LA BIO DU BESSIN : revenue, balance sheet and financial ratios

LA BIO DU BESSIN is a French company founded 11 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in SAINT-VIGOR-LE-GRAND (14400), this company of category PME shows in 2025 a revenue of 2.2 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

Financial history - LA BIO DU BESSIN (SIREN 804290765)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 2 213 124 € 1 992 622 € N/C N/C N/C N/C N/C 1 792 931 € N/C
Net income 68 361 € -13 111 € -6 691 € -58 658 € 13 040 € 103 354 € -60 564 € 52 504 € 15 857 €
EBITDA 83 219 € 52 527 € N/C N/C N/C N/C N/C 107 386 € N/C
Net margin 3.1% -0.7% N/C N/C N/C N/C N/C 2.9% N/C

Revenue and income statement

In 2025, LA BIO DU BESSIN achieves revenue of 2.2 M€. Revenue is growing positively over 9 years (CAGR: +2.7%). Vs 2024, growth of +11% (2.0 M€ -> 2.2 M€). After deducting consumption (1.5 M€), gross margin stands at 677 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 83 k€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 213 124 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

677 210 €

EBITDA (2025) ?
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

83 219 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

34 289 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

68 361 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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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 686%. 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 9%. 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 5.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

685.663%

Financial autonomy (2025) ?
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

9.06%

Cash flow / Revenue (2025) ?
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

5.102%

Repayment capacity (2025) ?
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

4.081

Asset age ratio (2025) ?
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

16.6%

Solvency indicators evolution
LA BIO DU BESSIN

Sector positioning

Debt ratio
685.66 2025
2023
2024
2025
Q1: 0.15
Med: 16.09
Q3: 55.94
Watch

In 2025, the debt ratio of LA BIO DU BESSIN (685.66) 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
9.06% 2025
2023
2024
2025
Q1: 13.87%
Med: 44.34%
Q3: 64.59%
Watch

In 2025, the financial autonomy of LA BIO DU BESSIN (9.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
4.08 years 2025
2024
2025
Q1: 0.0 years
Med: 0.39 years
Q3: 2.65 years
Watch

In 2025, the repayment capacity of LA BIO DU BESSIN (4.08) 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 223.85. 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 3.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

223.85

Interest coverage (2025) ?
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

3.436

Liquidity indicators evolution
LA BIO DU BESSIN

Sector positioning

Liquidity ratio
223.85 2025
2023
2024
2025
Q1: 143.7
Med: 224.42
Q3: 399.97
Average -7 pts over 3 years

In 2025, the liquidity ratio of LA BIO DU BESSIN (223.85) 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
3.44x 2025
2024
2025
Q1: 0.0x
Med: 0.12x
Q3: 5.21x
Good -9 pts over 2 years

In 2025, the interest coverage of LA BIO DU BESSIN (3.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 47 days of revenue, i.e. 289 k€ to permanently finance.

Operating WCR (2025) ?
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

289 100 €

Customer credit (2025) ?
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

6 j

Supplier credit (2025) ?
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

30 j

Inventory turnover (2025) ?
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

23 j

WCR in days of revenue (2025) ?
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

47 j

WCR and payment terms evolution
LA BIO DU BESSIN

Positioning of LA BIO DU BESSIN in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Based on 185 transactions of similar company sales (all years), the value of LA BIO DU BESSIN is estimated at 369 431 € (range 160 451€ - 935 388€). With an EBITDA of 83 219€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.28x (conservative valuation). 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 2025
185 transactions
160k€ 369k€ 935k€
369 431 € Range: 160 451€ - 935 388€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
83 219 € × 3.3x
Estimation 275 815 €
87 473€ - 508 870€
Revenue Multiple 30%
2 213 124 € × 0.28x
Estimation 619 593 €
323 564€ - 1 879 307€
Net Income Multiple 20%
68 361 € × 3.3x
Estimation 228 231 €
98 230€ - 585 806€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 185 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 (Autres commerces de détail en magasin non spécialisé)

Compare LA BIO DU BESSIN with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about LA BIO DU BESSIN

What is the revenue of LA BIO DU BESSIN ?

The revenue of LA BIO DU BESSIN in 2025 is 2.2 M€.

Is LA BIO DU BESSIN profitable?

Yes, LA BIO DU BESSIN generated a net profit of 68 k€ in 2025.

Where is the headquarters of LA BIO DU BESSIN ?

The headquarters of LA BIO DU BESSIN is located in SAINT-VIGOR-LE-GRAND (14400), in the department Calvados.

Where to find the tax return of LA BIO DU BESSIN ?

The tax return of LA BIO DU BESSIN 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 BIO DU BESSIN operate?

LA BIO DU BESSIN operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.