ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE : revenue, balance sheet and financial ratios

ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE is a French company founded 67 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in CHAMPAGNOLE (39300), this company of category PME shows in 2019 a revenue of 3.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE (SIREN 625980149)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C 3 401 144 € 3 134 787 € 2 850 441 €
Net income -313 617 € 116 603 € 250 709 € 98 587 € -16 200 € 57 953 € 15 207 € 84 870 € 95 775 €
EBITDA N/C N/C N/C N/C N/C N/C 107 571 € 90 822 € 261 451 €
Net margin N/C N/C N/C N/C N/C N/C 0.4% 2.7% 3.4%

Revenue and income statement

In 2025, ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE records a net loss of 314 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

-313 617 €

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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 247%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

247.434%

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

18.942%

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

51.9%

Solvency indicators evolution
ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE

Sector positioning

Debt ratio
247.43 2025
2023
2024
2025
Q1: 5.42
Med: 20.64
Q3: 51.81
Watch

In 2025, the debt ratio of ETABLISSEMENTS BERNARD BU... (247.43) 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
18.94% 2025
2023
2024
2025
Q1: 23.2%
Med: 42.4%
Q3: 60.31%
Average -27 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS BERNARD BU... (18.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 124.15. 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

124.147

Liquidity indicators evolution
ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE

Sector positioning

Liquidity ratio
124.15 2025
2023
2024
2025
Q1: 150.74
Med: 211.84
Q3: 324.32
Watch -11 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS BERNARD BU... (124.15) 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.

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
ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE

Positioning of ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Similar companies (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE 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 ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE

What is the revenue of ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE ?

The revenue of ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE in 2019 is 3.4 M€.

Is ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE profitable?

ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE recorded a net loss in 2025.

Where is the headquarters of ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE ?

The headquarters of ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE is located in CHAMPAGNOLE (39300), in the department Jura.

Where to find the tax return of ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE ?

The tax return of ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE 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 BERNARD BUGADA ET COMPAGNIE operate?

ETABLISSEMENTS BERNARD BUGADA ET COMPAGNIE 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.