Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2009-04-01 (17 years)Status: ActiveBusiness sector: Travaux d'installation d'eau et de gaz en tous locauxLocation: LEON (40550), Landes
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
MORA FRERES : revenue, balance sheet and financial ratios
MORA FRERES is a French company
founded 17 years ago,
specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux.
Based in LEON (40550),
this company of category PME
shows in 2017 a revenue of 1.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, MORA FRERES generates positive net income of 14 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 40 k€ -> 14 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
13 940 €
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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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
90.733%
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
34.269%
Asset age ratio (2025)
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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
155.385
195.072
165.182
152.067
136.581
35.645
46.627
110.714
69.779
90.733
Financial autonomy
22.652
21.554
21.923
25.26
31.117
38.511
37.248
24.628
36.426
34.269
Repayment capacity
None
6.062
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
2.79%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
90.732025
2023
2024
2025
Q1: 4.84
Med: 17.02
Q3: 39.87
Watch
In 2025, the debt ratio of MORA FRERES (90.73) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
34.27%2025
2023
2024
2025
Q1: 25.1%
Med: 46.33%
Q3: 62.69%
Average
In 2025, the financial autonomy of MORA FRERES (34.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 192.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
192.602
Liquidity indicators evolution MORA FRERES
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
156.722
127.976
135.423
142.011
171.263
174.782
166.499
166.478
190.197
192.602
Interest coverage
None
13.203
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
192.62025
2023
2024
2025
Q1: 164.45
Med: 230.78
Q3: 335.49
Average+6 pts over 3 years
In 2025, the liquidity ratio of MORA FRERES (192.60) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
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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
0 €
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
0 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
0 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 and payment terms evolution MORA FRERES
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
0 €
171 366 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
19
0
0
0
0
0
0
0
0
Customer payment term (days)
0
20
0
0
0
0
0
0
0
0
Supplier payment term (days)
0
60
0
0
0
0
0
0
0
0
Positioning of MORA FRERES in its sector
Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions).
This range of 4 293€ to 40 346€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
4k€28k€40k€
28 183 €Range: 4 293€ - 40 346€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 38 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'eau et de gaz en tous locaux)
Compare MORA FRERES with other companies in the same sector:
Yes, MORA FRERES generated a net profit of 14 k€ in 2025.
Where is the headquarters of MORA FRERES ?
The headquarters of MORA FRERES is located in LEON (40550), in the department Landes.
Where to find the tax return of MORA FRERES ?
The tax return of MORA FRERES 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 MORA FRERES operate?
MORA FRERES operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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