ENTREPRISE MORAND : revenue, balance sheet and financial ratios

ENTREPRISE MORAND is a French company founded 27 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in VIERZON (18100), this company of category PME shows in 2023 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ENTREPRISE MORAND (SIREN 423150739)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 1 512 721 € N/C N/C N/C N/C N/C 966 238 €
Net income -23 384 € 75 577 € 83 927 € 44 224 € 27 221 € 25 565 € 60 812 € 49 917 € -669 €
EBITDA N/C N/C 113 472 € N/C N/C N/C N/C N/C 22 462 €
Net margin N/C N/C 5.5% N/C N/C N/C N/C N/C -0.1%

Revenue and income statement

In 2025, ENTREPRISE MORAND records a net loss of 23 k€. This deficit will reduce equity on the balance sheet.

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

-23 384 €

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 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

36.121%

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

41.512%

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

23.5%

Solvency indicators evolution
ENTREPRISE MORAND

Sector positioning

Debt ratio
36.12 2025
2023
2024
2025
Q1: 4.84
Med: 17.02
Q3: 39.87
Average

In 2025, the debt ratio of ENTREPRISE MORAND (36.12) 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
41.51% 2025
2023
2024
2025
Q1: 25.1%
Med: 46.33%
Q3: 62.69%
Average +6 pts over 3 years

In 2025, the financial autonomy of ENTREPRISE MORAND (41.5%) 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
1.69 years 2023
2023
Q1: 0.0 years
Med: 0.14 years
Q3: 1.27 years
Average

In 2023, the repayment capacity of ENTREPRISE MORAND (1.69) 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 195.39. 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

195.394

Liquidity indicators evolution
ENTREPRISE MORAND

Sector positioning

Liquidity ratio
195.39 2025
2023
2024
2025
Q1: 164.45
Med: 230.78
Q3: 335.49
Average

In 2025, the liquidity ratio of ENTREPRISE MORAND (195.39) 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
1.45x 2023
2023
Q1: 0.0x
Med: 0.03x
Q3: 1.77x
Good

In 2023, the interest coverage of ENTREPRISE MORAND (1.4x) 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.

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 MORAND

Positioning of ENTREPRISE MORAND in its sector

Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux

Similar companies (Travaux d'installation d'eau et de gaz en tous locaux)

Compare ENTREPRISE MORAND with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'eau et de gaz en tous locaux

Frequently asked questions about ENTREPRISE MORAND

What is the revenue of ENTREPRISE MORAND ?

The revenue of ENTREPRISE MORAND in 2023 is 1.5 M€.

Is ENTREPRISE MORAND profitable?

ENTREPRISE MORAND recorded a net loss in 2025.

Where is the headquarters of ENTREPRISE MORAND ?

The headquarters of ENTREPRISE MORAND is located in VIERZON (18100), in the department Cher.

Where to find the tax return of ENTREPRISE MORAND ?

The tax return of ENTREPRISE MORAND 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 MORAND operate?

ENTREPRISE MORAND operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.