ETABLISSEMENTS BIOTTEAU : revenue, balance sheet and financial ratios

ETABLISSEMENTS BIOTTEAU is a French company founded 63 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in SEVREMOINE (49230), this company of category PME shows in 2025 a revenue of 2.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ETABLISSEMENTS BIOTTEAU (SIREN 063200679)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 729 847 € 2 937 647 € 2 676 545 € 2 674 902 € 2 460 830 € 2 438 496 € 2 474 460 € 2 481 622 € 2 496 573 €
Net income 352 331 € 192 827 € 169 417 € 180 359 € 134 978 € 142 363 € 235 764 € 138 197 € 162 694 €
EBITDA 483 813 € 265 564 € 267 589 € 265 898 € 228 322 € 237 703 € 354 813 € 214 814 € 266 782 €
Net margin 12.9% 6.6% 6.3% 6.7% 5.5% 5.8% 9.5% 5.6% 6.5%

Revenue and income statement

In 2025, ETABLISSEMENTS BIOTTEAU achieves revenue of 2.7 M€. Revenue is growing positively over 9 years (CAGR: +1.1%). Slight decline of -7% vs 2024. After deducting consumption (1.1 M€), gross margin stands at 1.6 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 484 k€, representing 17.7% of revenue. Positive scissor effect: EBITDA margin improves by +8.7 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 352 k€, i.e. 12.9% 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

2 729 847 €

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

1 620 756 €

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

483 813 €

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

449 161 €

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

352 331 €

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

17.7%

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 10%. 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 61%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.1% 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

10.491%

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

61.494%

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

14.08%

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

0.249

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

38.2%

Solvency indicators evolution
ETABLISSEMENTS BIOTTEAU

Sector positioning

Debt ratio
10.49 2025
2023
2024
2025
Q1: 2.81
Med: 13.71
Q3: 36.17
Good

In 2025, the debt ratio of ETABLISSEMENTS BIOTTEAU (10.49) 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
61.49% 2025
2023
2024
2025
Q1: 26.37%
Med: 47.22%
Q3: 63.03%
Good

In 2025, the financial autonomy of ETABLISSEMENTS BIOTTEAU (61.5%) 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
0.25 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.27 years
Q3: 1.27 years
Good

In 2025, the repayment capacity of ETABLISSEMENTS BIOTTEAU (0.25) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 283.37. 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 1.3x. 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

283.365

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

1.287

Liquidity indicators evolution
ETABLISSEMENTS BIOTTEAU

Sector positioning

Liquidity ratio
283.37 2025
2023
2024
2025
Q1: 162.61
Med: 224.39
Q3: 319.79
Good

In 2025, the liquidity ratio of ETABLISSEMENTS BIOTTEAU (283.37) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.29x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.7x
Q3: 3.51x
Good -20 pts over 3 years

In 2025, the interest coverage of ETABLISSEMENTS BIOTTEAU (1.3x) 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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-6 days): operations structurally generate cash. Notable WCR improvement over the period (-1716%), 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

-41 712 €

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

15 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

44 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

7 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

-6 j

WCR and payment terms evolution
ETABLISSEMENTS BIOTTEAU

Positioning of ETABLISSEMENTS BIOTTEAU 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 369 632€ to 1 122 056€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
369k€ 1055k€ 1122k€
1 055 005 € Range: 369 632€ - 1 122 056€
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 ETABLISSEMENTS BIOTTEAU 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 ETABLISSEMENTS BIOTTEAU

What is the revenue of ETABLISSEMENTS BIOTTEAU ?

The revenue of ETABLISSEMENTS BIOTTEAU in 2025 is 2.7 M€.

Is ETABLISSEMENTS BIOTTEAU profitable?

Yes, ETABLISSEMENTS BIOTTEAU generated a net profit of 352 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS BIOTTEAU ?

The headquarters of ETABLISSEMENTS BIOTTEAU is located in SEVREMOINE (49230), in the department Maine-et-Loire.

Where to find the tax return of ETABLISSEMENTS BIOTTEAU ?

The tax return of ETABLISSEMENTS BIOTTEAU 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 BIOTTEAU operate?

ETABLISSEMENTS BIOTTEAU 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.