SIREN : 814888657
HOREBO is a French company founded 10 years ago, specialized in the sector Restauration traditionnelle. Based in BANYULS-DELS-ASPRES (66300), this company of category PME shows in 2024 a revenue of 3.2 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 3 194 656 € | 2 964 671 € | 2 694 687 € | 1 160 726 € | 669 511 € | 2 042 334 € | 2 181 224 € | 2 335 022 € | 2 043 424 € |
| Net income | 32 812 € | 108 456 € | 59 452 € | -66 753 € | -489 175 € | -122 670 € | -89 737 € | -56 787 € | -128 311 € |
| EBITDA | 652 877 € | 718 913 € | 655 879 € | 442 669 € | -73 200 € | 443 731 € | 471 994 € | 503 047 € | 238 193 € |
| Net margin | 1.0% | 3.7% | 2.2% | -5.8% | -73.1% | -6.0% | -4.1% | -2.4% | -6.3% |
In 2024, HOREBO achieves revenue of 3.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Vs 2023: +8%. After deducting consumption (1.2 M€), gross margin stands at 2.0 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 653 k€, representing 20.4% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -9%, reducing margin by 3.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
3 194 656 €
1 970 355 €
652 877 €
57 939 €
32 812 €
20.4%
The debt ratio (= Financial debt / Equity x 100) stands at -1339%. 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 -6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
-1338.944%
-5.844%
7.229%
4.074
30.5%
In 2024, the debt ratio of HOREBO (-1338.94) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of HOREBO (-5.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of HOREBO (4.07) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 103.87. 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 3.7x. Financial charges are adequately covered by operations.
103.867
3.665
In 2024, the liquidity ratio of HOREBO (103.87) 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.
In 2024, the interest coverage of HOREBO (3.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 23 days of revenue, i.e. 205 k€ to permanently finance.
204 522 €
5 j
52 j
17 j
23 j
Based on 698 transactions of similar company sales in 2024, the value of HOREBO is estimated at 2 353 821 € (range 1 208 067€ - 4 372 242€). With an EBITDA of 652 877€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
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This estimate is based on the analysis of 698 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare HOREBO with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of HOREBO in 2024 is 3.2 M€.
Yes, HOREBO generated a net profit of 33 k€ in 2024.
The headquarters of HOREBO is located in BANYULS-DELS-ASPRES (66300), in the department Pyrenees-Orientales.
The tax return of HOREBO 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).
HOREBO operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.