FONCIERE B2 HOTEL INVEST SAS : revenue, balance sheet and financial ratios

FONCIERE B2 HOTEL INVEST SAS is a French company founded 13 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75008), this company of category ETI shows in 2024 a revenue of 20.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - FONCIERE B2 HOTEL INVEST SAS (SIREN 788914984)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 20 245 042 € 19 127 513 € 18 212 608 € 17 719 526 € 17 820 857 € 29 296 481 € 39 900 792 € 38 479 793 € 38 452 765 €
Net income 4 413 800 € 6 846 533 € 6 902 311 € 6 751 059 € 5 557 343 € 97 734 893 € -802 895 € -5 986 954 € -1 052 390 €
EBITDA 17 554 746 € 14 077 487 € 15 626 743 € 15 066 912 € 15 164 890 € 24 924 328 € 33 977 326 € 29 785 046 € 33 162 606 €
Net margin 21.8% 35.8% 37.9% 38.1% 31.2% 333.6% -2.0% -15.6% -2.7%

Revenue and income statement

In 2024, FONCIERE B2 HOTEL INVEST SAS achieves revenue of 20.2 M€. Revenue is declining over the period 2016-2024 (CAGR: -7.7%). Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 20.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17.6 M€, representing 86.7% of revenue. Positive scissor effect: EBITDA margin improves by +13.1 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 4.4 M€, i.e. 21.8% 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

20 245 042 €

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

20 245 042 €

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

17 554 746 €

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

10 960 549 €

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

4 413 800 €

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

86.7%

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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 194%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 54.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

194.423%

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

33.861%

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

54.365%

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

11.434

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

73.2%

Solvency indicators evolution
FONCIERE B2 HOTEL INVEST SAS

Sector positioning

Debt ratio
194.42 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average

In 2024, the debt ratio of FONCIERE B2 HOTEL INVEST... (194.42) 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
33.86% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Good

In 2024, the financial autonomy of FONCIERE B2 HOTEL INVEST... (33.9%) 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
11.43 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average

In 2024, the repayment capacity of FONCIERE B2 HOTEL INVEST... (11.43) 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 935.02. 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 40.0x. Operating income very largely covers interest expenses: high safety margin.

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

935.02

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

40.001

Liquidity indicators evolution
FONCIERE B2 HOTEL INVEST SAS

Sector positioning

Liquidity ratio
935.02 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Good -10 pts over 3 years

In 2024, the liquidity ratio of FONCIERE B2 HOTEL INVEST... (935.02) 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
40.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent

In 2024, the interest coverage of FONCIERE B2 HOTEL INVEST... (40.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The company must finance 18 days of gap between collections and payments. Overall, WCR represents 50 days of revenue, i.e. 2.8 M€ to permanently finance. Over 2016-2024, WCR increased by +759%, 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

2 832 686 €

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

42 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

24 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

0 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

50 j

WCR and payment terms evolution
FONCIERE B2 HOTEL INVEST SAS

Positioning of FONCIERE B2 HOTEL INVEST SAS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of FONCIERE B2 HOTEL INVEST SAS is estimated at 60 066 257 € (range 16 691 530€ - 107 779 360€). With an EBITDA of 17 554 746€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
16691k€ 60066k€ 107779k€
60 066 257 € Range: 16 691 530€ - 107 779 360€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 554 746 € × 5.6x
Estimation 98 303 553 €
26 021 595€ - 175 459 730€
Revenue Multiple 30%
20 245 042 € × 0.81x
Estimation 16 330 208 €
6 240 292€ - 30 451 849€
Net Income Multiple 20%
4 413 800 € × 6.8x
Estimation 30 077 094 €
9 043 227€ - 54 569 703€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare FONCIERE B2 HOTEL INVEST SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about FONCIERE B2 HOTEL INVEST SAS

What is the revenue of FONCIERE B2 HOTEL INVEST SAS ?

The revenue of FONCIERE B2 HOTEL INVEST SAS in 2024 is 20.2 M€.

Is FONCIERE B2 HOTEL INVEST SAS profitable?

Yes, FONCIERE B2 HOTEL INVEST SAS generated a net profit of 4.4 M€ in 2024.

Where is the headquarters of FONCIERE B2 HOTEL INVEST SAS ?

The headquarters of FONCIERE B2 HOTEL INVEST SAS is located in PARIS (75008), in the department Paris.

Where to find the tax return of FONCIERE B2 HOTEL INVEST SAS ?

The tax return of FONCIERE B2 HOTEL INVEST SAS 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 FONCIERE B2 HOTEL INVEST SAS operate?

FONCIERE B2 HOTEL INVEST SAS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.