EURL CHRISTOPHE DURAND : revenue, balance sheet and financial ratios

EURL CHRISTOPHE DURAND is a French company founded 30 years ago, specialized in the sector Services d'aménagement paysager . Based in LA CADIERE D'AZUR (83740), this company of category PME shows in 2024 a revenue of 138 k€. 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 - EURL CHRISTOPHE DURAND (SIREN 402561245)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Revenue 138 260 € 149 113 € 154 556 € 155 092 € 149 215 € 154 426 € 154 898 € 151 818 € 162 552 € 171 550 € 207 848 € 185 313 €
Net income 8 712 € 34 673 € 23 947 € 37 364 € 14 652 € 3 015 € 796 € 13 933 € 7 483 € 1 023 € 1 253 € 6 620 €
EBITDA 13 850 € 41 809 € 28 984 € 30 881 € 18 966 € 12 083 € -11 169 € -4 900 € 971 € 4 567 € 2 590 € 9 360 €
Net margin 6.3% 23.3% 15.5% 24.1% 9.8% 2.0% 0.5% 9.2% 4.6% 0.6% 0.6% 3.6%

Revenue and income statement

In 2024, EURL CHRISTOPHE DURAND achieves revenue of 138 k€. Activity remains stable over the period (CAGR: -2.6%). Slight decline of -7% vs 2023. After deducting consumption (7 k€), gross margin stands at 132 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 10.0% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -67%, reducing margin by 18.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 6.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

138 260 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

131 758 €

EBITDA (2024) ?
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

13 850 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 708 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 712 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.0%

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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 0%. 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 39%. The balance between equity and debt is satisfactory. Cash flow represents 9.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

38.963%

Cash flow / Revenue (2024) ?
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

9.804%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

21.1%

Solvency indicators evolution
EURL CHRISTOPHE DURAND

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 5.58
Med: 27.89
Q3: 74.75
Excellent -30 pts over 3 years

In 2024, the debt ratio of EURL CHRISTOPHE DURAND (0.00) 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
38.96% 2024
2022
2023
2024
Q1: 16.64%
Med: 35.66%
Q3: 54.44%
Good -17 pts over 3 years

In 2024, the financial autonomy of EURL CHRISTOPHE DURAND (39.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.46 years
Q3: 1.7 years
Excellent -21 pts over 3 years

In 2024, the repayment capacity of EURL CHRISTOPHE DURAND (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 104.25. 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 2.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

104.253

Interest coverage (2024) ?
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

2.144

Liquidity indicators evolution
EURL CHRISTOPHE DURAND

Sector positioning

Liquidity ratio
104.25 2024
2022
2023
2024
Q1: 132.1
Med: 188.62
Q3: 299.59
Watch -39 pts over 3 years

In 2024, the liquidity ratio of EURL CHRISTOPHE DURAND (104.25) 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.

Interest coverage
2.14x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 3.72x
Good

In 2024, the interest coverage of EURL CHRISTOPHE DURAND (2.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Overall, WCR represents 22 days of revenue, i.e. 8 k€ to permanently finance. Notable WCR improvement over the period (-56%), freeing up cash.

Operating WCR (2024) ?
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

8 265 €

Customer credit (2024) ?
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 (2024) ?
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

38 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

22 j

WCR and payment terms evolution
EURL CHRISTOPHE DURAND

Positioning of EURL CHRISTOPHE DURAND in its sector

Comparison with sector Services d'aménagement paysager

Valuation estimate

Based on 125 transactions of similar company sales (all years), the value of EURL CHRISTOPHE DURAND is estimated at 39 444 € (range 15 406€ - 68 445€). With an EBITDA of 13 850€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.35x (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 2024
125 transactions
15k€ 39k€ 68k€
39 444 € Range: 15 406€ - 68 445€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
13 850 € × 2.8x
Estimation 38 415 €
12 457€ - 70 351€
Revenue Multiple 30%
138 260 € × 0.35x
Estimation 48 718 €
25 022€ - 69 139€
Net Income Multiple 20%
8 712 € × 3.2x
Estimation 28 108 €
8 356€ - 62 640€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 125 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 (Services d'aménagement paysager )

Compare EURL CHRISTOPHE DURAND with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about EURL CHRISTOPHE DURAND

What is the revenue of EURL CHRISTOPHE DURAND ?

The revenue of EURL CHRISTOPHE DURAND in 2024 is 138 k€.

Is EURL CHRISTOPHE DURAND profitable?

Yes, EURL CHRISTOPHE DURAND generated a net profit of 9 k€ in 2024.

Where is the headquarters of EURL CHRISTOPHE DURAND ?

The headquarters of EURL CHRISTOPHE DURAND is located in LA CADIERE D'AZUR (83740), in the department Var.

Where to find the tax return of EURL CHRISTOPHE DURAND ?

The tax return of EURL CHRISTOPHE DURAND 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 CHRISTOPHE DURAND operate?

EURL CHRISTOPHE DURAND operates in the sector Services d'aménagement paysager (NAF code 81.30Z). See the 'Sector positioning' section above to compare the company with its competitors.