FINANCIERE LECOQ : revenue, balance sheet and financial ratios

FINANCIERE LECOQ is a French company founded 13 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MOISDON-LA-RIVIERE (44520), this company of category PME shows in 2025 a revenue of 131 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 - FINANCIERE LECOQ (SIREN 788553469)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 130 799 € 151 125 € 163 337 € 169 203 € 164 421 € 165 875 € 160 538 € 166 855 € 180 789 € 188 425 €
Net income -10 467 € 26 230 € 4 320 € 10 793 € 93 640 € 4 850 € 669 € 9 000 € 2 143 € -501 €
EBITDA -1 114 € -1 351 € -7 816 € -47 427 € -242 € 2 150 € -4 129 € -1 795 € -2 040 € -1 463 €
Net margin -8.0% 17.4% 2.6% 6.4% 57.0% 2.9% 0.4% 5.4% 1.2% -0.3%

Revenue and income statement

In 2025, FINANCIERE LECOQ achieves revenue of 131 k€. Activity remains stable over the period (CAGR: -4.0%). Significant drop of -13% vs 2024. After deducting consumption (0 €), gross margin stands at 131 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 -1 k€, representing -0.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10 k€ (-8.0% 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

130 799 €

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

130 799 €

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

-1 114 €

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

-1 109 €

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

-10 467 €

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

-0.9%

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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 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. 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

53.2%

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

29.823%

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

-8.003%

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

-9.154

Solvency indicators evolution
FINANCIERE LECOQ

Sector positioning

Debt ratio
53.2 2025
2023
2024
2025
Q1: 0.0
Med: 4.24
Q3: 42.08
Average

In 2025, the debt ratio of FINANCIERE LECOQ (53.20) 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
29.82% 2025
2023
2024
2025
Q1: 8.76%
Med: 48.46%
Q3: 82.53%
Average -14 pts over 3 years

In 2025, the financial autonomy of FINANCIERE LECOQ (29.8%) 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
-9.15 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.57 years
Excellent -50 pts over 3 years

In 2025, the repayment capacity of FINANCIERE LECOQ (-9.15) 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 372.31. 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

372.308

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

-2121.724

Liquidity indicators evolution
FINANCIERE LECOQ

Sector positioning

Liquidity ratio
372.31 2025
2023
2024
2025
Q1: 150.46
Med: 352.75
Q3: 1229.13
Good -6 pts over 3 years

In 2025, the liquidity ratio of FINANCIERE LECOQ (372.31) 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
-2121.72x 2025
2023
2024
2025
Q1: -0.4x
Med: 0.0x
Q3: 0.58x
Watch

In 2025, the interest coverage of FINANCIERE LECOQ (-2121.7x) 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: 39 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Overall, WCR represents 368 days of revenue, i.e. 134 k€ to permanently finance. Over 2016-2025, WCR increased by +193%, requiring additional financing.

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

133 679 €

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

39 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

368 j

WCR and payment terms evolution
FINANCIERE LECOQ

Positioning of FINANCIERE LECOQ in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 23 489€ to 112 867€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
23k€ 45k€ 112k€
45 318 € Range: 23 489€ - 112 867€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 35 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 (Conseil pour les affaires et autres conseils de gestion)

Compare FINANCIERE LECOQ with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about FINANCIERE LECOQ

What is the revenue of FINANCIERE LECOQ ?

The revenue of FINANCIERE LECOQ in 2025 is 131 k€.

Is FINANCIERE LECOQ profitable?

FINANCIERE LECOQ recorded a net loss in 2025.

Where is the headquarters of FINANCIERE LECOQ ?

The headquarters of FINANCIERE LECOQ is located in MOISDON-LA-RIVIERE (44520), in the department Loire-Atlantique.

Where to find the tax return of FINANCIERE LECOQ ?

The tax return of FINANCIERE LECOQ 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 FINANCIERE LECOQ operate?

FINANCIERE LECOQ operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.