ENTREPRISE MACONNERIE GOMES FRERES : revenue, balance sheet and financial ratios

ENTREPRISE MACONNERIE GOMES FRERES is a French company founded 29 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in SAINT-CYPRIEN (42160), this company of category PME shows in 2025 a revenue of 4.5 M€. 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 MACONNERIE GOMES FRERES (SIREN 409695996)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 515 038 € 5 280 065 € 5 794 676 € 6 822 759 € 6 359 050 € 6 204 147 € 5 926 460 € N/C N/C 4 322 988 €
Net income 45 507 € 42 801 € 8 736 € -243 761 € -47 791 € 70 919 € 93 078 € 89 935 € 90 620 € 113 619 €
EBITDA 105 138 € 130 170 € 105 622 € -251 846 € -61 617 € 189 055 € 29 284 € N/C N/C 24 831 €
Net margin 1.0% 0.8% 0.2% -3.6% -0.8% 1.1% 1.6% N/C N/C 2.6%

Revenue and income statement

In 2025, ENTREPRISE MACONNERIE GOMES FRERES achieves revenue of 4.5 M€. Revenue is growing positively over 10 years (CAGR: +0.5%). Significant drop of -14% vs 2024. After deducting consumption (1.9 M€), gross margin stands at 2.6 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 105 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 46 k€, i.e. 1.0% 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

4 515 038 €

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

2 587 802 €

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

105 138 €

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

45 233 €

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

45 507 €

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

2.3%

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% 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

50.542%

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

30.667%

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

2.304%

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

2.815

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

8.7%

Solvency indicators evolution
ENTREPRISE MACONNERIE GOMES FRERES

Sector positioning

Debt ratio
50.54 2025
2023
2024
2025
Q1: 5.29
Med: 20.37
Q3: 51.81
Average

In 2025, the debt ratio of ENTREPRISE MACONNERIE GOM... (50.54) 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
30.67% 2025
2023
2024
2025
Q1: 23.52%
Med: 42.41%
Q3: 60.46%
Average -10 pts over 3 years

In 2025, the financial autonomy of ENTREPRISE MACONNERIE GOM... (30.7%) 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
2.81 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.41 years
Q3: 1.27 years
Watch

In 2025, the repayment capacity of ENTREPRISE MACONNERIE GOM... (2.81) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 167.41. 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 2.8x. 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

167.407

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

2.796

Liquidity indicators evolution
ENTREPRISE MACONNERIE GOMES FRERES

Sector positioning

Liquidity ratio
167.41 2025
2023
2024
2025
Q1: 151.26
Med: 213.13
Q3: 324.49
Average -21 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE MACONNERIE GOM... (167.41) 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.

Interest coverage
2.8x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.75x
Q3: 3.45x
Good -6 pts over 3 years

In 2025, the interest coverage of ENTREPRISE MACONNERIE GOM... (2.8x) 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: 102 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. The gap of 43 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 103 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2025, WCR increased by +86%, 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

1 297 306 €

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

102 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

59 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

10 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

103 j

WCR and payment terms evolution
ENTREPRISE MACONNERIE GOMES FRERES

Positioning of ENTREPRISE MACONNERIE GOMES FRERES 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 235 801€ to 675 346€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
235k€ 281k€ 675k€
281 642 € Range: 235 801€ - 675 346€
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 MACONNERIE GOMES FRERES 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 MACONNERIE GOMES FRERES

What is the revenue of ENTREPRISE MACONNERIE GOMES FRERES ?

The revenue of ENTREPRISE MACONNERIE GOMES FRERES in 2025 is 4.5 M€.

Is ENTREPRISE MACONNERIE GOMES FRERES profitable?

Yes, ENTREPRISE MACONNERIE GOMES FRERES generated a net profit of 46 k€ in 2025.

Where is the headquarters of ENTREPRISE MACONNERIE GOMES FRERES ?

The headquarters of ENTREPRISE MACONNERIE GOMES FRERES is located in SAINT-CYPRIEN (42160), in the department Loire.

Where to find the tax return of ENTREPRISE MACONNERIE GOMES FRERES ?

The tax return of ENTREPRISE MACONNERIE GOMES FRERES 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 MACONNERIE GOMES FRERES operate?

ENTREPRISE MACONNERIE GOMES FRERES 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.