MACONNERIE PISCINES SERVICES 2000 : revenue, balance sheet and financial ratios

MACONNERIE PISCINES SERVICES 2000 is a French company founded 16 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in BRUE-AURIAC (83119), this company of category PME shows in 2021 a revenue of 124 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - MACONNERIE PISCINES SERVICES 2000 (SIREN 520332180)
Indicator 2021 2020 2019 2018 2017
Revenue 124 274 € 209 260 € 238 356 € 450 267 € 442 421 €
Net income 128 € 5 197 € -5 594 € 30 € 63 €
EBITDA 408 € 6 419 € -4 533 € -90 € 4 609 €
Net margin 0.1% 2.5% -2.3% 0.0% 0.0%

Revenue and income statement

In 2021, MACONNERIE PISCINES SERVICES 2000 achieves revenue of 124 k€. Revenue is declining over the period 2017-2021 (CAGR: -27.2%). Significant drop of -41% vs 2020. After deducting consumption (83 k€), gross margin stands at 41 k€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 408 €, representing 0.3% of revenue. Warning negative scissor effect: despite revenue change (-41%), EBITDA varies by -94%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 128 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

124 274 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

40 853 €

EBITDA (2021) ?
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

408 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

178 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

128 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.3%

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Chart evolution

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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 4%. 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 89%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.9%

Financial autonomy (2021) ?
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

88.609%

Cash flow / Revenue (2021) ?
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

0.274%

Repayment capacity (2021) ?
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

1.126

Asset age ratio (2021) ?
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

5.9%

Solvency indicators evolution
MACONNERIE PISCINES SERVICES 2000

Sector positioning

Debt ratio
3.9 2021
2019
2020
2021
Q1: 1.25
Med: 24.72
Q3: 82.33
Good -47 pts over 3 years

In 2021, the debt ratio of MACONNERIE PISCINES SERVI... (3.90) 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
88.61% 2021
2019
2020
2021
Q1: 9.07%
Med: 28.57%
Q3: 48.92%
Excellent +50 pts over 3 years

In 2021, the financial autonomy of MACONNERIE PISCINES SERVI... (88.6%) 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
1.13 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.09 years
Q3: 1.59 years
Average +42 pts over 3 years

In 2021, the repayment capacity of MACONNERIE PISCINES SERVI... (1.13) 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 1212.13. 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 12.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

1212.134

Interest coverage (2021) ?
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

12.255

Liquidity indicators evolution
MACONNERIE PISCINES SERVICES 2000

Sector positioning

Liquidity ratio
1212.13 2021
2019
2020
2021
Q1: 134.49
Med: 189.83
Q3: 282.14
Excellent +52 pts over 3 years

In 2021, the liquidity ratio of MACONNERIE PISCINES SERVI... (1212.13) 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
12.26x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.02x
Q3: 1.58x
Excellent +50 pts over 3 years

In 2021, the interest coverage of MACONNERIE PISCINES SERVI... (12.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 19 days of revenue, i.e. 7 k€ to permanently finance. Notable WCR improvement over the period (-88%), freeing up cash.

Operating WCR (2021) ?
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

6 669 €

Customer credit (2021) ?
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 (2021) ?
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

2 j

Inventory turnover (2021) ?
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

9 j

WCR in days of revenue (2021) ?
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

19 j

WCR and payment terms evolution
MACONNERIE PISCINES SERVICES 2000

Positioning of MACONNERIE PISCINES SERVICES 2000 in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 4 565€ to 9 049€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
4k€ 6k€ 9k€
6 167 € Range: 4 565€ - 9 049€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare MACONNERIE PISCINES SERVICES 2000 with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about MACONNERIE PISCINES SERVICES 2000

What is the revenue of MACONNERIE PISCINES SERVICES 2000 ?

The revenue of MACONNERIE PISCINES SERVICES 2000 in 2021 is 124 k€.

Is MACONNERIE PISCINES SERVICES 2000 profitable?

Yes, MACONNERIE PISCINES SERVICES 2000 generated a net profit of 128€ in 2021.

Where is the headquarters of MACONNERIE PISCINES SERVICES 2000 ?

The headquarters of MACONNERIE PISCINES SERVICES 2000 is located in BRUE-AURIAC (83119), in the department Var.

Where to find the tax return of MACONNERIE PISCINES SERVICES 2000 ?

The tax return of MACONNERIE PISCINES SERVICES 2000 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 MACONNERIE PISCINES SERVICES 2000 operate?

MACONNERIE PISCINES SERVICES 2000 operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.