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EURL MICHEL : revenue, balance sheet and financial ratios

EURL MICHEL is a French company founded 7 years ago, specialized in the sector Restauration traditionnelle. Based in BREST (29200), this company of category PME shows in 2023 a revenue of 961 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 MICHEL (SIREN 847764115)
Indicator 2025 2024 2023 2022 2020
Revenue N/C N/C 960 984 € N/C N/C
Net income 77 063 € 40 362 € 82 442 € -16 149 € 93 525 €
EBITDA N/C N/C 117 757 € N/C N/C
Net margin N/C N/C 8.6% N/C N/C

Revenue and income statement

In 2025, EURL MICHEL generates positive net income of 77 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2025: 94 k€ -> 77 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

77 063 €

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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 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory.

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

58.905%

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

39.81%

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

43.5%

Solvency indicators evolution
EURL MICHEL

Sector positioning

Debt ratio
58.91 2025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average -13 pts over 3 years

In 2025, the debt ratio of EURL MICHEL (58.91) 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
39.81% 2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Good +19 pts over 3 years

In 2025, the financial autonomy of EURL MICHEL (39.8%) 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.

Repayment capacity
2.15 years 2023
2023
Q1: 0.0 years
Med: 0.57 years
Q3: 3.01 years
Average

In 2023, the repayment capacity of EURL MICHEL (2.15) 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 105.22. 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

105.221

Liquidity indicators evolution
EURL MICHEL

Sector positioning

Liquidity ratio
105.22 2025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Average

In 2025, the liquidity ratio of EURL MICHEL (105.22) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
2.29x 2023
2023
Q1: 0.0x
Med: 0.54x
Q3: 4.44x
Good

In 2023, the interest coverage of EURL MICHEL (2.3x) 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.

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
EURL MICHEL

Positioning of EURL MICHEL in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of EURL MICHEL is estimated at 435 322 € (range 246 244€ - 985 933€). 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 2025
557 transactions
246k€ 435k€ 985k€
435 322 € Range: 246 244€ - 985 933€
NAF 5 année 2025

Valuation method used

Net Income Multiple
77 063 € × 5.6x = 435 323 €
Range: 246 245€ - 985 933€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 (Restauration traditionnelle)

Compare EURL MICHEL with other companies in the same sector:

Frequently asked questions about EURL MICHEL

What is the revenue of EURL MICHEL ?

The revenue of EURL MICHEL in 2023 is 961 k€.

Is EURL MICHEL profitable?

Yes, EURL MICHEL generated a net profit of 77 k€ in 2025.

Where is the headquarters of EURL MICHEL ?

The headquarters of EURL MICHEL is located in BREST (29200), in the department Finistere.

Where to find the tax return of EURL MICHEL ?

The tax return of EURL MICHEL 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 MICHEL operate?

EURL MICHEL operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.