LE BRASSEUR - MOTO CENTER : revenue, balance sheet and financial ratios

LE BRASSEUR - MOTO CENTER is a French company founded 63 years ago, specialized in the sector Commerce et réparation de motocycles. Based in LA ROCHE-SUR-YON (85000), this company of category PME shows in 2018 a revenue of 3.8 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 - LE BRASSEUR - MOTO CENTER (SIREN 547150995)
Indicator 2023 2022 2018 2017 2016
Revenue N/C N/C 3 820 923 € N/C 4 379 946 €
Net income -431 997 € 784 975 € -9 674 € 105 746 € 57 937 €
EBITDA N/C N/C -47 586 € N/C 70 234 €
Net margin N/C N/C -0.3% N/C 1.3%

Revenue and income statement

In 2023, LE BRASSEUR - MOTO CENTER records a net loss of 432 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-431 997 €

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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 14%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.483%

Financial autonomy (2023) ?
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

67.483%

Asset age ratio (2023) ?
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

24.7%

Solvency indicators evolution
LE BRASSEUR - MOTO CENTER

Sector positioning

Debt ratio
14.48 2023
2018
2022
2023
Q1: 10.63
Med: 42.48
Q3: 120.15
Good -9 pts over 3 years

In 2023, the debt ratio of LE BRASSEUR - MOTO CENTER (14.48) 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
67.48% 2023
2018
2022
2023
Q1: 18.62%
Med: 35.43%
Q3: 55.35%
Excellent

In 2023, the financial autonomy of LE BRASSEUR - MOTO CENTER (67.5%) 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
-7.98 years 2018
2018
Q1: 0.0 years
Med: 0.67 years
Q3: 3.55 years
Excellent

In 2018, the repayment capacity of LE BRASSEUR - MOTO CENTER (-7.98) 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 369.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

369.465

Liquidity indicators evolution
LE BRASSEUR - MOTO CENTER

Sector positioning

Liquidity ratio
369.46 2023
2018
2022
2023
Q1: 164.99
Med: 226.66
Q3: 333.81
Excellent

In 2023, the liquidity ratio of LE BRASSEUR - MOTO CENTER (369.46) 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.

Interest coverage
-16.56x 2018
2018
Q1: 0.0x
Med: 1.18x
Q3: 7.34x
Average

In 2018, the interest coverage of LE BRASSEUR - MOTO CENTER (-16.6x) 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.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
LE BRASSEUR - MOTO CENTER

Positioning of LE BRASSEUR - MOTO CENTER in its sector

Comparison with sector Commerce et réparation de motocycles

Similar companies (Commerce et réparation de motocycles)

Compare LE BRASSEUR - MOTO CENTER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce et réparation de motocycles

Frequently asked questions about LE BRASSEUR - MOTO CENTER

What is the revenue of LE BRASSEUR - MOTO CENTER ?

The revenue of LE BRASSEUR - MOTO CENTER in 2018 is 3.8 M€.

Is LE BRASSEUR - MOTO CENTER profitable?

LE BRASSEUR - MOTO CENTER recorded a net loss in 2023.

Where is the headquarters of LE BRASSEUR - MOTO CENTER ?

The headquarters of LE BRASSEUR - MOTO CENTER is located in LA ROCHE-SUR-YON (85000), in the department Vendee.

Where to find the tax return of LE BRASSEUR - MOTO CENTER ?

The tax return of LE BRASSEUR - MOTO CENTER 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 LE BRASSEUR - MOTO CENTER operate?

LE BRASSEUR - MOTO CENTER operates in the sector Commerce et réparation de motocycles (NAF code 45.40Z). See the 'Sector positioning' section above to compare the company with its competitors.