EURL ROUSSEAU C.L. : revenue, balance sheet and financial ratios

EURL ROUSSEAU C.L. is a French company founded 21 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in NANTEUIL-LES-MEAUX (77100), this company of category PME shows in 2025 a revenue of 54 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 ROUSSEAU C.L. (SIREN 478537269)
Indicator 2025 2024 2023 2020 2019
Revenue 54 499 € 99 126 € 94 547 € 118 987 € 122 973 €
Net income -47 957 € -25 043 € -15 068 € 27 991 € 46 115 €
EBITDA -12 970 € -23 419 € 11 778 € 33 711 € 69 413 €
Net margin -88.0% -25.3% -15.9% 23.5% 37.5%

Revenue and income statement

In 2025, EURL ROUSSEAU C.L. achieves revenue of 54 k€. Revenue is declining over the period 2019-2025 (CAGR: -12.7%). Significant drop of -45% vs 2024. After deducting consumption (0 €), gross margin stands at 54 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 -13 k€, representing -23.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -48 k€ (-88.0% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

54 499 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

54 499 €

EBITDA (2025) ?
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

-12 970 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-46 820 €

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

-47 957 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-23.8%

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. 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

49.064%

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

62.845%

Cash flow / Revenue (2025) ?
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

-26.048%

Repayment capacity (2025) ?
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

-1.427

Solvency indicators evolution
EURL ROUSSEAU C.L.

Sector positioning

Debt ratio
49.06 2025
2023
2024
2025
Q1: 11.0
Med: 32.22
Q3: 73.11
Average +11 pts over 3 years

In 2025, the debt ratio of EURL ROUSSEAU C.L. (49.06) 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
62.84% 2025
2023
2024
2025
Q1: 28.78%
Med: 44.65%
Q3: 59.14%
Excellent

In 2025, the financial autonomy of EURL ROUSSEAU C.L. (62.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-1.43 years 2025
2023
2024
2025
Q1: 0.13 years
Med: 0.87 years
Q3: 2.03 years
Excellent -51 pts over 3 years

In 2025, the repayment capacity of EURL ROUSSEAU C.L. (-1.43) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

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

0.0

Interest coverage (2025) ?
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

-8.928

Liquidity indicators evolution
EURL ROUSSEAU C.L.

Sector positioning

Liquidity ratio
0.0 2025
2023
2024
2025
Q1: 152.54
Med: 210.95
Q3: 308.83
Watch

In 2025, the liquidity ratio of EURL ROUSSEAU C.L. (0.00) 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
-8.93x 2025
2023
2024
2025
Q1: 0.03x
Med: 2.39x
Q3: 5.72x
Watch -50 pts over 3 years

In 2025, the interest coverage of EURL ROUSSEAU C.L. (-8.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 24 days. WCR is negative (-17 days): operations structurally generate cash. Notable WCR improvement over the period (-110%), freeing up cash.

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

-2 558 €

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

24 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 in days of revenue (2025) ?
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

-17 j

WCR and payment terms evolution
EURL ROUSSEAU C.L.

Positioning of EURL ROUSSEAU C.L. 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 ROUSSEAU C.L. is estimated at 12 237 € (range 6 582€ - 26 500€). 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 2025
120 transactions
6k€ 12k€ 26k€
12 237 € Range: 6 582€ - 26 500€
NAF 5 all-time

Valuation method used

Revenue Multiple
54 499 € × 0.22x = 12 238 €
Range: 6 583€ - 26 501€

Only this financial indicator is available for this company.

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 ROUSSEAU C.L. 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 ROUSSEAU C.L.

What is the revenue of EURL ROUSSEAU C.L. ?

The revenue of EURL ROUSSEAU C.L. in 2025 is 54 k€.

Is EURL ROUSSEAU C.L. profitable?

EURL ROUSSEAU C.L. recorded a net loss in 2025.

Where is the headquarters of EURL ROUSSEAU C.L. ?

The headquarters of EURL ROUSSEAU C.L. is located in NANTEUIL-LES-MEAUX (77100), in the department Seine-et-Marne.

Where to find the tax return of EURL ROUSSEAU C.L. ?

The tax return of EURL ROUSSEAU C.L. 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 ROUSSEAU C.L. operate?

EURL ROUSSEAU C.L. 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.