L.B. CREATION IMMOBILIERE : revenue, balance sheet and financial ratios

L.B. CREATION IMMOBILIERE is a French company founded 23 years ago, specialized in the sector Promotion immobilière de logements. Based in THONON-LES-BAINS (74200), this company of category PME shows in 2024 a revenue of 1.1 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 - L.B. CREATION IMMOBILIERE (SIREN 442241030)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 144 555 € 4 024 796 € 1 621 100 € 1 953 266 € 1 048 767 € 1 955 272 € 423 364 € 1 080 251 € 1 354 933 €
Net income 61 486 € 726 770 € 441 051 € 110 070 € -69 857 € 81 080 € -370 502 € 426 050 € 786 426 €
EBITDA -24 200 € 640 234 € 259 648 € 49 102 € -325 295 € 72 486 € -755 787 € -98 939 € 163 732 €
Net margin 5.4% 18.1% 27.2% 5.6% -6.7% 4.1% -87.5% 39.4% 58.0%

Revenue and income statement

In 2024, L.B. CREATION IMMOBILIERE achieves revenue of 1.1 M€. Activity remains stable over the period (CAGR: -2.1%). Significant drop of -72% vs 2023. After deducting consumption (-2 k€), gross margin stands at 1.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -24 k€, representing -2.1% of revenue. Warning negative scissor effect: despite revenue change (-72%), EBITDA varies by -104%, reducing margin by 18.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 61 k€, i.e. 5.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 144 555 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 146 811 €

EBITDA (2024) ?
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

-24 200 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-79 689 €

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

61 486 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.1%

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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 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 11.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

45.418%

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

63.281%

Cash flow / Revenue (2024) ?
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

11.169%

Repayment capacity (2024) ?
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

11.439

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

12.0%

Solvency indicators evolution
L.B. CREATION IMMOBILIERE

Sector positioning

Debt ratio
45.42 2024
2022
2023
2024
Q1: 0.0
Med: 1.6
Q3: 105.23
Average +8 pts over 3 years

In 2024, the debt ratio of L.B. CREATION IMMOBILIERE (45.42) 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
63.28% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.23%
Q3: 54.65%
Excellent

In 2024, the financial autonomy of L.B. CREATION IMMOBILIERE (63.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
11.44 years 2024
2022
2023
2024
Q1: -4.13 years
Med: 0.0 years
Q3: 1.24 years
Average

In 2024, the repayment capacity of L.B. CREATION IMMOBILIERE (11.44) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 657.01. 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

657.014

Interest coverage (2024) ?
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

-1472.975

Liquidity indicators evolution
L.B. CREATION IMMOBILIERE

Sector positioning

Liquidity ratio
657.01 2024
2022
2023
2024
Q1: 134.25
Med: 341.1
Q3: 1144.53
Good -6 pts over 3 years

In 2024, the liquidity ratio of L.B. CREATION IMMOBILIERE (657.01) 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
-1472.97x 2024
2022
2023
2024
Q1: -13.11x
Med: 0.0x
Q3: 2.3x
Average -50 pts over 3 years

In 2024, the interest coverage of L.B. CREATION IMMOBILIERE (-1473.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 453 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 522 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2016-2024, WCR increased by +386%, requiring additional financing.

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

1 659 135 €

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

2 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

64 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

453 j

WCR in days of revenue (2024) ?
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

522 j

WCR and payment terms evolution
L.B. CREATION IMMOBILIERE

Positioning of L.B. CREATION IMMOBILIERE in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of L.B. CREATION IMMOBILIERE is estimated at 249 881 € (range 87 027€ - 631 431€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
80 tx
87k€ 249k€ 631k€
249 881 € Range: 87 027€ - 631 431€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 144 555 € × 0.28x
Estimation 320 202 €
115 141€ - 787 518€
Net Income Multiple 20%
61 486 € × 2.3x
Estimation 144 400 €
44 856€ - 397 302€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare L.B. CREATION IMMOBILIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about L.B. CREATION IMMOBILIERE

What is the revenue of L.B. CREATION IMMOBILIERE ?

The revenue of L.B. CREATION IMMOBILIERE in 2024 is 1.1 M€.

Is L.B. CREATION IMMOBILIERE profitable?

Yes, L.B. CREATION IMMOBILIERE generated a net profit of 61 k€ in 2024.

Where is the headquarters of L.B. CREATION IMMOBILIERE ?

The headquarters of L.B. CREATION IMMOBILIERE is located in THONON-LES-BAINS (74200), in the department Haute-Savoie.

Where to find the tax return of L.B. CREATION IMMOBILIERE ?

The tax return of L.B. CREATION IMMOBILIERE 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 L.B. CREATION IMMOBILIERE operate?

L.B. CREATION IMMOBILIERE operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.