Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1959-01-01 (67 years)Status: ActiveBusiness sector: Services administratifs combinés de bureauLocation: LES ALLUES (73550), Savoie
MAISON BRAISSAND : revenue, balance sheet and financial ratios
MAISON BRAISSAND is a French company
founded 67 years ago,
specialized in the sector Services administratifs combinés de bureau.
Based in LES ALLUES (73550),
this company of category PME
shows in 2025 a revenue of 243 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - MAISON BRAISSAND (SIREN 075920462)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
242 858 €
2 644 836 €
2 310 394 €
2 268 832 €
1 041 577 €
1 858 851 €
1 972 675 €
1 959 298 €
1 724 045 €
1 719 524 €
Net income
-10 302 €
185 406 €
195 253 €
266 264 €
-141 740 €
-8 591 €
15 173 €
19 924 €
375 €
297 410 €
EBITDA
-314 505 €
253 745 €
231 713 €
364 618 €
-44 873 €
98 921 €
102 697 €
82 542 €
18 514 €
33 396 €
Net margin
-4.2%
7.0%
8.5%
11.7%
-13.6%
-0.5%
0.8%
1.0%
0.0%
17.3%
Revenue and income statement
In 2025, MAISON BRAISSAND achieves revenue of 243 k€. Revenue is declining over the period 2016-2025 (CAGR: -19.5%). Significant drop of -91% vs 2024. After deducting consumption (77 k€), gross margin stands at 166 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -315 k€, representing -129.5% of revenue. Warning negative scissor effect: despite revenue change (-91%), EBITDA varies by -224%, reducing margin by 139.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10 k€ (-4.2% of revenue), which will impact equity.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
242 858 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
166 101 €
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
-314 505 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-186 384 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-10 302 €
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
-129.5%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.
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
39.444%
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
39.364%
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
-78.528%
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
-0.253
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
7.895
20.657
80.053
71.259
117.248
188.728
61.719
70.354
58.376
39.444
Financial autonomy
68.781
69.905
48.7
48.072
41.053
30.749
53.602
45.45
41.112
39.364
Repayment capacity
-0.87
6.394
6.107
3.784
5.794
-10.39
0.934
1.432
1.246
-0.253
Cash flow / Revenue
-5.275%
1.219%
3.817%
4.922%
4.975%
-4.002%
15.477%
9.073%
7.372%
-78.528%
Sector positioning
Debt ratio
39.442025
2023
2024
2025
Q1: 0.14
Med: 16.34
Q3: 92.69
Average-7 pts over 3 years
In 2025, the debt ratio of MAISON BRAISSAND (39.44) 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
39.36%2025
2023
2024
2025
Q1: 13.69%
Med: 51.99%
Q3: 85.32%
Average-12 pts over 3 years
In 2025, the financial autonomy of MAISON BRAISSAND (39.4%) 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
-0.25 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.34 years
Q3: 3.6 years
Excellent-37 pts over 3 years
In 2025, the repayment capacity of MAISON BRAISSAND (-0.25) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 217.23. 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
217.226
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
-0.296
Liquidity indicators evolution MAISON BRAISSAND
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
300.265
383.527
299.208
186.341
403.515
354.952
405.229
261.876
174.523
217.226
Interest coverage
12.993
13.336
5.895
4.44
4.26
-8.299
1.13
1.355
0.899
-0.296
Sector positioning
Liquidity ratio
217.232025
2023
2024
2025
Q1: 140.28
Med: 507.86
Q3: 2210.32
Average-15 pts over 3 years
In 2025, the liquidity ratio of MAISON BRAISSAND (217.23) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Interest coverage
-0.3x2025
2023
2024
2025
Q1: -39.6x
Med: 0.0x
Q3: 1.37x
Average-25 pts over 3 years
In 2025, the interest coverage of MAISON BRAISSAND (-0.3x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 106 days. Excellent situation: suppliers finance 99 days of the operating cycle (retail model). Overall, WCR represents 156 days of revenue, i.e. 105 k€ to permanently finance. Notable WCR improvement over the period (-66%), 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
105 311 €
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
7 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
106 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
156 j
WCR and payment terms evolution MAISON BRAISSAND
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
314 105 €
237 591 €
124 572 €
138 916 €
82 180 €
114 428 €
84 582 €
61 341 €
105 899 €
105 311 €
Inventory turnover (days)
17
8
7
5
7
15
6
9
9
0
Customer payment term (days)
6
6
4
7
6
10
4
4
3
7
Supplier payment term (days)
64
30
26
45
21
27
21
33
55
106
Positioning of MAISON BRAISSAND in its sector
Comparison with sector Services administratifs combinés de bureau
Valuation estimate
Based on 173 transactions of similar company sales
(all years),
the value of MAISON BRAISSAND is estimated at
93 354 €
(range 39 089€ - 210 866€).
The price/revenue ratio is 0.38x
(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.
Estimated enterprise value2025
173 transactions
39k€93k€210k€
93 354 €Range: 39 089€ - 210 866€
NAF 5 all-time
Valuation method used
Revenue Multiple
242 858 €
×
0.38x
=93 354 €
Range: 39 090€ - 210 867€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)
Compare MAISON BRAISSAND with other companies in the same sector:
The revenue of MAISON BRAISSAND in 2025 is 243 k€.
Is MAISON BRAISSAND profitable?
MAISON BRAISSAND recorded a net loss in 2025.
Where is the headquarters of MAISON BRAISSAND ?
The headquarters of MAISON BRAISSAND is located in LES ALLUES (73550), in the department Savoie.
Where to find the tax return of MAISON BRAISSAND ?
The tax return of MAISON BRAISSAND 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 MAISON BRAISSAND operate?
MAISON BRAISSAND operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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