LEO SOC COURTAGE EN ASSURANCE : revenue, balance sheet and financial ratios

LEO SOC COURTAGE EN ASSURANCE is a French company founded 30 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in ASNIERES-SUR-SEINE (92600), this company of category PME shows in 2025 a revenue of 423 k€. 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 - LEO SOC COURTAGE EN ASSURANCE (SIREN 403188527)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 422 519 € 423 715 € 443 170 € 477 343 € 500 021 € 519 395 € 456 080 € 392 285 € 331 914 €
Net income 103 840 € 77 181 € 82 605 € 62 480 € 49 630 € 60 542 € 29 420 € 23 079 € -2 116 €
EBITDA 110 602 € 103 159 € 110 308 € 86 781 € 67 921 € 74 884 € 29 765 € 20 532 € -1 578 €
Net margin 24.6% 18.2% 18.6% 13.1% 9.9% 11.7% 6.5% 5.9% -0.6%

Revenue and income statement

In 2025, LEO SOC COURTAGE EN ASSURANCE achieves revenue of 423 k€. Revenue is growing positively over 9 years (CAGR: +3.1%). Slight decline of -0% vs 2024. After deducting consumption (0 €), gross margin stands at 423 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 111 k€, representing 26.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 104 k€, i.e. 24.6% of revenue. This profit can be retained or distributed to shareholders.

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

422 519 €

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

422 519 €

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

110 602 €

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

103 177 €

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

103 840 €

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

26.2%

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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 10%. 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 85%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.0% 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 (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

10.182%

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

85.307%

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

22.961%

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

0.57

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

80.6%

Solvency indicators evolution
LEO SOC COURTAGE EN ASSURANCE

Sector positioning

Debt ratio
10.18 2025
2023
2024
2025
Q1: 0.0
Med: 5.27
Q3: 45.01
Average

In 2025, the debt ratio of LEO SOC COURTAGE EN ASSUR... (10.18) 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
85.31% 2025
2023
2024
2025
Q1: 14.56%
Med: 50.89%
Q3: 78.66%
Excellent +7 pts over 3 years

In 2025, the financial autonomy of LEO SOC COURTAGE EN ASSUR... (85.3%) 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
0.57 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.03 years
Q3: 1.45 years
Average

In 2025, the repayment capacity of LEO SOC COURTAGE EN ASSUR... (0.57) 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 1561.76. 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

1561.764

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

0.0

Liquidity indicators evolution
LEO SOC COURTAGE EN ASSURANCE

Sector positioning

Liquidity ratio
1561.76 2025
2023
2024
2025
Q1: 157.83
Med: 327.31
Q3: 847.28
Excellent

In 2025, the liquidity ratio of LEO SOC COURTAGE EN ASSUR... (1561.76) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.33x
Average -25 pts over 3 years

In 2025, the interest coverage of LEO SOC COURTAGE EN ASSUR... (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. Favorable situation: supplier credit is longer than customer credit by 7 days. WCR is negative (-22 days): operations structurally generate cash. Notable WCR improvement over the period (-343%), freeing up cash.

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

-26 319 €

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

0 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

7 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

0 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

-22 j

WCR and payment terms evolution
LEO SOC COURTAGE EN ASSURANCE

Positioning of LEO SOC COURTAGE EN ASSURANCE in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of LEO SOC COURTAGE EN ASSURANCE is estimated at 233 277 € (range 71 791€ - 764 185€). With an EBITDA of 110 602€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (in line with sector norms). 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.

Estimated enterprise value 2025
193 transactions
71k€ 233k€ 764k€
233 277 € Range: 71 791€ - 764 185€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
110 602 € × 1.2x
Estimation 133 901 €
34 585€ - 683 468€
Revenue Multiple 30%
422 519 € × 0.98x
Estimation 415 095 €
115 756€ - 772 004€
Net Income Multiple 20%
103 840 € × 2.0x
Estimation 208 996 €
98 859€ - 954 252€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Activités des agents et courtiers d'assurances)

Compare LEO SOC COURTAGE EN ASSURANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about LEO SOC COURTAGE EN ASSURANCE

What is the revenue of LEO SOC COURTAGE EN ASSURANCE ?

The revenue of LEO SOC COURTAGE EN ASSURANCE in 2025 is 423 k€.

Is LEO SOC COURTAGE EN ASSURANCE profitable?

Yes, LEO SOC COURTAGE EN ASSURANCE generated a net profit of 104 k€ in 2025.

Where is the headquarters of LEO SOC COURTAGE EN ASSURANCE ?

The headquarters of LEO SOC COURTAGE EN ASSURANCE is located in ASNIERES-SUR-SEINE (92600), in the department Hauts-de-Seine.

Where to find the tax return of LEO SOC COURTAGE EN ASSURANCE ?

The tax return of LEO SOC COURTAGE EN ASSURANCE 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 LEO SOC COURTAGE EN ASSURANCE operate?

LEO SOC COURTAGE EN ASSURANCE operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.