MARIVAL CHRISTIAN : revenue, balance sheet and financial ratios

MARIVAL CHRISTIAN is a French company founded 10 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in BOHAIN-EN-VERMANDOIS (02110), this company of category PME shows in 2024 a revenue of 16 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 - MARIVAL CHRISTIAN (SIREN 818260135)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 847 € 76 244 € 79 200 € 76 638 € 75 827 € 96 039 € 87 054 € 111 510 € 79 993 €
Net income -20 936 € 1 393 € 1 304 € -250 € 1 821 € 7 358 € 3 594 € 21 098 € 8 277 €
EBITDA -20 937 € 1 434 € 2 119 € 44 686 € -2 505 € 8 660 € 4 210 € 24 967 € 9 770 €
Net margin -132.1% 1.8% 1.6% -0.3% 2.4% 7.7% 4.1% 18.9% 10.3%

Revenue and income statement

In 2024, MARIVAL CHRISTIAN achieves revenue of 16 k€. Revenue is declining over the period 2016-2024 (CAGR: -18.3%). Significant drop of -79% vs 2023. After deducting consumption (9 k€), gross margin stands at 7 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -21 k€, representing -132.1% of revenue. Warning negative scissor effect: despite revenue change (-79%), EBITDA varies by -1560%, reducing margin by 134.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -21 k€ (-132.1% 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

15 847 €

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

6 870 €

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

-20 937 €

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

-20 937 €

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

-20 936 €

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

-132.1%

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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 0%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.0%

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

55.602%

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

-132.12%

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

0.0

Solvency indicators evolution
MARIVAL CHRISTIAN

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 1.0
Med: 13.24
Q3: 41.25
Excellent

In 2024, the debt ratio of MARIVAL CHRISTIAN (0.00) 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.

Financial autonomy
55.6% 2024
2022
2023
2024
Q1: 17.51%
Med: 38.82%
Q3: 57.73%
Good

In 2024, the financial autonomy of MARIVAL CHRISTIAN (55.6%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.03 years
Excellent -44 pts over 3 years

In 2024, the repayment capacity of MARIVAL CHRISTIAN (0.00) 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 225.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

225.236

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
MARIVAL CHRISTIAN

Sector positioning

Liquidity ratio
225.24 2024
2022
2023
2024
Q1: 154.24
Med: 215.08
Q3: 312.23
Good -22 pts over 3 years

In 2024, the liquidity ratio of MARIVAL CHRISTIAN (225.24) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.3x
Average

In 2024, the interest coverage of MARIVAL CHRISTIAN (0.0x) 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: 228 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 192 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 326 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 281 days of revenue, i.e. 12 k€ to permanently finance. Over 2016-2024, WCR increased by +672%, requiring additional financing.

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

12 364 €

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

228 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

36 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

326 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

281 j

WCR and payment terms evolution
MARIVAL CHRISTIAN

Positioning of MARIVAL CHRISTIAN in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 1 815€ to 2 792€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1k€ 2k€ 2k€
2 522 € Range: 1 815€ - 2 792€
NAF 5 année 2024

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 d'installation d'équipements thermiques et de climatisation)

Compare MARIVAL CHRISTIAN with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about MARIVAL CHRISTIAN

What is the revenue of MARIVAL CHRISTIAN ?

The revenue of MARIVAL CHRISTIAN in 2024 is 16 k€.

Is MARIVAL CHRISTIAN profitable?

MARIVAL CHRISTIAN recorded a net loss in 2024.

Where is the headquarters of MARIVAL CHRISTIAN ?

The headquarters of MARIVAL CHRISTIAN is located in BOHAIN-EN-VERMANDOIS (02110), in the department Aisne.

Where to find the tax return of MARIVAL CHRISTIAN ?

The tax return of MARIVAL CHRISTIAN 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 MARIVAL CHRISTIAN operate?

MARIVAL CHRISTIAN operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.