EURL BRESSE TERRASSEMENT : revenue, balance sheet and financial ratios

EURL BRESSE TERRASSEMENT is a French company founded 21 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-JEAN-SUR-REYSSOUZE (01560), this company of category PME shows in 2021 a revenue of 127 k€. 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 - EURL BRESSE TERRASSEMENT (SIREN 478355837)
Indicator 2021 2019 2018
Revenue 126 972 € 119 753 € 132 392 €
Net income -9 449 € 2 792 € 5 198 €
EBITDA 11 705 € 22 847 € 17 340 €
Net margin -7.4% 2.3% 3.9%

Revenue and income statement

In 2021, EURL BRESSE TERRASSEMENT achieves revenue of 127 k€. Activity remains stable over the period (CAGR: -1.4%). Vs 2019: +6%. After deducting consumption (57 k€), gross margin stands at 70 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 9.2% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -49%, reducing margin by 9.9 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -9 k€ (-7.4% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

126 972 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

69 639 €

EBITDA (2021) ?
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

11 705 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-8 809 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 449 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.2%

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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 321%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

320.54%

Financial autonomy (2021) ?
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

18.538%

Cash flow / Revenue (2021) ?
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

7.743%

Repayment capacity (2021) ?
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

6.773

Asset age ratio (2021) ?
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

24.2%

Solvency indicators evolution
EURL BRESSE TERRASSEMENT

Sector positioning

Debt ratio
320.54 2021
2018
2019
2021
Q1: 9.7
Med: 46.33
Q3: 119.94
Watch

In 2021, the debt ratio of EURL BRESSE TERRASSEMENT (320.54) 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
18.54% 2021
2018
2019
2021
Q1: 18.84%
Med: 36.58%
Q3: 54.16%
Average -13 pts over 3 years

In 2021, the financial autonomy of EURL BRESSE TERRASSEMENT (18.5%) 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
6.77 years 2021
2018
2019
2021
Q1: 0.0 years
Med: 0.78 years
Q3: 2.72 years
Watch

In 2021, the repayment capacity of EURL BRESSE TERRASSEMENT (6.77) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 311.76. 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 13.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

311.761

Interest coverage (2021) ?
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

13.934

Liquidity indicators evolution
EURL BRESSE TERRASSEMENT

Sector positioning

Liquidity ratio
311.76 2021
2018
2019
2021
Q1: 141.4
Med: 199.56
Q3: 294.75
Excellent

In 2021, the liquidity ratio of EURL BRESSE TERRASSEMENT (311.76) 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.

Interest coverage
13.93x 2021
2018
2019
2021
Q1: 0.0x
Med: 0.66x
Q3: 2.67x
Excellent

In 2021, the interest coverage of EURL BRESSE TERRASSEMENT (13.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 63 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 60 days of revenue, i.e. 21 k€ to permanently finance.

Operating WCR (2021) ?
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

21 195 €

Customer credit (2021) ?
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

17 j

Supplier credit (2021) ?
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

43 j

Inventory turnover (2021) ?
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

63 j

WCR in days of revenue (2021) ?
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

60 j

WCR and payment terms evolution
EURL BRESSE TERRASSEMENT

Positioning of EURL BRESSE TERRASSEMENT in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of EURL BRESSE TERRASSEMENT is estimated at 20 737 € (range 8 129€ - 49 777€). With an EBITDA of 11 705€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (conservative valuation). 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 2021
120 transactions
8k€ 20k€ 49k€
20 737 € Range: 8 129€ - 49 777€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 705 € × 1.4x
Estimation 16 073 €
3 805€ - 42 599€
Revenue Multiple 30%
126 972 € × 0.22x
Estimation 28 512 €
15 336€ - 61 742€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 de terrassement courants et travaux préparatoires)

Compare EURL BRESSE TERRASSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about EURL BRESSE TERRASSEMENT

What is the revenue of EURL BRESSE TERRASSEMENT ?

The revenue of EURL BRESSE TERRASSEMENT in 2021 is 127 k€.

Is EURL BRESSE TERRASSEMENT profitable?

EURL BRESSE TERRASSEMENT recorded a net loss in 2021.

Where is the headquarters of EURL BRESSE TERRASSEMENT ?

The headquarters of EURL BRESSE TERRASSEMENT is located in SAINT-JEAN-SUR-REYSSOUZE (01560), in the department Ain.

Where to find the tax return of EURL BRESSE TERRASSEMENT ?

The tax return of EURL BRESSE TERRASSEMENT 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 EURL BRESSE TERRASSEMENT operate?

EURL BRESSE TERRASSEMENT operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.