GROUPE BERIA : revenue, balance sheet and financial ratios

GROUPE BERIA is a French company founded 27 years ago, specialized in the sector Photocopie, préparation de documents et autres activités spécialisées de soutien de bureau. Based in MERIGNAC (33700), this company of category PME shows in 2024 a revenue of 574 k€. 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 - GROUPE BERIA (SIREN 422909432)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 574 241 € 625 589 € 626 915 € 589 819 € 554 208 € 657 225 € 712 112 € 721 813 € 813 221 €
Net income -15 482 € 5 795 € 6 982 € -53 864 € -31 432 € -13 236 € 40 593 € 245 553 € 49 424 €
EBITDA -30 715 € -22 993 € -5 169 € -60 130 € -72 124 € -30 895 € 17 915 € 9 072 € 49 903 €
Net margin -2.7% 0.9% 1.1% -9.1% -5.7% -2.0% 5.7% 34.0% 6.1%

Revenue and income statement

In 2024, GROUPE BERIA achieves revenue of 574 k€. Activity remains stable over the period (CAGR: -4.3%). Slight decline of -8% vs 2023. After deducting consumption (19 k€), gross margin stands at 555 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -31 k€, representing -5.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -15 k€ (-2.7% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

574 241 €

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

555 438 €

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

-30 715 €

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

-21 085 €

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

-15 482 €

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

-5.3%

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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 30%. 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 39%. The balance between equity and debt is satisfactory.

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

29.949%

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

39.0%

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

-3.809%

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

-2.036

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

2.4%

Solvency indicators evolution
GROUPE BERIA

Sector positioning

Debt ratio
29.95 2024
2022
2023
2024
Q1: 0.0
Med: 10.07
Q3: 45.32
Average -9 pts over 3 years

In 2024, the debt ratio of GROUPE BERIA (29.95) 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
39.0% 2024
2022
2023
2024
Q1: 4.2%
Med: 30.64%
Q3: 57.65%
Good +8 pts over 3 years

In 2024, the financial autonomy of GROUPE BERIA (39.0%) 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
-2.04 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.08 years
Excellent +7 pts over 3 years

In 2024, the repayment capacity of GROUPE BERIA (-2.04) 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 153.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

153.831

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

-1.26

Liquidity indicators evolution
GROUPE BERIA

Sector positioning

Liquidity ratio
153.83 2024
2022
2023
2024
Q1: 117.36
Med: 208.81
Q3: 396.31
Average -6 pts over 3 years

In 2024, the liquidity ratio of GROUPE BERIA (153.83) 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
-1.26x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.64x
Average

In 2024, the interest coverage of GROUPE BERIA (-1.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 139 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 209 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 141 days of revenue, i.e. 225 k€ to permanently finance.

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

225 206 €

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

139 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

209 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

3 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

141 j

WCR and payment terms evolution
GROUPE BERIA

Positioning of GROUPE BERIA in its sector

Comparison with sector Photocopie, préparation de documents et autres activités spécialisées de soutien de bureau

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 83 760€ to 275 695€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
83k€ 126k€ 275k€
126 675 € Range: 83 760€ - 275 695€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Photocopie, préparation de documents et autres activités spécialisées de soutien de bureau)

Compare GROUPE BERIA with other companies in the same sector:

Voir toutes les statistiques du secteur Photocopie, préparation de documents et autres activités spécialisées de soutien de bureau

Frequently asked questions about GROUPE BERIA

What is the revenue of GROUPE BERIA ?

The revenue of GROUPE BERIA in 2024 is 574 k€.

Is GROUPE BERIA profitable?

GROUPE BERIA recorded a net loss in 2024.

Where is the headquarters of GROUPE BERIA ?

The headquarters of GROUPE BERIA is located in MERIGNAC (33700), in the department Gironde.

Where to find the tax return of GROUPE BERIA ?

The tax return of GROUPE BERIA 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 GROUPE BERIA operate?

GROUPE BERIA operates in the sector Photocopie, préparation de documents et autres activités spécialisées de soutien de bureau (NAF code 82.19Z). See the 'Sector positioning' section above to compare the company with its competitors.