ETABLISSEMENTS BOUR : revenue, balance sheet and financial ratios

ETABLISSEMENTS BOUR is a French company founded 53 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in FLORANGE (57190), this company of category PME shows in 2020 a revenue of 3.4 M€. 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 - ETABLISSEMENTS BOUR (SIREN 787380484)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 3 385 595 € 3 301 699 € 3 015 714 € 2 395 997 € 2 102 498 €
Net income -150 099 € 54 570 € 133 830 € 228 215 € 109 178 € 169 566 € 92 513 € 129 792 € -140 464 €
EBITDA N/C N/C N/C N/C 122 719 € 262 159 € 155 476 € 138 656 € -122 139 €
Net margin N/C N/C N/C N/C 3.2% 5.1% 3.1% 5.4% -6.7%

Revenue and income statement

In 2025, ETABLISSEMENTS BOUR records a net loss of 150 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

-150 099 €

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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 93%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

93.152%

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

46.373%

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

19.1%

Solvency indicators evolution
ETABLISSEMENTS BOUR

Sector positioning

Debt ratio
93.15 2025
2022
2024
2025
Q1: 4.54
Med: 22.2
Q3: 50.85
Watch +27 pts over 3 years

In 2025, the debt ratio of ETABLISSEMENTS BOUR (93.15) 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
46.37% 2025
2022
2024
2025
Q1: 32.57%
Med: 49.49%
Q3: 63.13%
Average -30 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS BOUR (46.4%) 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 758.17. 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

758.17

Liquidity indicators evolution
ETABLISSEMENTS BOUR

Sector positioning

Liquidity ratio
758.17 2025
2022
2024
2025
Q1: 161.86
Med: 207.47
Q3: 344.85
Excellent

In 2025, the liquidity ratio of ETABLISSEMENTS BOUR (758.17) 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.

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 BOUR

Positioning of ETABLISSEMENTS BOUR in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Similar companies (Commerces de détail de charbons et combustibles)

Compare ETABLISSEMENTS BOUR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about ETABLISSEMENTS BOUR

What is the revenue of ETABLISSEMENTS BOUR ?

The revenue of ETABLISSEMENTS BOUR in 2020 is 3.4 M€.

Is ETABLISSEMENTS BOUR profitable?

ETABLISSEMENTS BOUR recorded a net loss in 2025.

Where is the headquarters of ETABLISSEMENTS BOUR ?

The headquarters of ETABLISSEMENTS BOUR is located in FLORANGE (57190), in the department Moselle.

Where to find the tax return of ETABLISSEMENTS BOUR ?

The tax return of ETABLISSEMENTS BOUR 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 BOUR operate?

ETABLISSEMENTS BOUR operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.