GENERALE DU BATIMENT : revenue, balance sheet and financial ratios

GENERALE DU BATIMENT is a French company founded 15 years ago, specialized in the sector Construction de maisons individuelles. Based in VILLENEUVE-LES-BEZIERS (34420), this company of category PME shows in 2024 a revenue of 1.7 M€. 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 - GENERALE DU BATIMENT (SIREN 527535660)
Indicator 2024 2023 2022 2021 2020
Revenue 1 672 195 € 1 615 823 € 2 401 996 € 931 027 € 774 581 €
Net income 28 284 € 23 007 € 3 654 € 14 835 € 24 493 €
EBITDA 52 229 € 32 876 € 29 146 € 40 252 € 30 884 €
Net margin 1.7% 1.4% 0.2% 1.6% 3.2%

Revenue and income statement

In 2024, GENERALE DU BATIMENT achieves revenue of 1.7 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +21.2%. Vs 2023: +3%. After deducting consumption (642 k€), gross margin stands at 1.0 M€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 52 k€, representing 3.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 1.7% 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

1 672 195 €

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

1 030 363 €

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

52 229 €

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

37 770 €

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

28 284 €

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

3.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% 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

79.899%

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

32.066%

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

2.301%

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

1.847

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

27.6%

Solvency indicators evolution
GENERALE DU BATIMENT

Sector positioning

Debt ratio
79.9 2024
2022
2023
2024
Q1: 0.02
Med: 9.46
Q3: 42.45
Average

In 2024, the debt ratio of GENERALE DU BATIMENT (79.90) 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
32.07% 2024
2022
2023
2024
Q1: 5.82%
Med: 26.77%
Q3: 49.1%
Good +17 pts over 3 years

In 2024, the financial autonomy of GENERALE DU BATIMENT (32.1%) 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
1.85 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.71 years
Watch

In 2024, the repayment capacity of GENERALE DU BATIMENT (1.85) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 165.88. 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 12.0x. 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

165.882

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

11.959

Liquidity indicators evolution
GENERALE DU BATIMENT

Sector positioning

Liquidity ratio
165.88 2024
2022
2023
2024
Q1: 127.72
Med: 185.05
Q3: 290.78
Average +17 pts over 3 years

In 2024, the liquidity ratio of GENERALE DU BATIMENT (165.88) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
11.96x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.47x
Excellent

In 2024, the interest coverage of GENERALE DU BATIMENT (12.0x) 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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The gap of 38 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 83 days of revenue, i.e. 387 k€ to permanently finance. Over 2020-2024, WCR increased by +201%, 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

387 280 €

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

69 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

31 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

19 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

83 j

WCR and payment terms evolution
GENERALE DU BATIMENT

Positioning of GENERALE DU BATIMENT in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of GENERALE DU BATIMENT is estimated at 164 514 € (range 79 078€ - 393 474€). With an EBITDA of 52 229€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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 2024
113 transactions
79k€ 164k€ 393k€
164 514 € Range: 79 078€ - 393 474€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
52 229 € × 3.6x
Estimation 190 544 €
71 806€ - 263 523€
Revenue Multiple 30%
1 672 195 € × 0.11x
Estimation 184 002 €
128 052€ - 721 439€
Net Income Multiple 20%
28 284 € × 2.5x
Estimation 70 209 €
23 801€ - 226 405€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 maisons individuelles)

Compare GENERALE DU BATIMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about GENERALE DU BATIMENT

What is the revenue of GENERALE DU BATIMENT ?

The revenue of GENERALE DU BATIMENT in 2024 is 1.7 M€.

Is GENERALE DU BATIMENT profitable?

Yes, GENERALE DU BATIMENT generated a net profit of 28 k€ in 2024.

Where is the headquarters of GENERALE DU BATIMENT ?

The headquarters of GENERALE DU BATIMENT is located in VILLENEUVE-LES-BEZIERS (34420), in the department Herault.

Where to find the tax return of GENERALE DU BATIMENT ?

The tax return of GENERALE DU BATIMENT 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 GENERALE DU BATIMENT operate?

GENERALE DU BATIMENT operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.