SIREN : 808626683
FLEU is a French company founded 11 years ago, specialized in the sector Débits de boissons. Based in SASSENAGE (38360), this company of category PME shows in 2023 a revenue of 97 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
| Indicator | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|
| Revenue | 96 735 € | 40 627 € | 20 946 € | 61 847 € |
| Net income | 13 905 € | 2 293 € | 16 311 € | 10 210 € |
| EBITDA | 14 681 € | 2 725 € | 8 827 € | 4 585 € |
| Net margin | 14.4% | 5.6% | 77.9% | 16.5% |
In 2023, FLEU achieves revenue of 97 k€. Over the period 2020-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +16.1%. Vs 2022, growth of +138% (41 k€ -> 97 k€). After deducting consumption (35 k€), gross margin stands at 61 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 15.2% of revenue. Positive scissor effect: EBITDA margin improves by +8.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 14.4% of revenue. This profit can be retained or distributed to shareholders.
96 735 €
61 377 €
14 681 €
14 018 €
13 905 €
15.2%
The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
6.725%
5.732%
14.371%
0.134
In 2023, the debt ratio of FLEU (6.72) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of FLEU (5.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of FLEU (0.13) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 341.33. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
341.332
0.204
In 2023, the liquidity ratio of FLEU (341.33) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2023, the interest coverage of FLEU (0.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 1 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 63 days of revenue, i.e. 17 k€ to permanently finance. Over 2020-2023, WCR increased by +37%, requiring additional financing.
16 955 €
0 j
1 j
45 j
63 j
Based on 123 transactions of similar company sales in 2023, the value of FLEU is estimated at 92 265 € (range 54 647€ - 149 072€). With an EBITDA of 14 681€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.97x (in line with sector norms). 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.
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This estimate is based on the analysis of 123 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare FLEU with other companies in the same sector:
The revenue of FLEU in 2023 is 97 k€.
Yes, FLEU generated a net profit of 14 k€ in 2023.
The headquarters of FLEU is located in SASSENAGE (38360), in the department Isere.
The tax return of FLEU 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).
FLEU operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.