REFLETS DES ENTREPRISES : revenue, balance sheet and financial ratios

REFLETS DES ENTREPRISES is a French company founded 13 years ago, specialized in the sector Activités des agences de publicité. Based in LANCON-PROVENCE (13680), this company of category PME shows in 2025 a revenue of 171 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

Financial history - REFLETS DES ENTREPRISES (SIREN 791697162)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 171 205 € 192 112 € 238 586 € 249 012 € 203 578 € 237 433 € 204 454 € 187 767 € 167 320 €
Net income -3 762 € -20 771 € 1 626 € 17 386 € -5 706 € 579 € -15 179 € 10 832 € 26 769 €
EBITDA -18 615 € -15 002 € 6 358 € 22 007 € -25 380 € 2 733 € -7 660 € 15 718 € 34 735 €
Net margin -2.2% -10.8% 0.7% 7.0% -2.8% 0.2% -7.4% 5.8% 16.0%

Revenue and income statement

In 2025, REFLETS DES ENTREPRISES achieves revenue of 171 k€. Revenue is growing positively over 9 years (CAGR: +0.3%). Significant drop of -11% vs 2024. After deducting consumption (25 k€), gross margin stands at 146 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -19 k€, representing -10.9% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -24%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4 k€ (-2.2% 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

171 205 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

146 458 €

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

-18 615 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-19 670 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 762 €

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

-10.9%

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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 794%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

793.899%

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

47.902%

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

-0.511%

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

-20.547

Asset age ratio (2025) ?
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

35.0%

Solvency indicators evolution
REFLETS DES ENTREPRISES

Sector positioning

Debt ratio
793.9 2025
2023
2024
2025
Q1: 0.04
Med: 9.23
Q3: 45.97
Watch +52 pts over 3 years

In 2025, the debt ratio of REFLETS DES ENTREPRISES (793.90) 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
47.9% 2025
2023
2024
2025
Q1: 18.02%
Med: 39.91%
Q3: 65.06%
Good +33 pts over 3 years

In 2025, the financial autonomy of REFLETS DES ENTREPRISES (47.9%) 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
-20.55 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.05 years
Q3: 1.72 years
Excellent -53 pts over 3 years

In 2025, the repayment capacity of REFLETS DES ENTREPRISES (-20.55) 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 103.68. 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

103.68

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

-0.655

Liquidity indicators evolution
REFLETS DES ENTREPRISES

Sector positioning

Liquidity ratio
103.68 2025
2023
2024
2025
Q1: 140.75
Med: 218.9
Q3: 392.94
Watch -6 pts over 3 years

In 2025, the liquidity ratio of REFLETS DES ENTREPRISES (103.68) 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.

Interest coverage
-0.66x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.81x
Average -33 pts over 3 years

In 2025, the interest coverage of REFLETS DES ENTREPRISES (-0.7x) 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. The gap of 34 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 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 5 days of revenue, i.e. 2 k€ to permanently finance. Over 2017-2025, WCR increased by +109%, requiring additional financing.

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

2 150 €

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

52 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

18 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

11 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

5 j

WCR and payment terms evolution
REFLETS DES ENTREPRISES

Positioning of REFLETS DES ENTREPRISES in its sector

Comparison with sector Activités des agences de publicité

Valuation estimate

Based on 68 transactions of similar company sales (all years), the value of REFLETS DES ENTREPRISES is estimated at 38 428 € (range 15 927€ - 65 413€). The price/revenue ratio is 0.22x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
68 tx
15k€ 38k€ 65k€
38 428 € Range: 15 927€ - 65 413€
NAF 5 all-time

Valuation method used

Revenue Multiple
171 205 € × 0.22x = 38 429 €
Range: 15 927€ - 65 414€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 68 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 (Activités des agences de publicité)

Compare REFLETS DES ENTREPRISES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de publicité

Frequently asked questions about REFLETS DES ENTREPRISES

What is the revenue of REFLETS DES ENTREPRISES ?

The revenue of REFLETS DES ENTREPRISES in 2025 is 171 k€.

Is REFLETS DES ENTREPRISES profitable?

REFLETS DES ENTREPRISES recorded a net loss in 2025.

Where is the headquarters of REFLETS DES ENTREPRISES ?

The headquarters of REFLETS DES ENTREPRISES is located in LANCON-PROVENCE (13680), in the department Bouches-du-Rhone.

Where to find the tax return of REFLETS DES ENTREPRISES ?

The tax return of REFLETS DES ENTREPRISES 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 REFLETS DES ENTREPRISES operate?

REFLETS DES ENTREPRISES operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.