ENTREPRISE VAN DEN AVENNE : revenue, balance sheet and financial ratios

ENTREPRISE VAN DEN AVENNE is a French company founded 36 years ago, specialized in the sector Activités de soutien aux cultures. Based in EBOULEAU (02350), this company of category PME shows in 2022 a revenue of 675 k€. 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 VAN DEN AVENNE (SIREN 350969895)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 674 634 € 278 319 € 266 070 € 293 705 € 261 021 € 262 132 €
Net income -129 618 € 21 328 € 70 969 € 94 819 € 67 866 € 60 503 €
EBITDA 235 206 € 118 084 € 90 694 € 132 411 € 89 112 € 97 457 €
Net margin -19.2% 7.7% 26.7% 32.3% 26.0% 23.1%

Revenue and income statement

In 2022, ENTREPRISE VAN DEN AVENNE achieves revenue of 675 k€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +20.8%. Vs 2021, growth of +142% (278 k€ -> 675 k€). After deducting consumption (83 k€), gross margin stands at 591 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 235 k€, representing 34.9% of revenue. Warning negative scissor effect: despite revenue change (+142%), EBITDA varies by +99%, reducing margin by 7.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -130 k€ (-19.2% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

674 634 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

591 167 €

EBITDA (2022) ?
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

235 206 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

31 187 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-129 618 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

34.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 137%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 33.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

137.08%

Financial autonomy (2022) ?
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

40.693%

Cash flow / Revenue (2022) ?
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

32.955%

Repayment capacity (2022) ?
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

3.553

Asset age ratio (2022) ?
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

66.6%

Solvency indicators evolution
ENTREPRISE VAN DEN AVENNE

Sector positioning

Debt ratio
137.08 2022
2020
2021
2022
Q1: 26.89
Med: 143.31
Q3: 451.03
Good -10 pts over 3 years

In 2022, the debt ratio of ENTREPRISE VAN DEN AVENNE (137.08) 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
40.69% 2022
2020
2021
2022
Q1: 10.21%
Med: 28.56%
Q3: 53.33%
Good +17 pts over 3 years

In 2022, the financial autonomy of ENTREPRISE VAN DEN AVENNE (40.7%) 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
3.55 years 2022
2020
2021
2022
Q1: 0.04 years
Med: 2.31 years
Q3: 4.9 years
Average -10 pts over 3 years

In 2022, the repayment capacity of ENTREPRISE VAN DEN AVENNE (3.55) 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 356.25. 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 3.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

356.248

Interest coverage (2022) ?
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

3.795

Liquidity indicators evolution
ENTREPRISE VAN DEN AVENNE

Sector positioning

Liquidity ratio
356.25 2022
2020
2021
2022
Q1: 106.24
Med: 186.86
Q3: 340.05
Excellent

In 2022, the liquidity ratio of ENTREPRISE VAN DEN AVENNE (356.25) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
3.79x 2022
2020
2021
2022
Q1: 0.0x
Med: 2.14x
Q3: 5.28x
Good +13 pts over 3 years

In 2022, the interest coverage of ENTREPRISE VAN DEN AVENNE (3.8x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-56 days): operations structurally generate cash. Notable WCR improvement over the period (-188%), freeing up cash.

Operating WCR (2022) ?
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

-104 211 €

Customer credit (2022) ?
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

32 j

Supplier credit (2022) ?
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

15 j

Inventory turnover (2022) ?
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

32 j

WCR in days of revenue (2022) ?
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

-56 j

WCR and payment terms evolution
ENTREPRISE VAN DEN AVENNE

Positioning of ENTREPRISE VAN DEN AVENNE in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of ENTREPRISE VAN DEN AVENNE is estimated at 495 186 € (range 179 745€ - 801 334€). With an EBITDA of 235 206€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.37x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
50 tx
179k€ 495k€ 801k€
495 186 € Range: 179 745€ - 801 334€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
235 206 € × 2.7x
Estimation 643 781 €
239 624€ - 1 007 737€
Revenue Multiple 30%
674 634 € × 0.37x
Estimation 247 530 €
79 948€ - 457 329€
How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)

Compare ENTREPRISE VAN DEN AVENNE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about ENTREPRISE VAN DEN AVENNE

What is the revenue of ENTREPRISE VAN DEN AVENNE ?

The revenue of ENTREPRISE VAN DEN AVENNE in 2022 is 675 k€.

Is ENTREPRISE VAN DEN AVENNE profitable?

ENTREPRISE VAN DEN AVENNE recorded a net loss in 2022.

Where is the headquarters of ENTREPRISE VAN DEN AVENNE ?

The headquarters of ENTREPRISE VAN DEN AVENNE is located in EBOULEAU (02350), in the department Aisne.

Where to find the tax return of ENTREPRISE VAN DEN AVENNE ?

The tax return of ENTREPRISE VAN DEN AVENNE 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 VAN DEN AVENNE operate?

ENTREPRISE VAN DEN AVENNE operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.