HOLDING BATISSEURS BOURGUIGNONS : revenue, balance sheet and financial ratios

HOLDING BATISSEURS BOURGUIGNONS is a French company founded 21 years ago, specialized in the sector Activités des sociétés holding. Based in QUETIGNY (21800), this company of category PME shows in 2024 a revenue of 320 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - HOLDING BATISSEURS BOURGUIGNONS (SIREN 481413375)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 320 000 € 373 000 € 373 000 € 378 727 € 373 000 € 435 000 € 470 000 € 490 000 €
Net income -1 004 692 € -631 161 € 19 444 € 23 110 € -695 € 37 337 € 34 541 € -3 168 €
EBITDA 13 339 € -1 756 € 9 045 € 22 621 € 11 196 € -29 104 € 866 € -20 519 €
Net margin -314.0% -169.2% 5.2% 6.1% -0.2% 8.6% 7.3% -0.6%

Revenue and income statement

In 2024, HOLDING BATISSEURS BOURGUIGNONS achieves revenue of 320 k€. Revenue is declining over the period 2016-2024 (CAGR: -5.2%). Significant drop of -14% vs 2023. After deducting consumption (0 €), gross margin stands at 320 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 13 k€, representing 4.2% of revenue. Positive scissor effect: EBITDA margin improves by +4.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.0 M€ (-314.0% 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

320 000 €

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

320 000 €

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

13 339 €

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

13 339 €

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

-1 004 692 €

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

4.2%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

34.42%

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

63.35%

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

-298.342%

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

-0.354

Solvency indicators evolution
HOLDING BATISSEURS BOURGUIGNONS

Sector positioning

Debt ratio
34.42 2024
2021
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +5 pts over 3 years

In 2024, the debt ratio of HOLDING BATISSEURS BOURGU... (34.42) 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
63.35% 2024
2021
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good -7 pts over 3 years

In 2024, the financial autonomy of HOLDING BATISSEURS BOURGU... (63.4%) 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
-0.35 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of HOLDING BATISSEURS BOURGU... (-0.35) 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 453.13. 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 7728.1x. 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

453.135

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

7728.098

Liquidity indicators evolution
HOLDING BATISSEURS BOURGUIGNONS

Sector positioning

Liquidity ratio
453.13 2024
2021
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -12 pts over 3 years

In 2024, the liquidity ratio of HOLDING BATISSEURS BOURGU... (453.13) 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
7728.1x 2024
2021
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of HOLDING BATISSEURS BOURGU... (7728.1x) 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: 397 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 126 days. The gap of 271 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 356 days of revenue, i.e. 317 k€ to permanently finance. Notable WCR improvement over the period (-54%), freeing up cash.

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

316 822 €

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

397 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

126 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

356 j

WCR and payment terms evolution
HOLDING BATISSEURS BOURGUIGNONS

Positioning of HOLDING BATISSEURS BOURGUIGNONS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of HOLDING BATISSEURS BOURGUIGNONS is estimated at 110 968 € (range 50 779€ - 153 468€). With an EBITDA of 13 339€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
50k€ 110k€ 153k€
110 968 € Range: 50 779€ - 153 468€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 339 € × 4.8x
Estimation 64 505 €
10 919€ - 111 162€
Revenue Multiple 30%
320 000 € × 0.59x
Estimation 188 407 €
117 213€ - 223 980€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare HOLDING BATISSEURS BOURGUIGNONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about HOLDING BATISSEURS BOURGUIGNONS

What is the revenue of HOLDING BATISSEURS BOURGUIGNONS ?

The revenue of HOLDING BATISSEURS BOURGUIGNONS in 2024 is 320 k€.

Is HOLDING BATISSEURS BOURGUIGNONS profitable?

HOLDING BATISSEURS BOURGUIGNONS recorded a net loss in 2024.

Where is the headquarters of HOLDING BATISSEURS BOURGUIGNONS ?

The headquarters of HOLDING BATISSEURS BOURGUIGNONS is located in QUETIGNY (21800), in the department Cote-d'Or.

Where to find the tax return of HOLDING BATISSEURS BOURGUIGNONS ?

The tax return of HOLDING BATISSEURS BOURGUIGNONS 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 HOLDING BATISSEURS BOURGUIGNONS operate?

HOLDING BATISSEURS BOURGUIGNONS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.