LA BUCHE FORESTIERE : revenue, balance sheet and financial ratios

LA BUCHE FORESTIERE is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in CHAMPAGNE (72470), this company of category ETI shows in 2025 a revenue of 2.9 M€. 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 - LA BUCHE FORESTIERE (SIREN 482471695)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 2 875 493 € N/C N/C 2 082 274 € 1 633 332 € 1 466 303 € 1 345 440 € 1 304 994 € 1 039 287 €
Net income -126 421 € 47 977 € 154 990 € 214 461 € 95 808 € 40 217 € 64 160 € 86 231 € 84 051 €
EBITDA -25 911 € N/C N/C 370 201 € 184 010 € 166 565 € 119 507 € 156 721 € 141 231 €
Net margin -4.4% N/C N/C 10.3% 5.9% 2.7% 4.8% 6.6% 8.1%

Revenue and income statement

In 2025, LA BUCHE FORESTIERE achieves revenue of 2.9 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +12.0%. After deducting consumption (1.9 M€), gross margin stands at 1.0 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -26 k€, representing -0.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -126 k€ (-4.4% of revenue), which will impact equity.

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

2 875 493 €

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

1 007 694 €

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

-25 911 €

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

-150 557 €

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

-126 421 €

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

-0.9%

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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 109%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. 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

108.611%

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

34.415%

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

-0.448%

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

-68.603

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

51.1%

Solvency indicators evolution
LA BUCHE FORESTIERE

Sector positioning

Debt ratio
108.61 2025
2023
2024
2025
Q1: 4.03
Med: 17.05
Q3: 52.61
Watch +39 pts over 3 years

In 2025, the debt ratio of LA BUCHE FORESTIERE (108.61) 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
34.41% 2025
2023
2024
2025
Q1: 28.98%
Med: 48.26%
Q3: 64.35%
Average -44 pts over 3 years

In 2025, the financial autonomy of LA BUCHE FORESTIERE (34.4%) 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
-68.6 years 2025
2025
Q1: 0.0 years
Med: 0.55 years
Q3: 2.68 years
Excellent

In 2025, the repayment capacity of LA BUCHE FORESTIERE (-68.60) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 230.89. 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

230.886

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

-109.158

Liquidity indicators evolution
LA BUCHE FORESTIERE

Sector positioning

Liquidity ratio
230.89 2025
2023
2024
2025
Q1: 160.69
Med: 230.3
Q3: 363.44
Good -25 pts over 3 years

In 2025, the liquidity ratio of LA BUCHE FORESTIERE (230.89) 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
-109.16x 2025
2025
Q1: 0.0x
Med: 1.4x
Q3: 7.85x
Watch

In 2025, the interest coverage of LA BUCHE FORESTIERE (-109.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 130 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 148 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2025, WCR increased by +480%, requiring additional financing.

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

1 181 741 €

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

24 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

55 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

130 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

148 j

WCR and payment terms evolution
LA BUCHE FORESTIERE

Positioning of LA BUCHE FORESTIERE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare LA BUCHE FORESTIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about LA BUCHE FORESTIERE

What is the revenue of LA BUCHE FORESTIERE ?

The revenue of LA BUCHE FORESTIERE in 2025 is 2.9 M€.

Is LA BUCHE FORESTIERE profitable?

LA BUCHE FORESTIERE recorded a net loss in 2025.

Where is the headquarters of LA BUCHE FORESTIERE ?

The headquarters of LA BUCHE FORESTIERE is located in CHAMPAGNE (72470), in the department Sarthe.

Where to find the tax return of LA BUCHE FORESTIERE ?

The tax return of LA BUCHE FORESTIERE 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 BUCHE FORESTIERE operate?

LA BUCHE FORESTIERE operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.