ETABLISSEMENTS CHRISTIAENS : revenue, balance sheet and financial ratios

ETABLISSEMENTS CHRISTIAENS is a French company founded 50 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in EPAUX BEZU (02400), this company of category PME shows in 2021 a revenue of 2.8 M€. 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 CHRISTIAENS (SIREN 305836371)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2018 2017 2016
Revenue N/C N/C N/C N/C 2 778 821 € 2 165 885 € 2 595 724 € 1 406 373 € 1 116 964 € 2 121 318 € 1 964 687 €
Net income 222 872 € 231 414 € 438 271 € 510 352 € 550 876 € 474 380 € 332 989 € 157 983 € 74 268 € 272 195 € 237 150 €
EBITDA N/C N/C N/C N/C 726 271 € 660 682 € 512 987 € 276 449 € 124 291 € 449 140 € 329 405 €
Net margin N/C N/C N/C N/C 19.8% 21.9% 12.8% 11.2% 6.6% 12.8% 12.1%

Revenue and income statement

In 2025, ETABLISSEMENTS CHRISTIAENS generates positive net income of 223 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 237 k€ -> 223 k€.

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

222 872 €

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 6%. 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 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

6.426%

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

60.788%

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

27.4%

Solvency indicators evolution
ETABLISSEMENTS CHRISTIAENS

Sector positioning

Debt ratio
6.43 2025
2023
2024
2025
Q1: 10.9
Med: 40.92
Q3: 77.07
Excellent -31 pts over 3 years

In 2025, the debt ratio of ETABLISSEMENTS CHRISTIAENS (6.43) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
60.79% 2025
2023
2024
2025
Q1: 33.41%
Med: 52.63%
Q3: 66.01%
Good

In 2025, the financial autonomy of ETABLISSEMENTS CHRISTIAENS (60.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 162.87. 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

162.866

Liquidity indicators evolution
ETABLISSEMENTS CHRISTIAENS

Sector positioning

Liquidity ratio
162.87 2025
2023
2024
2025
Q1: 203.66
Med: 335.39
Q3: 505.61
Watch -24 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS CHRISTIAENS (162.87) 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 CHRISTIAENS

Positioning of ETABLISSEMENTS CHRISTIAENS in its sector

Comparison with sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Valuation estimate

Based on 95 transactions of similar company sales (all years), the value of ETABLISSEMENTS CHRISTIAENS is estimated at 258 296 € (range 68 259€ - 600 095€). 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 2025
95 tx
68k€ 258k€ 600k€
258 296 € Range: 68 259€ - 600 095€
NAF 5 all-time

Valuation method used

Net Income Multiple
222 872 € × 1.2x = 258 296 €
Range: 68 259€ - 600 095€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 95 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 (Exploitation de gravières et sablières, extraction d’argiles et de kaolin)

Compare ETABLISSEMENTS CHRISTIAENS with other companies in the same sector:

Voir toutes les statistiques du secteur Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Frequently asked questions about ETABLISSEMENTS CHRISTIAENS

What is the revenue of ETABLISSEMENTS CHRISTIAENS ?

The revenue of ETABLISSEMENTS CHRISTIAENS in 2021 is 2.8 M€.

Is ETABLISSEMENTS CHRISTIAENS profitable?

Yes, ETABLISSEMENTS CHRISTIAENS generated a net profit of 223 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS CHRISTIAENS ?

The headquarters of ETABLISSEMENTS CHRISTIAENS is located in EPAUX BEZU (02400), in the department Aisne.

Where to find the tax return of ETABLISSEMENTS CHRISTIAENS ?

The tax return of ETABLISSEMENTS CHRISTIAENS 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 CHRISTIAENS operate?

ETABLISSEMENTS CHRISTIAENS operates in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin (NAF code 08.12Z). See the 'Sector positioning' section above to compare the company with its competitors.