LA BELLE DE VIANDE DE PASSY : revenue, balance sheet and financial ratios

LA BELLE DE VIANDE DE PASSY is a French company founded 14 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in PARIS (75016), this company of category PME shows in 2023 a revenue of 766 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 - LA BELLE DE VIANDE DE PASSY (SIREN 538192071)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 765 806 € 839 063 € 1 007 717 € 787 299 € 164 428 € 784 749 € 768 996 € 919 316 €
Net income 9 259 € 33 428 € 44 451 € 43 229 € -38 575 € 512 421 € 142 969 € -105 117 €
EBITDA 34 299 € 66 478 € 157 270 € 59 626 € -8 431 € -10 992 € -97 759 € -12 045 €
Net margin 1.2% 4.0% 4.4% 5.5% -23.5% 65.3% 18.6% -11.4%

Revenue and income statement

In 2023, LA BELLE DE VIANDE DE PASSY achieves revenue of 766 k€. Activity remains stable over the period (CAGR: -2.6%). Slight decline of -9% vs 2022. After deducting consumption (403 k€), gross margin stands at 363 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 4.5% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -48%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

765 806 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

363 108 €

EBITDA (2023) ?
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

34 299 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

20 669 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 259 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 261%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

261.068%

Financial autonomy (2023) ?
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

21.254%

Cash flow / Revenue (2023) ?
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

2.988%

Repayment capacity (2023) ?
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

11.717

Asset age ratio (2023) ?
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

31.3%

Solvency indicators evolution
LA BELLE DE VIANDE DE PASSY

Sector positioning

Debt ratio
261.07 2023
2021
2022
2023
Q1: 1.07
Med: 24.55
Q3: 94.09
Watch

In 2023, the debt ratio of LA BELLE DE VIANDE DE PASSY (261.07) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
21.25% 2023
2021
2022
2023
Q1: 11.92%
Med: 37.88%
Q3: 59.47%
Average +9 pts over 3 years

In 2023, the financial autonomy of LA BELLE DE VIANDE DE PASSY (21.2%) 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
11.72 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.31 years
Q3: 2.46 years
Watch

In 2023, the repayment capacity of LA BELLE DE VIANDE DE PASSY (11.72) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 186.44. 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 23.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

186.442

Interest coverage (2023) ?
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

23.141

Liquidity indicators evolution
LA BELLE DE VIANDE DE PASSY

Sector positioning

Liquidity ratio
186.44 2023
2021
2022
2023
Q1: 83.96
Med: 143.12
Q3: 247.6
Good -10 pts over 3 years

In 2023, the liquidity ratio of LA BELLE DE VIANDE DE PASSY (186.44) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
23.14x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.38x
Q3: 4.2x
Excellent +7 pts over 3 years

In 2023, the interest coverage of LA BELLE DE VIANDE DE PASSY (23.1x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 24 k€ to permanently finance. Over 2016-2023, WCR increased by +178%, requiring additional financing.

Operating WCR (2023) ?
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

23 549 €

Customer credit (2023) ?
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

1 j

Supplier credit (2023) ?
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

64 j

Inventory turnover (2023) ?
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

5 j

WCR in days of revenue (2023) ?
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

11 j

WCR and payment terms evolution
LA BELLE DE VIANDE DE PASSY

Positioning of LA BELLE DE VIANDE DE PASSY in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 79 057€ to 203 189€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
79k€ 154k€ 203k€
154 095 € Range: 79 057€ - 203 189€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 49 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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare LA BELLE DE VIANDE DE PASSY with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about LA BELLE DE VIANDE DE PASSY

What is the revenue of LA BELLE DE VIANDE DE PASSY ?

The revenue of LA BELLE DE VIANDE DE PASSY in 2023 is 766 k€.

Is LA BELLE DE VIANDE DE PASSY profitable?

Yes, LA BELLE DE VIANDE DE PASSY generated a net profit of 9 k€ in 2023.

Where is the headquarters of LA BELLE DE VIANDE DE PASSY ?

The headquarters of LA BELLE DE VIANDE DE PASSY is located in PARIS (75016), in the department Paris.

Where to find the tax return of LA BELLE DE VIANDE DE PASSY ?

The tax return of LA BELLE DE VIANDE DE PASSY 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 LA BELLE DE VIANDE DE PASSY operate?

LA BELLE DE VIANDE DE PASSY operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.