?
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

783 920 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

670 063 €

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

558 099 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.6%

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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 21%. 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 59%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

20.524%

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

58.965%

Cash flow / Revenue (2025) ?
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

4.177%

Repayment capacity (2025) ?
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

1.627

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

18.2%

Solvency indicators evolution
ENTREPRISE GESTAS ET FILS

Sector positioning

Debt ratio
20.52 2025
2023
2024
2025
Q1: 4.11
Med: 18.94
Q3: 59.3
Average +22 pts over 3 years

In 2025, the debt ratio of ENTREPRISE GESTAS ET FILS (20.52) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
58.97% 2025
2023
2024
2025
Q1: 28.0%
Med: 47.12%
Q3: 63.87%
Good

In 2025, the financial autonomy of ENTREPRISE GESTAS ET FILS (59.0%) 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.

Repayment capacity
1.63 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.58 years
Q3: 2.87 years
Average +29 pts over 3 years

In 2025, the repayment capacity of ENTREPRISE GESTAS ET FILS (1.63) 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 317.91. 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 3.0x. Financial charges are adequately covered by operations.

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

317.914

Interest coverage (2025) ?
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

2.996

Liquidity indicators evolution
ENTREPRISE GESTAS ET FILS

Sector positioning

Liquidity ratio
317.91 2025
2023
2024
2025
Q1: 163.55
Med: 233.02
Q3: 362.64
Good +23 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE GESTAS ET FILS (317.91) 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
3.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.75x
Q3: 9.06x
Good

In 2025, the interest coverage of ENTREPRISE GESTAS ET FILS (3.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 63 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 78 days of revenue, i.e. 2.6 M€ to permanently finance. Over 2017-2025, WCR increased by +25%, requiring additional financing.

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

2 585 614 €

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

28 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

55 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

63 j

WCR in days of revenue (2025) ?
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

78 j

WCR and payment terms evolution
ENTREPRISE GESTAS ET FILS

Positioning of ENTREPRISE GESTAS ET FILS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 441 676€ to 1 293 663€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
441k€ 784k€ 1293k€
784 165 € Range: 441 676€ - 1 293 663€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

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

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about ENTREPRISE GESTAS ET FILS

What is the revenue of ENTREPRISE GESTAS ET FILS ?

The revenue of ENTREPRISE GESTAS ET FILS in 2025 is 11.9 M€.

Is ENTREPRISE GESTAS ET FILS profitable?

Yes, ENTREPRISE GESTAS ET FILS generated a net profit of 558 k€ in 2025.

Where is the headquarters of ENTREPRISE GESTAS ET FILS ?

The headquarters of ENTREPRISE GESTAS ET FILS is located in BOULOGNE-SUR-GESSE (31350), in the department Haute-Garonne.

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

The tax return of ENTREPRISE GESTAS 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 GESTAS ET FILS operate?

ENTREPRISE GESTAS ET FILS operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.