GROUPE HORIZON CONSEIL : revenue, balance sheet and financial ratios

GROUPE HORIZON CONSEIL is a French company founded 15 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LUISANT (28600), this company of category PME shows in 2025 a revenue of 672 k€. 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 - GROUPE HORIZON CONSEIL (SIREN 524982212)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Revenue 671 913 € 610 084 € 704 227 € 802 878 € 901 950 € 1 228 931 € 693 418 € 472 753 € 484 992 € 456 223 € 476 523 € 275 600 €
Net income 161 950 € 203 304 € 254 629 € 173 029 € 453 160 € 262 274 € 471 805 € 456 036 € 746 554 € 660 116 € 564 497 € 46 683 €
EBITDA -28 986 € -1 160 € -72 910 € 8 326 € 15 425 € -106 297 € -11 852 € 87 673 € 99 575 € 89 407 € 86 039 € 11 795 €
Net margin 24.1% 33.3% 36.2% 21.6% 50.2% 21.3% 68.0% 96.5% 153.9% 144.7% 118.5% 16.9%

Revenue and income statement

In 2025, GROUPE HORIZON CONSEIL achieves revenue of 672 k€. Over the period 2013-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2024, growth of +10% (610 k€ -> 672 k€). After deducting consumption (0 €), gross margin stands at 672 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 -29 k€, representing -4.3% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -2399%, reducing margin by 4.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 162 k€, i.e. 24.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

671 913 €

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

671 913 €

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

-28 986 €

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

-44 490 €

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

161 950 €

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

-4.3%

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Chart evolution

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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 14%. 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.4% 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 (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

14.102%

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

74.033%

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

25.367%

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

0.631

Asset age ratio (2025) ?
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

60.4%

Solvency indicators evolution
GROUPE HORIZON CONSEIL

Sector positioning

Debt ratio
14.1 2025
2022
2024
2025
Q1: 0.0
Med: 4.29
Q3: 41.73
Average

In 2025, the debt ratio of GROUPE HORIZON CONSEIL (14.10) 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
74.03% 2025
2022
2024
2025
Q1: 8.5%
Med: 48.09%
Q3: 82.21%
Good

In 2025, the financial autonomy of GROUPE HORIZON CONSEIL (74.0%) 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
0.63 years 2025
2022
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Average

In 2025, the repayment capacity of GROUPE HORIZON CONSEIL (0.63) 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 266.91. 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

266.909

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

-6.486

Liquidity indicators evolution
GROUPE HORIZON CONSEIL

Sector positioning

Liquidity ratio
266.91 2025
2022
2024
2025
Q1: 148.71
Med: 349.75
Q3: 1213.74
Average -13 pts over 3 years

In 2025, the liquidity ratio of GROUPE HORIZON CONSEIL (266.91) 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
-6.49x 2025
2022
2024
2025
Q1: -0.32x
Med: 0.0x
Q3: 0.63x
Average

In 2025, the interest coverage of GROUPE HORIZON CONSEIL (-6.5x) 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The gap of 41 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 173 days of revenue, i.e. 322 k€ to permanently finance. Over 2013-2025, WCR increased by +28293%, 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

322 451 €

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

62 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

21 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

173 j

WCR and payment terms evolution
GROUPE HORIZON CONSEIL

Positioning of GROUPE HORIZON CONSEIL 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 275 552€ to 1 075 987€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
275k€ 497k€ 1075k€
497 328 € Range: 275 552€ - 1 075 987€
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 GROUPE HORIZON CONSEIL 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 GROUPE HORIZON CONSEIL

What is the revenue of GROUPE HORIZON CONSEIL ?

The revenue of GROUPE HORIZON CONSEIL in 2025 is 672 k€.

Is GROUPE HORIZON CONSEIL profitable?

Yes, GROUPE HORIZON CONSEIL generated a net profit of 162 k€ in 2025.

Where is the headquarters of GROUPE HORIZON CONSEIL ?

The headquarters of GROUPE HORIZON CONSEIL is located in LUISANT (28600), in the department Eure-et-Loir.

Where to find the tax return of GROUPE HORIZON CONSEIL ?

The tax return of GROUPE HORIZON CONSEIL 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 HORIZON CONSEIL operate?

GROUPE HORIZON CONSEIL 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.