ENTREPRISE NERVET BROUSSEAU : revenue, balance sheet and financial ratios

ENTREPRISE NERVET BROUSSEAU is a French company founded 62 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in EPERNON (28230), this company of category PME shows in 2025 a revenue of 7.0 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 NERVET BROUSSEAU (SIREN 806420600)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 7 004 567 € 5 751 045 € 7 140 765 € 6 150 034 € 5 206 779 € 4 996 407 € 5 852 269 € 5 465 402 € 4 552 071 €
Net income 42 676 € 16 310 € 363 082 € -1 006 € 65 712 € -129 689 € 95 049 € 9 560 € -46 271 €
EBITDA 240 986 € 140 761 € 625 560 € 90 605 € 131 570 € -149 549 € 63 292 € 98 276 € 21 259 €
Net margin 0.6% 0.3% 5.1% -0.0% 1.3% -2.6% 1.6% 0.2% -1.0%

Revenue and income statement

In 2025, ENTREPRISE NERVET BROUSSEAU achieves revenue of 7.0 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Vs 2024, growth of +22% (5.8 M€ -> 7.0 M€). After deducting consumption (2.3 M€), gross margin stands at 4.7 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 241 k€, representing 3.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 0.6% 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

7 004 567 €

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

4 688 563 €

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

240 986 €

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

195 982 €

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

42 676 €

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

3.4%

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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 160%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.6% 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

159.677%

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

14.33%

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

3.617%

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

3.376

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

29.9%

Solvency indicators evolution
ENTREPRISE NERVET BROUSSEAU

Sector positioning

Debt ratio
159.68 2025
2023
2024
2025
Q1: 2.81
Med: 13.61
Q3: 36.09
Watch

In 2025, the debt ratio of ENTREPRISE NERVET BROUSSEAU (159.68) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
14.33% 2025
2023
2024
2025
Q1: 26.38%
Med: 47.22%
Q3: 63.03%
Watch -10 pts over 3 years

In 2025, the financial autonomy of ENTREPRISE NERVET BROUSSEAU (14.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
3.38 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.27 years
Q3: 1.27 years
Watch +15 pts over 3 years

In 2025, the repayment capacity of ENTREPRISE NERVET BROUSSEAU (3.38) 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 184.69. 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 8.4x. 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

184.693

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

8.354

Liquidity indicators evolution
ENTREPRISE NERVET BROUSSEAU

Sector positioning

Liquidity ratio
184.69 2025
2023
2024
2025
Q1: 162.61
Med: 224.39
Q3: 319.79
Average -13 pts over 3 years

In 2025, the liquidity ratio of ENTREPRISE NERVET BROUSSEAU (184.69) 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
8.35x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.7x
Q3: 3.51x
Excellent +12 pts over 3 years

In 2025, the interest coverage of ENTREPRISE NERVET BROUSSEAU (8.3x) 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: 109 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The gap of 61 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 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 77 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2017-2025, WCR increased by +20%, 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

1 504 791 €

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

109 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

48 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

19 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

77 j

WCR and payment terms evolution
ENTREPRISE NERVET BROUSSEAU

Positioning of ENTREPRISE NERVET BROUSSEAU in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 662 983€ to 1 164 060€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
662k€ 1142k€ 1164k€
1 142 324 € Range: 662 983€ - 1 164 060€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 d'installation d'équipements thermiques et de climatisation)

Compare ENTREPRISE NERVET BROUSSEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about ENTREPRISE NERVET BROUSSEAU

What is the revenue of ENTREPRISE NERVET BROUSSEAU ?

The revenue of ENTREPRISE NERVET BROUSSEAU in 2025 is 7.0 M€.

Is ENTREPRISE NERVET BROUSSEAU profitable?

Yes, ENTREPRISE NERVET BROUSSEAU generated a net profit of 43 k€ in 2025.

Where is the headquarters of ENTREPRISE NERVET BROUSSEAU ?

The headquarters of ENTREPRISE NERVET BROUSSEAU is located in EPERNON (28230), in the department Eure-et-Loir.

Where to find the tax return of ENTREPRISE NERVET BROUSSEAU ?

The tax return of ENTREPRISE NERVET BROUSSEAU 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 NERVET BROUSSEAU operate?

ENTREPRISE NERVET BROUSSEAU operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.