LE NEGOCE DE L'AVESNOIS : revenue, balance sheet and financial ratios

LE NEGOCE DE L'AVESNOIS 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 ENGLEFONTAINE (59530), this company of category PME shows in 2024 a revenue of 1.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LE NEGOCE DE L'AVESNOIS (SIREN 477678197)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 635 732 € 1 778 092 € 1 976 442 € 2 526 466 € 1 626 851 € 1 858 440 € 1 708 489 € 1 376 117 € 1 303 037 €
Net income 17 875 € 24 558 € 29 241 € 32 072 € 10 812 € 8 925 € 6 303 € 11 292 € 12 815 €
EBITDA 52 849 € 31 885 € 45 214 € 97 952 € 23 173 € 21 886 € 18 787 € 28 057 € 24 001 €
Net margin 1.1% 1.4% 1.5% 1.3% 0.7% 0.5% 0.4% 0.8% 1.0%

Revenue and income statement

In 2024, LE NEGOCE DE L'AVESNOIS achieves revenue of 1.6 M€. Revenue is growing positively over 9 years (CAGR: +2.9%). Slight decline of -8% vs 2023. After deducting consumption (1.2 M€), gross margin stands at 387 k€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 53 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 1.1% 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

1 635 732 €

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

386 541 €

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

52 849 €

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

24 632 €

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

17 875 €

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

3.2%

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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 18%. 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 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

17.774%

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

38.07%

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

0.862%

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

3.55

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

2.5%

Solvency indicators evolution
LE NEGOCE DE L'AVESNOIS

Sector positioning

Debt ratio
17.77 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Good -14 pts over 3 years

In 2024, the debt ratio of LE NEGOCE DE L'AVESNOIS (17.77) 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
38.07% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Average

In 2024, the financial autonomy of LE NEGOCE DE L'AVESNOIS (38.1%) 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
3.55 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Average

In 2024, the repayment capacity of LE NEGOCE DE L'AVESNOIS (3.55) 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 177.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 9.5x. Operating income very largely covers interest expenses: high safety margin.

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

177.402

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

9.52

Liquidity indicators evolution
LE NEGOCE DE L'AVESNOIS

Sector positioning

Liquidity ratio
177.4 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Average -7 pts over 3 years

In 2024, the liquidity ratio of LE NEGOCE DE L'AVESNOIS (177.40) 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.

Interest coverage
9.52x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Excellent

In 2024, the interest coverage of LE NEGOCE DE L'AVESNOIS (9.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 105 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. The company must finance 27 days of gap between collections and payments. Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 139 days of revenue, i.e. 630 k€ to permanently finance. Over 2016-2024, WCR increased by +193%, 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

629 593 €

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

105 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

78 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

40 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

139 j

WCR and payment terms evolution
LE NEGOCE DE L'AVESNOIS

Positioning of LE NEGOCE DE L'AVESNOIS in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 84 557€ to 172 696€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
84k€ 118k€ 172k€
118 292 € Range: 84 557€ - 172 696€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare LE NEGOCE DE L'AVESNOIS 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 LE NEGOCE DE L'AVESNOIS

What is the revenue of LE NEGOCE DE L'AVESNOIS ?

The revenue of LE NEGOCE DE L'AVESNOIS in 2024 is 1.6 M€.

Is LE NEGOCE DE L'AVESNOIS profitable?

Yes, LE NEGOCE DE L'AVESNOIS generated a net profit of 18 k€ in 2024.

Where is the headquarters of LE NEGOCE DE L'AVESNOIS ?

The headquarters of LE NEGOCE DE L'AVESNOIS is located in ENGLEFONTAINE (59530), in the department Nord.

Where to find the tax return of LE NEGOCE DE L'AVESNOIS ?

The tax return of LE NEGOCE DE L'AVESNOIS 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 NEGOCE DE L'AVESNOIS operate?

LE NEGOCE DE L'AVESNOIS 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.