EUROVIA BASSE NORMANDIE : revenue, balance sheet and financial ratios

EUROVIA BASSE NORMANDIE is a French company founded 71 years ago, specialized in the sector Construction de routes et autoroutes. Based in BLAINVILLE-SUR-ORNE (14550), this company of category GE shows in 2024 a revenue of 77.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - EUROVIA BASSE NORMANDIE (SIREN 552061731)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 77 304 561 € 80 578 287 € 79 497 526 € 69 831 515 € 62 126 014 € 81 505 880 € 71 739 681 € 60 761 992 € 61 383 219 €
Net income 990 460 € 771 016 € 1 265 296 € 708 182 € 331 151 € 801 517 € 36 167 € -183 511 € -2 013 964 €
EBITDA 1 066 518 € 2 845 647 € 947 087 € -286 026 € -367 313 € -872 826 € -804 758 € -2 176 843 € -3 074 749 €
Net margin 1.3% 1.0% 1.6% 1.0% 0.5% 1.0% 0.1% -0.3% -3.3%

Revenue and income statement

In 2024, EUROVIA BASSE NORMANDIE achieves revenue of 77.3 M€. Revenue is growing positively over 9 years (CAGR: +2.9%). Slight decline of -4% vs 2023. After deducting consumption (23.8 M€), gross margin stands at 53.5 M€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 1.4% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -63%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 990 k€, i.e. 1.3% 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

77 304 561 €

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

53 496 769 €

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

1 066 518 €

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

-255 802 €

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

990 460 €

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

1.4%

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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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

13.775%

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

2.841%

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

25.2%

Solvency indicators evolution
EUROVIA BASSE NORMANDIE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 1.71
Med: 21.57
Q3: 63.35
Excellent

In 2024, the debt ratio of EUROVIA BASSE NORMANDIE (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
13.78% 2024
2022
2023
2024
Q1: 14.32%
Med: 33.76%
Q3: 51.7%
Average

In 2024, the financial autonomy of EUROVIA BASSE NORMANDIE (13.8%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.34 years
Q3: 1.88 years
Excellent

In 2024, the repayment capacity of EUROVIA BASSE NORMANDIE (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 184.02. 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 2.4x. 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

184.02

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

2.432

Liquidity indicators evolution
EUROVIA BASSE NORMANDIE

Sector positioning

Liquidity ratio
184.02 2024
2022
2023
2024
Q1: 140.21
Med: 183.24
Q3: 251.75
Good +20 pts over 3 years

In 2024, the liquidity ratio of EUROVIA BASSE NORMANDIE (184.02) 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
2.43x 2024
2022
2023
2024
Q1: -0.03x
Med: 0.84x
Q3: 6.64x
Good

In 2024, the interest coverage of EUROVIA BASSE NORMANDIE (2.4x) 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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The company must finance 29 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 23 days of revenue, i.e. 4.9 M€ to permanently finance. Over 2016-2024, WCR increased by +65%, requiring additional financing.

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

4 882 556 €

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

63 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

34 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

1 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

23 j

WCR and payment terms evolution
EUROVIA BASSE NORMANDIE

Positioning of EUROVIA BASSE NORMANDIE in its sector

Comparison with sector Construction de routes et autoroutes

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of EUROVIA BASSE NORMANDIE is estimated at 3 489 532 € (range 2 255 716€ - 7 679 775€). With an EBITDA of 1 066 518€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
67 tx
2255k€ 3489k€ 7679k€
3 489 532 € Range: 2 255 716€ - 7 679 775€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 066 518 € × 0.6x
Estimation 600 664 €
292 880€ - 2 749 595€
Revenue Multiple 30%
77 304 561 € × 0.13x
Estimation 10 425 568 €
6 929 108€ - 19 875 846€
Net Income Multiple 20%
990 460 € × 0.3x
Estimation 307 647 €
152 720€ - 1 711 121€
How is this estimate calculated?

This estimate is based on the analysis of 67 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 (Construction de routes et autoroutes)

Compare EUROVIA BASSE NORMANDIE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de routes et autoroutes

Frequently asked questions about EUROVIA BASSE NORMANDIE

What is the revenue of EUROVIA BASSE NORMANDIE ?

The revenue of EUROVIA BASSE NORMANDIE in 2024 is 77.3 M€.

Is EUROVIA BASSE NORMANDIE profitable?

Yes, EUROVIA BASSE NORMANDIE generated a net profit of 990 k€ in 2024.

Where is the headquarters of EUROVIA BASSE NORMANDIE ?

The headquarters of EUROVIA BASSE NORMANDIE is located in BLAINVILLE-SUR-ORNE (14550), in the department Calvados.

Where to find the tax return of EUROVIA BASSE NORMANDIE ?

The tax return of EUROVIA BASSE NORMANDIE 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 EUROVIA BASSE NORMANDIE operate?

EUROVIA BASSE NORMANDIE operates in the sector Construction de routes et autoroutes (NAF code 42.11Z). See the 'Sector positioning' section above to compare the company with its competitors.