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LA BOUCHERIE DE CHRISTOPHE ET MARTINE : revenue, balance sheet and financial ratios

LA BOUCHERIE DE CHRISTOPHE ET MARTINE is a French company founded 9 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in LES SABLES-D'OLONNE (85100), this company of category PME shows in 2020 a revenue of 2.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LA BOUCHERIE DE CHRISTOPHE ET MARTINE (SIREN 829269935)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue N/C N/C N/C N/C N/C 2 066 402 € N/C
Net income -77 055 € 64 674 € 19 979 € -87 400 € 82 344 € 67 678 € 8 834 €
EBITDA N/C N/C N/C N/C N/C 128 196 € N/C
Net margin N/C N/C N/C N/C N/C 3.3% N/C

Revenue and income statement

In 2025, LA BOUCHERIE DE CHRISTOPHE ET MARTINE records a net loss of 77 k€. This deficit will reduce equity on the balance sheet.

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

-77 055 €

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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 175%. 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 32%. The balance between equity and debt is satisfactory.

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

174.946%

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

31.551%

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

49.6%

Solvency indicators evolution
LA BOUCHERIE DE CHRISTOPHE ET MARTINE

Sector positioning

Debt ratio
174.95 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Average

In 2025, the debt ratio of LA BOUCHERIE DE CHRISTOPH... (174.95) 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
31.55% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Average +8 pts over 3 years

In 2025, the financial autonomy of LA BOUCHERIE DE CHRISTOPH... (31.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 991.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

991.416

Liquidity indicators evolution
LA BOUCHERIE DE CHRISTOPHE ET MARTINE

Sector positioning

Liquidity ratio
991.42 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Excellent +60 pts over 3 years

In 2025, the liquidity ratio of LA BOUCHERIE DE CHRISTOPH... (991.42) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
LA BOUCHERIE DE CHRISTOPHE ET MARTINE

Positioning of LA BOUCHERIE DE CHRISTOPHE ET MARTINE in its sector

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

Similar companies (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare LA BOUCHERIE DE CHRISTOPHE ET MARTINE 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 BOUCHERIE DE CHRISTOPHE ET MARTINE

What is the revenue of LA BOUCHERIE DE CHRISTOPHE ET MARTINE ?

The revenue of LA BOUCHERIE DE CHRISTOPHE ET MARTINE in 2020 is 2.1 M€.

Is LA BOUCHERIE DE CHRISTOPHE ET MARTINE profitable?

LA BOUCHERIE DE CHRISTOPHE ET MARTINE recorded a net loss in 2025.

Where is the headquarters of LA BOUCHERIE DE CHRISTOPHE ET MARTINE ?

The headquarters of LA BOUCHERIE DE CHRISTOPHE ET MARTINE is located in LES SABLES-D'OLONNE (85100), in the department Vendee.

Where to find the tax return of LA BOUCHERIE DE CHRISTOPHE ET MARTINE ?

The tax return of LA BOUCHERIE DE CHRISTOPHE ET MARTINE 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 BOUCHERIE DE CHRISTOPHE ET MARTINE operate?

LA BOUCHERIE DE CHRISTOPHE ET MARTINE 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.