LA TRUFFE NOIRE : revenue, balance sheet and financial ratios

LA TRUFFE NOIRE is a French company founded 53 years ago, specialized in the sector Services des traiteurs . Based in MARSEILLE 14EME (13014), this company of category PME shows in 2020 a revenue of 1.8 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 TRUFFE NOIRE (SIREN 300318300)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 1 782 523 € 6 559 746 € N/C N/C 6 350 483 €
Net income 193 122 € 220 413 € 630 097 € -120 671 € -302 303 € 213 248 € 268 216 € 116 841 €
EBITDA N/C N/C N/C -458 586 € -256 995 € N/C N/C 68 917 €
Net margin N/C N/C N/C -6.8% -4.6% N/C N/C 1.8%

Revenue and income statement

In 2024, LA TRUFFE NOIRE generates positive net income of 193 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 117 k€ -> 193 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

193 122 €

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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 0%. 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 25%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.227%

Financial autonomy (2024) ?
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

24.572%

Asset age ratio (2024) ?
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

18.9%

Solvency indicators evolution
LA TRUFFE NOIRE

Sector positioning

Debt ratio
0.23 2024
2022
2023
2024
Q1: 0.0
Med: 20.78
Q3: 90.47
Good -40 pts over 3 years

In 2024, the debt ratio of LA TRUFFE NOIRE (0.23) 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
24.57% 2024
2022
2023
2024
Q1: 2.86%
Med: 27.08%
Q3: 52.13%
Average

In 2024, the financial autonomy of LA TRUFFE NOIRE (24.6%) 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 119.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

119.851

Liquidity indicators evolution
LA TRUFFE NOIRE

Sector positioning

Liquidity ratio
119.85 2024
2022
2023
2024
Q1: 91.94
Med: 160.86
Q3: 294.23
Average -23 pts over 3 years

In 2024, the liquidity ratio of LA TRUFFE NOIRE (119.85) 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.

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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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 TRUFFE NOIRE

Positioning of LA TRUFFE NOIRE in its sector

Comparison with sector Services des traiteurs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 1 450 227€ to 4 207 659€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1450k€ 1758k€ 4207k€
1 758 852 € Range: 1 450 227€ - 4 207 659€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Services des traiteurs )

Compare LA TRUFFE NOIRE with other companies in the same sector:

Frequently asked questions about LA TRUFFE NOIRE

What is the revenue of LA TRUFFE NOIRE ?

The revenue of LA TRUFFE NOIRE in 2020 is 1.8 M€.

Is LA TRUFFE NOIRE profitable?

Yes, LA TRUFFE NOIRE generated a net profit of 193 k€ in 2024.

Where is the headquarters of LA TRUFFE NOIRE ?

The headquarters of LA TRUFFE NOIRE is located in MARSEILLE 14EME (13014), in the department Bouches-du-Rhone.

Where to find the tax return of LA TRUFFE NOIRE ?

The tax return of LA TRUFFE NOIRE 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 TRUFFE NOIRE operate?

LA TRUFFE NOIRE operates in the sector Services des traiteurs (NAF code 56.21Z). See the 'Sector positioning' section above to compare the company with its competitors.