ENTREPRISE MUTTONI P. & FILS - MACONNERIE : revenue, balance sheet and financial ratios

ENTREPRISE MUTTONI P. & FILS - MACONNERIE is a French company founded 40 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in BELLEY (01300), this company of category PME shows in 2025 a revenue of 2.4 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 MUTTONI P. & FILS - MACONNERIE (SIREN 335321162)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue 2 409 951 € 2 867 060 € 3 419 988 € 3 135 458 € 2 322 706 € 1 927 691 € 2 790 573 € 3 511 608 €
Net income 85 604 € 62 194 € 61 503 € 100 646 € 364 148 € 58 256 € 89 482 € 87 388 €
EBITDA 47 947 € 100 855 € 89 906 € 141 545 € 45 326 € 89 067 € 113 084 € 123 678 €
Net margin 3.6% 2.2% 1.8% 3.2% 15.7% 3.0% 3.2% 2.5%

Revenue and income statement

In 2025, ENTREPRISE MUTTONI P. & FILS - MACONNERIE achieves revenue of 2.4 M€. Activity remains stable over the period (CAGR: -4.6%). Significant drop of -16% vs 2024. After deducting consumption (762 k€), gross margin stands at 1.6 M€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 86 k€, i.e. 3.6% 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

2 409 951 €

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

1 648 042 €

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

47 947 €

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

46 718 €

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

85 604 €

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

2.0%

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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 12%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.3% 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

11.775%

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

20.51%

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

1.32%

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

1.017

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

7.1%

Solvency indicators evolution
ENTREPRISE MUTTONI P. & FILS - MACONNERIE

Sector positioning

Debt ratio
11.78 2025
2023
2024
2025
Q1: 5.29
Med: 20.37
Q3: 51.81
Good -10 pts over 3 years

In 2025, the debt ratio of ENTREPRISE MUTTONI P. & F... (11.78) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
20.51% 2025
2023
2024
2025
Q1: 23.52%
Med: 42.41%
Q3: 60.46%
Average -8 pts over 3 years

In 2025, the financial autonomy of ENTREPRISE MUTTONI P. & F... (20.5%) 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
1.02 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.41 years
Q3: 1.27 years
Average +9 pts over 3 years

In 2025, the repayment capacity of ENTREPRISE MUTTONI P. & F... (1.02) 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 114.22. 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 11.1x. Operating income very largely covers interest expenses: high safety margin.

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

114.221

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

11.06

Liquidity indicators evolution
ENTREPRISE MUTTONI P. & FILS - MACONNERIE

Sector positioning

Liquidity ratio
114.22 2025
2023
2024
2025
Q1: 151.26
Med: 213.13
Q3: 324.49
Watch -6 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE MUTTONI P. & F... (114.22) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
11.06x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.75x
Q3: 3.45x
Excellent +11 pts over 3 years

In 2025, the interest coverage of ENTREPRISE MUTTONI P. & F... (11.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 70 days of revenue, i.e. 469 k€ to permanently finance. Notable WCR improvement over the period (-31%), freeing up cash.

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

469 242 €

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

49 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

74 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

47 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

70 j

WCR and payment terms evolution
ENTREPRISE MUTTONI P. & FILS - MACONNERIE

Positioning of ENTREPRISE MUTTONI P. & FILS - MACONNERIE 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 148 093€ to 618 889€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
148k€ 216k€ 618k€
216 414 € Range: 148 093€ - 618 889€
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 MUTTONI P. & FILS - MACONNERIE 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 MUTTONI P. & FILS - MACONNERIE

What is the revenue of ENTREPRISE MUTTONI P. & FILS - MACONNERIE ?

The revenue of ENTREPRISE MUTTONI P. & FILS - MACONNERIE in 2025 is 2.4 M€.

Is ENTREPRISE MUTTONI P. & FILS - MACONNERIE profitable?

Yes, ENTREPRISE MUTTONI P. & FILS - MACONNERIE generated a net profit of 86 k€ in 2025.

Where is the headquarters of ENTREPRISE MUTTONI P. & FILS - MACONNERIE ?

The headquarters of ENTREPRISE MUTTONI P. & FILS - MACONNERIE is located in BELLEY (01300), in the department Ain.

Where to find the tax return of ENTREPRISE MUTTONI P. & FILS - MACONNERIE ?

The tax return of ENTREPRISE MUTTONI P. & FILS - MACONNERIE 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 MUTTONI P. & FILS - MACONNERIE operate?

ENTREPRISE MUTTONI P. & FILS - MACONNERIE 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.