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HORIZON CONSULTANT : revenue, balance sheet and financial ratios

HORIZON CONSULTANT is a French company founded 35 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in TASSIN-LA-DEMI-LUNE (69160), this company of category PME shows in 2016 a revenue of 188 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - HORIZON CONSULTANT (SIREN 378260004)
Indicator 2016
Revenue 187 786 €
Net income 6 023 €
EBITDA -33 159 €
Net margin 3.2%

Revenue and income statement

In 2016, HORIZON CONSULTANT achieves revenue of 188 k€. After deducting consumption (0 €), gross margin stands at 188 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 -33 k€, representing -17.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

187 786 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

187 786 €

EBITDA (2016) ?
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

-33 159 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 220 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 023 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-17.7%

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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 1%. 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 43%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.477%

Financial autonomy (2016) ?
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

42.73%

Cash flow / Revenue (2016) ?
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

1.295%

Repayment capacity (2016) ?
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

0.939

Solvency indicators evolution
HORIZON CONSULTANT

Sector positioning

Debt ratio
1.48 2016
2016
Q1: 0.0
Med: 7.68
Q3: 54.19
Good

In 2016, the debt ratio of HORIZON CONSULTANT (1.48) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
42.73% 2016
2016
Q1: 11.77%
Med: 42.8%
Q3: 70.67%
Average

In 2016, the financial autonomy of HORIZON CONSULTANT (42.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.94 years 2016
2016
Q1: 0.0 years
Med: 0.02 years
Q3: 1.56 years
Average

In 2016, the repayment capacity of HORIZON CONSULTANT (0.94) 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 89.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

89.961

Interest coverage (2016) ?
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

0.0

Liquidity indicators evolution
HORIZON CONSULTANT

Sector positioning

Liquidity ratio
89.96 2016
2016
Q1: 106.39
Med: 191.21
Q3: 431.0
Watch

In 2016, the liquidity ratio of HORIZON CONSULTANT (89.96) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2016
2016
Q1: 0.0x
Med: 0.0x
Q3: 3.01x
Average

In 2016, the interest coverage of HORIZON CONSULTANT (0.0x) 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: 230 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 698 days. Excellent situation: suppliers finance 468 days of the operating cycle (retail model). Overall, WCR represents 252 days of revenue, i.e. 132 k€ to permanently finance.

Operating WCR (2016) ?
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

131 542 €

Customer credit (2016) ?
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

230 j

Supplier credit (2016) ?
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

698 j

Inventory turnover (2016) ?
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 (2016) ?
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

252 j

WCR and payment terms evolution
HORIZON CONSULTANT

Positioning of HORIZON CONSULTANT in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of HORIZON CONSULTANT is estimated at 115 540 € (range 33 161€ - 228 007€). The price/revenue ratio is 0.98x (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.

Estimated enterprise value 2016
193 transactions
33k€ 115k€ 228k€
115 540 € Range: 33 161€ - 228 007€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
187 786 € × 0.98x
Estimation 184 486 €
51 447€ - 343 112€
Net Income Multiple 20%
6 023 € × 2.0x
Estimation 12 122 €
5 734€ - 55 349€
How is this estimate calculated?

This estimate is based on the analysis of 193 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 agents et courtiers d'assurances)

Compare HORIZON CONSULTANT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about HORIZON CONSULTANT

What is the revenue of HORIZON CONSULTANT ?

The revenue of HORIZON CONSULTANT in 2016 is 188 k€.

Is HORIZON CONSULTANT profitable?

Yes, HORIZON CONSULTANT generated a net profit of 6 k€ in 2016.

Where is the headquarters of HORIZON CONSULTANT ?

The headquarters of HORIZON CONSULTANT is located in TASSIN-LA-DEMI-LUNE (69160), in the department Rhone.

Where to find the tax return of HORIZON CONSULTANT ?

The tax return of HORIZON CONSULTANT 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 HORIZON CONSULTANT operate?

HORIZON CONSULTANT operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.