LES BELLES ENVIES : revenue, balance sheet and financial ratios

Revenue 2024 1,0 M€ -7 % vs 2023
EBITDA 2024 -248 k€
Net income 2024 -80 k€ -1063 % vs 2023

LES BELLES ENVIES is a French company founded 11 years ago, specialized in the sector Pâtisserie. Based in PARIS (75005), this company of category PME shows in 2024 a revenue of 1,0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

At a glance (2024) : revenue 1,0 M€, EBITDA -248 k€ (-24.0 % of revenue), net income -80 k€. Balance sheet : equity 109 k€, financial debt 229 k€, cash 34 k€.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, LES BELLES ENVIES is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor. Point of attention: short-term liquidity is tight.

Financial history - LES BELLES ENVIES (SIREN 813063997) · amounts in thousands of euros (€k)
Indicator 2024 2023 2021 2020 2019 2018 2017
Revenue 1 034 1 108 1 276 N/C 1 006 923 480
Net income -80 8 110 -126 -103 -99 -121
EBITDA -248 -251 19 N/C -64 -74 -96
Gross margin 693 794 936 — 729 674 321
Operating income -254 -238 13 — -95 -94 -115
Net margin -7,8 % 0,8 % 8,6 % N/C -10,3 % -10,8 % -25,3 %
Equity 109 190 78 -41 85 -15 84
Financial debt 229 143 396 523 326 376 200
Cash 34 32 39 81 16 14 18
Tax returns Download accounts (CSV / Excel)

Revenue and income statement

In 2024, LES BELLES ENVIES achieves revenue of 1.0 M€. Revenue is growing positively over 7 years (CAGR: +1.9%). Slight decline of -7% vs 2023. After deducting consumption (340 k€), gross margin stands at 693 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -248 k€, representing -24.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -80 k€ (-7.8% of revenue), which will impact equity.

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

1 033 690 €

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

693 251 €

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

-247 689 €

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

-254 339 €

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

-80 286 €

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

-24,0 %

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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 209%. This ratio is less favorable than the sector median (32.9%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 19%. This ratio is slightly less favorable than the sector median (34.7%).

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

209,5 %

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

19,3 %

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

-23,6 %

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

-0,9 ans

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

35,5 %

Solvency indicators evolution
LES BELLES ENVIES

Sector positioning

Debt ratio
209,5% 2024
Q1: 0,6%
Med: 32,9%
Q3: 91,0%
Watch 505,4 % → 209,5 % depuis 2021

In 2024, the debt ratio of LES BELLES ENVIES (209,5%) fait partie des 25 % les plus élevés du secteur. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
19,3% 2024
Q1: 9,6%
Med: 34,7%
Q3: 55,9%
Average 11,3 % → 19,3 % depuis 2021

In 2024, the financial autonomy of LES BELLES ENVIES (19,3%) 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
22,9 years 2021
Q1: 0,0 years
Med: 0,9 years
Q3: 2,6 years
Watch

In 2021, the repayment capacity of LES BELLES ENVIES (22,89) fait partie des 25 % les plus élevés du secteur. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.77. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

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

0,77

Liquidity indicators evolution
LES BELLES ENVIES

Sector positioning

Liquidity ratio
0,77 2024
Q1: 0,89
Med: 1,75
Q3: 3,07
Watch 1,2 → 0,8 depuis 2021

In 2024, the liquidity ratio of LES BELLES ENVIES (0,77) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 78 k€ to permanently finance. Between 2019 and 2024, WCR improved by 19 days of revenue, freeing up cash.

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

78 209 €

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

5 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

67 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

26 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

27 j

WCR and payment terms evolution
LES BELLES ENVIES

Positioning of LES BELLES ENVIES in its sector

Comparison with sector Pâtisserie

Similar companies (Pâtisserie)

Compare LES BELLES ENVIES with other companies in the same sector:

Voir toutes les statistiques du secteur Pâtisserie

Top companies in Pâtisserie

Largest companies by revenue in the sector Pâtisserie:

Top companies in Paris

Largest companies by revenue in the department Paris:

Voir le classement complet du département Paris

Frequently asked questions about LES BELLES ENVIES

What is the revenue of LES BELLES ENVIES ?

The revenue of LES BELLES ENVIES in 2024 is 1,0 M€.

Is LES BELLES ENVIES profitable?

LES BELLES ENVIES recorded a net loss in 2024.

Where is the headquarters of LES BELLES ENVIES ?

The headquarters of LES BELLES ENVIES is located in PARIS (75005), in the department Paris.

Where to find the tax return of LES BELLES ENVIES ?

The tax return of LES BELLES ENVIES 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 LES BELLES ENVIES operate?

LES BELLES ENVIES operates in the sector Pâtisserie (NAF code 10.71D). See the 'Sector positioning' section above to compare the company with its competitors.