HEITMANN ET FILS : revenue, balance sheet and financial ratios

HEITMANN ET FILS is a French company founded 26 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in VELESMES-ESSARTS (25410), this company of category PME shows in 2024 a revenue of 8.0 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 - HEITMANN ET FILS (SIREN 429049398)
Indicator 2024 2023 2022
Revenue 8 014 973 € 8 752 849 € 7 887 035 €
Net income 549 716 € -279 299 € 200 273 €
EBITDA 762 430 € -441 793 € 240 916 €
Net margin 6.9% -3.2% 2.5%

Revenue and income statement

En 2024, HEITMANN ET FILS alcanza unos ingresos de 8.0 M€. Los ingresos crecen positivamente durante 3 años (TCAC: +0.8%). Ligera caída de -8% vs 2023. Tras deducir el consumo (1.2 M€), el margen bruto se sitúa en 6.8 M€, es decir, una tasa del 85%. El EBITDA alcanza 762 k€, representando el 9.5% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +14.6 puntos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 550 k€, es decir, el 6.9% de los ingresos.

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

8 014 973 €

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

6 795 178 €

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

762 430 €

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

638 268 €

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

549 716 €

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

9.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 26%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 43%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 0.6 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 8.1% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.

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

25.8%

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

42.581%

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

8.075%

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

0.58

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

25.2%

Solvency indicators evolution
HEITMANN ET FILS

Sector positioning

Ratio de endeudamiento
25.8 2024
2022
2023
2024
Q1: 7.67
Med: 32.36
Q3: 83.32
Bueno

En 2024, el ratio de endeudamiento de HEITMANN ET FILS (25.80) se sitúa por debajo de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Esta posición controlada refleja una gestión prudente.

Autonomía financiera
42.58% 2024
2022
2023
2024
Q1: 20.82%
Med: 39.09%
Q3: 56.12%
Bueno +10 pts over 3 years

En 2024, el autonomía financiera de HEITMANN ET FILS (42.6%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
0.58 ans 2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.6 ans
Q3: 2.11 ans
Bueno -23 pts over 3 years

En 2024, el capacidad de reembolso de HEITMANN ET FILS (0.6 an) se sitúa por debajo de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Esta posición controlada refleja una gestión prudente.

Liquidity ratios

El ratio de liquidez se sitúa en 174.48. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 2.6x. Los gastos financieros están adecuadamente cubiertos por las operaciones.

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

174.482

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

2.563

Liquidity indicators evolution
HEITMANN ET FILS

Sector positioning

Ratio de liquidez
174.48 2024
2022
2023
2024
Q1: 141.46
Med: 199.6
Q3: 300.73
Average +6 pts over 3 years

En 2024, el ratio de liquidez de HEITMANN ET FILS (174.48) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
2.56x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.92x
Q3: 4.81x
Bueno -14 pts over 3 years

En 2024, el cobertura de intereses de HEITMANN ET FILS (2.6x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 76 días. Plazo proveedores: 52 días. La empresa debe financiar 24 días de desfase. La rotación de existencias es de 4 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 82 días de ingresos.

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

1 819 319 €

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

76 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

52 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

4 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

82 j

WCR and payment terms evolution
HEITMANN ET FILS

Positioning of HEITMANN ET FILS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 386 432€ to 7 528 696€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
386k€ 1218k€ 7528k€
1 218 675 € Range: 386 432€ - 7 528 696€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de terrassement courants et travaux préparatoires)

Compare HEITMANN ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about HEITMANN ET FILS

What is the revenue of HEITMANN ET FILS ?

The revenue of HEITMANN ET FILS in 2024 is 8.0 M€.

Is HEITMANN ET FILS profitable?

Yes, HEITMANN ET FILS generated a net profit of 550 k€ in 2024.

Where is the headquarters of HEITMANN ET FILS ?

The headquarters of HEITMANN ET FILS is located in VELESMES-ESSARTS (25410), in the department Doubs.

Where to find the tax return of HEITMANN ET FILS ?

The tax return of HEITMANN ET FILS 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 HEITMANN ET FILS operate?

HEITMANN ET FILS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.