ETABLISSEMENTS BALLANCAT BOVERO : revenue, balance sheet and financial ratios

ETABLISSEMENTS BALLANCAT BOVERO is a French company founded 61 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in ANNECY (74000), this company of category PME shows in 2025 a revenue of 348 k€. 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 - ETABLISSEMENTS BALLANCAT BOVERO (SIREN 326920485)
Indicator 2025 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 347 617 € 330 229 € 330 229 € 321 608 € 156 493 € 312 987 € 305 621 € 299 496 € 299 000 €
Net income 35 381 € 35 155 € 34 660 € 27 201 € 6 676 € 11 017 € 4 289 € 5 703 € 12 286 €
EBITDA 59 353 € 41 845 € 30 887 € 22 567 € 2 347 € 3 778 € -5 146 € 9 954 € 10 426 €
Net margin 10.2% 10.6% 10.5% 8.5% 4.3% 3.5% 1.4% 1.9% 4.1%

Revenue and income statement

In 2025, ETABLISSEMENTS BALLANCAT BOVERO achieves revenue of 348 k€. Revenue is growing positively over 9 years (CAGR: +1.7%). Vs 2024: +5%. After deducting consumption (0 €), gross margin stands at 348 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 17.1% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 10.2% 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

347 617 €

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

347 617 €

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

59 353 €

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

47 835 €

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

35 381 €

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

17.1%

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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 176%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.5% 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 (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

175.949%

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

14.515%

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

13.491%

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

1.76

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

54.8%

Solvency indicators evolution
ETABLISSEMENTS BALLANCAT BOVERO

Sector positioning

Debt ratio
175.95 2025
2023
2024
2025
Q1: 0.0
Med: 8.6
Q3: 105.48
Average +50 pts over 3 years

In 2025, the debt ratio of ETABLISSEMENTS BALLANCAT ... (175.95) 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
14.52% 2025
2023
2024
2025
Q1: 4.5%
Med: 47.12%
Q3: 86.18%
Average +6 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS BALLANCAT ... (14.5%) 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
1.76 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.02 years
Q3: 9.03 years
Average -8 pts over 3 years

In 2025, the repayment capacity of ETABLISSEMENTS BALLANCAT ... (1.76) 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 80.64. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

80.643

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

1.11

Liquidity indicators evolution
ETABLISSEMENTS BALLANCAT BOVERO

Sector positioning

Liquidity ratio
80.64 2025
2023
2024
2025
Q1: 94.89
Med: 385.78
Q3: 1921.45
Watch

In 2025, the liquidity ratio of ETABLISSEMENTS BALLANCAT ... (80.64) 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
1.11x 2025
2023
2024
2025
Q1: -0.08x
Med: 0.0x
Q3: 12.13x
Good

In 2025, the interest coverage of ETABLISSEMENTS BALLANCAT ... (1.1x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). WCR is negative (-54 days): operations structurally generate cash. Over 2016-2025, WCR increased by +82%, 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

-52 591 €

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

12 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

63 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 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

-54 j

WCR and payment terms evolution
ETABLISSEMENTS BALLANCAT BOVERO

Positioning of ETABLISSEMENTS BALLANCAT BOVERO in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of ETABLISSEMENTS BALLANCAT BOVERO is estimated at 208 097 € (range 105 897€ - 534 569€). With an EBITDA of 59 353€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (in line with sector norms). 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.

Estimated enterprise value 2025
117 transactions
105k€ 208k€ 534k€
208 097 € Range: 105 897€ - 534 569€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
59 353 € × 2.7x
Estimation 159 076 €
104 018€ - 464 896€
Revenue Multiple 30%
347 617 € × 0.92x
Estimation 319 219 €
149 908€ - 752 809€
Net Income Multiple 20%
35 381 € × 4.6x
Estimation 163 967 €
44 581€ - 381 392€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)

Compare ETABLISSEMENTS BALLANCAT BOVERO with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ETABLISSEMENTS BALLANCAT BOVERO

What is the revenue of ETABLISSEMENTS BALLANCAT BOVERO ?

The revenue of ETABLISSEMENTS BALLANCAT BOVERO in 2025 is 348 k€.

Is ETABLISSEMENTS BALLANCAT BOVERO profitable?

Yes, ETABLISSEMENTS BALLANCAT BOVERO generated a net profit of 35 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS BALLANCAT BOVERO ?

The headquarters of ETABLISSEMENTS BALLANCAT BOVERO is located in ANNECY (74000), in the department Haute-Savoie.

Where to find the tax return of ETABLISSEMENTS BALLANCAT BOVERO ?

The tax return of ETABLISSEMENTS BALLANCAT BOVERO 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 ETABLISSEMENTS BALLANCAT BOVERO operate?

ETABLISSEMENTS BALLANCAT BOVERO operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.