SIREN : 441398856
LES TEMPS CHANGENT is a French company founded 24 years ago, specialized in the sector Restauration traditionnelle. Based in CRACH (56950), this company of category PME shows in 2025 a revenue of 13 k€. 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 13 000 € | 20 000 € | 13 000 € | 26 000 € | 70 000 € | 50 000 € | 50 000 € | 38 000 € | 38 000 € |
| Net income | -18 239 € | -58 836 € | 376 € | -816 € | -573 € | -11 939 € | -12 803 € | -26 765 € | 2 401 € |
| EBITDA | -2 237 € | -2 836 € | -2 851 € | -3 333 € | -3 118 € | -14 994 € | -12 803 € | -24 172 € | -24 480 € |
| Net margin | -140.3% | -294.2% | 2.9% | -3.1% | -0.8% | -23.9% | -25.6% | -70.4% | 6.3% |
In 2025, LES TEMPS CHANGENT achieves revenue of 13 k€. Revenue is declining over the period 2017-2025 (CAGR: -12.5%). Significant drop of -35% vs 2024. After deducting consumption (0 €), gross margin stands at 13 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 -2 k€, representing -17.2% of revenue. Warning negative scissor effect: despite revenue change (-35%), EBITDA varies by +21%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -18 k€ (-140.3% of revenue), which will impact equity.
13 000 €
13 000 €
-2 237 €
-2 239 €
-18 239 €
-17.2%
The debt ratio (= Financial debt / Equity x 100) stands at -526%. 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 -22%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-525.626%
-22.077%
-17.223%
-60.838
In 2025, the debt ratio of LES TEMPS CHANGENT (-525.63) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2025, the financial autonomy of LES TEMPS CHANGENT (-22.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of LES TEMPS CHANGENT (-60.84) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 53.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
53.401
-715.244
In 2025, the liquidity ratio of LES TEMPS CHANGENT (53.40) 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.
In 2025, the interest coverage of LES TEMPS CHANGENT (-715.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 1010 days. Excellent situation: suppliers finance 1010 days of the operating cycle (retail model). Overall, WCR represents 138 days of revenue, i.e. 5 k€ to permanently finance. Over 2017-2025, WCR increased by +148%, requiring additional financing.
4 973 €
0 j
1010 j
0 j
138 j
Based on 557 transactions of similar company sales in 2025, the value of LES TEMPS CHANGENT is estimated at 7 191 € (range 4 479€ - 10 784€). The price/revenue ratio is 0.55x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 557 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 TEMPS CHANGENT with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LES TEMPS CHANGENT in 2025 is 13 k€.
LES TEMPS CHANGENT recorded a net loss in 2025.
The headquarters of LES TEMPS CHANGENT is located in CRACH (56950), in the department Morbihan.
The tax return of LES TEMPS CHANGENT 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 TEMPS CHANGENT operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.