SARL BERNARD LANNOY CONSTRUCTION : revenue, balance sheet and financial ratios

SARL BERNARD LANNOY CONSTRUCTION is a French company founded 44 years ago, specialized in the sector Construction de maisons individuelles. Based in AUBIGNY-AU-BAC (59265), this company of category PME shows in 2019 a revenue of 10.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SARL BERNARD LANNOY CONSTRUCTION (SIREN 322759499)
Indicator 2019 2018 2017 2016
Revenue 9 961 085 € 12 492 599 € 12 316 062 € 11 276 049 €
Net income -1 284 208 € -238 201 € 344 001 € -469 674 €
EBITDA -1 258 080 € -275 314 € 197 619 € -98 834 €
Net margin -12.9% -1.9% 2.8% -4.2%

Revenue and income statement

In 2019, SARL BERNARD LANNOY CONSTRUCTION achieves revenue of 10.0 M€. Activity remains stable over the period (CAGR: -4.0%). Significant drop of -20% vs 2018. After deducting consumption (3.4 M€), gross margin stands at 6.6 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.3 M€, representing -12.6% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -357%, reducing margin by 10.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.3 M€ (-12.9% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 961 085 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 581 361 €

EBITDA (2019) ?
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

-1 258 080 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 078 043 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 284 208 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-12.6%

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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 -4826%. 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 -0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-4825.729%

Financial autonomy (2019) ?
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

-0.308%

Cash flow / Revenue (2019) ?
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

-12.732%

Repayment capacity (2019) ?
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

-0.805

Asset age ratio (2019) ?
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

5.0%

Solvency indicators evolution
SARL BERNARD LANNOY CONSTRUCTION

Sector positioning

Debt ratio
-4825.73 2019
2017
2018
2019
Q1: 0.04
Med: 8.04
Q3: 43.24
Excellent -50 pts over 3 years

In 2019, the debt ratio of SARL BERNARD LANNOY CONST... (-4825.73) 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
-0.31% 2019
2017
2018
2019
Q1: 4.2%
Med: 22.8%
Q3: 45.31%
Average -15 pts over 3 years

In 2019, the financial autonomy of SARL BERNARD LANNOY CONST... (-0.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.81 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.01 years
Q3: 0.65 years
Excellent -50 pts over 3 years

In 2019, the repayment capacity of SARL BERNARD LANNOY CONST... (-0.81) 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 108.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

108.472

Interest coverage (2019) ?
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

-0.904

Liquidity indicators evolution
SARL BERNARD LANNOY CONSTRUCTION

Sector positioning

Liquidity ratio
108.47 2019
2017
2018
2019
Q1: 118.74
Med: 165.19
Q3: 258.01
Watch -5 pts over 3 years

In 2019, the liquidity ratio of SARL BERNARD LANNOY CONST... (108.47) 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
-0.9x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 1.64x
Average -50 pts over 3 years

In 2019, the interest coverage of SARL BERNARD LANNOY CONST... (-0.9x) 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: 100 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. The gap of 42 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 108 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 69 days of revenue, i.e. 1.9 M€ to permanently finance.

Operating WCR (2019) ?
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

1 899 679 €

Customer credit (2019) ?
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

100 j

Supplier credit (2019) ?
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

58 j

Inventory turnover (2019) ?
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

108 j

WCR in days of revenue (2019) ?
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

69 j

WCR and payment terms evolution
SARL BERNARD LANNOY CONSTRUCTION

Positioning of SARL BERNARD LANNOY CONSTRUCTION in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of SARL BERNARD LANNOY CONSTRUCTION is estimated at 1 096 080 € (range 762 792€ - 4 297 535€). The price/revenue ratio is 0.11x (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 value 2019
113 transactions
762k€ 1096k€ 4297k€
1 096 080 € Range: 762 792€ - 4 297 535€
NAF 5 all-time

Valuation method used

Revenue Multiple
9 961 085 € × 0.11x = 1 096 081 €
Range: 762 793€ - 4 297 535€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare SARL BERNARD LANNOY CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about SARL BERNARD LANNOY CONSTRUCTION

What is the revenue of SARL BERNARD LANNOY CONSTRUCTION ?

The revenue of SARL BERNARD LANNOY CONSTRUCTION in 2019 is 10.0 M€.

Is SARL BERNARD LANNOY CONSTRUCTION profitable?

SARL BERNARD LANNOY CONSTRUCTION recorded a net loss in 2019.

Where is the headquarters of SARL BERNARD LANNOY CONSTRUCTION ?

The headquarters of SARL BERNARD LANNOY CONSTRUCTION is located in AUBIGNY-AU-BAC (59265), in the department Nord.

Where to find the tax return of SARL BERNARD LANNOY CONSTRUCTION ?

The tax return of SARL BERNARD LANNOY CONSTRUCTION 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 SARL BERNARD LANNOY CONSTRUCTION operate?

SARL BERNARD LANNOY CONSTRUCTION operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.