SIREN : 313701187
LES ABEILLES is a French company founded 48 years ago, specialized in the sector Services auxiliaires des transports par eau. Based in LE HAVRE (76600), this company of category ETI shows in 2024 a revenue of 34.6 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 34 586 263 € | 31 222 307 € | 28 378 738 € | 24 007 231 € | 24 093 453 € | 22 031 149 € | 23 622 552 € | 25 080 105 € |
| Net income | 1 303 647 € | 1 758 287 € | -873 618 € | 629 089 € | 1 868 405 € | 1 039 138 € | 19 443 328 € | 1 345 550 € |
| EBITDA | 5 370 155 € | 6 248 962 € | 2 045 443 € | 3 587 286 € | 1 468 747 € | 220 714 € | -744 856 € | 14 325 828 € |
| Net margin | 3.8% | 5.6% | -3.1% | 2.6% | 7.8% | 4.7% | 82.3% | 5.4% |
In 2024, LES ABEILLES achieves revenue of 34.6 M€. Revenue is growing positively over 8 years (CAGR: +4.1%). Vs 2023, growth of +11% (31.2 M€ -> 34.6 M€). After deducting consumption (835 k€), gross margin stands at 33.8 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.4 M€, representing 15.5% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -14%, reducing margin by 4.5 pts. This reflects costs rising faster than 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 1.3 M€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.
34 586 263 €
33 751 018 €
5 370 155 €
671 853 €
1 303 647 €
15.5%
The debt ratio (= Financial debt / Equity x 100) stands at 89%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 5.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 17.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
89.307%
43.51%
17.237%
5.558
69.4%
In 2024, the debt ratio of LES ABEILLES (89.31) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of LES ABEILLES (43.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of LES ABEILLES (5.56) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 247.01. 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 36.6x. Operating income very largely covers interest expenses: high safety margin.
247.011
36.626
In 2024, the liquidity ratio of LES ABEILLES (247.01) 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.
In 2024, the interest coverage of LES ABEILLES (36.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 108 days of revenue, i.e. 10.3 M€ to permanently finance. Over 2016-2024, WCR increased by +531%, requiring additional financing.
10 328 150 €
75 j
81 j
4 j
108 j
Based on 205 transactions of similar company sales (all years), the value of LES ABEILLES is estimated at 4 242 668 € (range 1 949 651€ - 11 246 970€). With an EBITDA of 5 370 155€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.15x (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.
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This estimate is based on the analysis of 205 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LES ABEILLES with other companies in the same sector:
Voir toutes les statistiques du secteur Services auxiliaires des transports par eau
The revenue of LES ABEILLES in 2024 is 34.6 M€.
Yes, LES ABEILLES generated a net profit of 1.3 M€ in 2024.
The headquarters of LES ABEILLES is located in LE HAVRE (76600), in the department Seine-Maritime.
The tax return of LES ABEILLES 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).
LES ABEILLES operates in the sector Services auxiliaires des transports par eau (NAF code 52.22Z). See the 'Sector positioning' section above to compare the company with its competitors.