EURL JEAN-MARC NIEL : revenue, balance sheet and financial ratios

EURL JEAN-MARC NIEL is a French company founded 28 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in FONTVIEILLE (13990), this company of category PME shows in 2024 a revenue of 3 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 JEAN-MARC NIEL (SIREN 417558459)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 659 € 8 394 € 3 023 € 10 544 € 28 079 € 105 196 € 140 153 € 151 858 € N/C
Net income 83 431 € -90 441 € 57 951 € -5 778 € -23 765 € -14 449 € -11 849 € 1 177 € 5 308 €
EBITDA -54 295 € -16 750 € -13 193 € -12 587 € -12 540 € -4 447 € -809 € 1 452 € N/C
Net margin 3137.7% -1077.4% 1917.0% -54.8% -84.6% -13.7% -8.5% 0.8% N/C

Revenue and income statement

In 2024, EURL JEAN-MARC NIEL achieves revenue of 3 k€. Revenue is declining over the period 2017-2024 (CAGR: -43.9%). Significant drop of -68% vs 2023. After deducting consumption (0 €), gross margin stands at 3 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -54 k€, representing -2041.9% of revenue. Warning negative scissor effect: despite revenue change (-68%), EBITDA varies by -224%, reducing margin by 1842.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 83 k€, i.e. 3137.7% 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

2 659 €

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

2 659 €

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

-54 295 €

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

-64 782 €

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

83 431 €

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

-2041.9%

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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 135%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3532.1% 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 (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

134.686%

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

30.869%

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

3532.08%

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

5.091

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

85.4%

Solvency indicators evolution
EURL JEAN-MARC NIEL

Sector positioning

Debt ratio
134.69 2024
2022
2023
2024
Q1: 0.0
Med: 14.52
Q3: 117.12
Average

In 2024, the debt ratio of EURL JEAN-MARC NIEL (134.69) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
30.87% 2024
2022
2023
2024
Q1: 0.18%
Med: 21.3%
Q3: 49.35%
Good +6 pts over 3 years

In 2024, the financial autonomy of EURL JEAN-MARC NIEL (30.9%) 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
5.09 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 2.25 years
Average

In 2024, the repayment capacity of EURL JEAN-MARC NIEL (5.09) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 302.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

302.947

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

-40.6

Liquidity indicators evolution
EURL JEAN-MARC NIEL

Sector positioning

Liquidity ratio
302.95 2024
2022
2023
2024
Q1: 74.6
Med: 176.18
Q3: 351.42
Good +7 pts over 3 years

In 2024, the liquidity ratio of EURL JEAN-MARC NIEL (302.95) 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
-40.6x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.61x
Watch

In 2024, the interest coverage of EURL JEAN-MARC NIEL (-40.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 508 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 181 days. The gap of 327 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 87746 days of revenue, i.e. 648 k€ to permanently finance.

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

648 101 €

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

508 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

181 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

87746 j

WCR and payment terms evolution
EURL JEAN-MARC NIEL

Positioning of EURL JEAN-MARC NIEL in its sector

Comparison with sector Location de courte durée de voitures et de véhicules automobiles légers

Valuation estimate

Based on 276 transactions of similar company sales (all years), the value of EURL JEAN-MARC NIEL is estimated at 413 381 € (range 11 061€ - 1 212 284€). The price/revenue ratio is 2.33x (premium 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
276 transactions
11k€ 413k€ 1212k€
413 381 € Range: 11 061€ - 1 212 284€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 659 € × 2.33x
Estimation 6 205 €
1 449€ - 8 069€
Net Income Multiple 20%
83 431 € × 12.3x
Estimation 1 024 146 €
25 481€ - 3 018 609€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 276 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 (Location de courte durée de voitures et de véhicules automobiles légers)

Compare EURL JEAN-MARC NIEL with other companies in the same sector:

Voir toutes les statistiques du secteur Location de courte durée de voitures et de véhicules automobiles légers

Frequently asked questions about EURL JEAN-MARC NIEL

What is the revenue of EURL JEAN-MARC NIEL ?

The revenue of EURL JEAN-MARC NIEL in 2024 is 3 k€.

Is EURL JEAN-MARC NIEL profitable?

Yes, EURL JEAN-MARC NIEL generated a net profit of 83 k€ in 2024.

Where is the headquarters of EURL JEAN-MARC NIEL ?

The headquarters of EURL JEAN-MARC NIEL is located in FONTVIEILLE (13990), in the department Bouches-du-Rhone.

Where to find the tax return of EURL JEAN-MARC NIEL ?

The tax return of EURL JEAN-MARC NIEL 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 JEAN-MARC NIEL operate?

EURL JEAN-MARC NIEL operates in the sector Location de courte durée de voitures et de véhicules automobiles légers (NAF code 77.11A). See the 'Sector positioning' section above to compare the company with its competitors.