SARL PHILIPPE BUTTEZ : revenue, balance sheet and financial ratios

SARL PHILIPPE BUTTEZ is a French company founded 28 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in LOON-PLAGE (59279), this company of category PME shows in 2024 a revenue of 1.3 M€. 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 - SARL PHILIPPE BUTTEZ (SIREN 418199618)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 343 804 € 1 417 975 € N/C 1 769 190 € N/C N/C 1 268 478 € 1 139 633 € 1 042 608 €
Net income 63 141 € 56 705 € 45 078 € 188 307 € 176 332 € 126 017 € 107 965 € 97 724 € 123 966 €
EBITDA 166 039 € 68 199 € N/C 262 539 € N/C N/C 135 180 € 105 704 € 128 848 €
Net margin 4.7% 4.0% N/C 10.6% N/C N/C 8.5% 8.6% 11.9%

Revenue and income statement

In 2024, SARL PHILIPPE BUTTEZ achieves revenue of 1.3 M€. Revenue is growing positively over 9 years (CAGR: +3.2%). Slight decline of -5% vs 2023. After deducting consumption (595 k€), gross margin stands at 749 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 166 k€, representing 12.4% of revenue. Positive scissor effect: EBITDA margin improves by +7.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 63 k€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 343 804 €

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

748 606 €

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

166 039 €

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

80 960 €

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

63 141 €

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

12.4%

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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 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

98.28%

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

35.346%

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

10.955%

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

1.865

Asset age ratio (2024) ?
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

12.4%

Solvency indicators evolution
SARL PHILIPPE BUTTEZ

Sector positioning

Debt ratio
98.28 2024
2022
2023
2024
Q1: 1.0
Med: 13.24
Q3: 41.25
Average

In 2024, the debt ratio of SARL PHILIPPE BUTTEZ (98.28) 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
35.35% 2024
2022
2023
2024
Q1: 17.51%
Med: 38.82%
Q3: 57.73%
Average -6 pts over 3 years

In 2024, the financial autonomy of SARL PHILIPPE BUTTEZ (35.4%) 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
1.86 years 2024
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.03 years
Average

In 2024, the repayment capacity of SARL PHILIPPE BUTTEZ (1.86) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 251.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

251.221

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

1.087

Liquidity indicators evolution
SARL PHILIPPE BUTTEZ

Sector positioning

Liquidity ratio
251.22 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 SARL PHILIPPE BUTTEZ (251.22) 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
1.09x 2024
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.3x
Good -14 pts over 2 years

In 2024, the interest coverage of SARL PHILIPPE BUTTEZ (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 8 days of revenue, i.e. 30 k€ to permanently finance. Notable WCR improvement over the period (-74%), freeing up cash.

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

30 477 €

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

16 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

6 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

8 j

WCR and payment terms evolution
SARL PHILIPPE BUTTEZ

Positioning of SARL PHILIPPE BUTTEZ 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 75 857€ to 370 783€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
75k€ 203k€ 370k€
203 343 € Range: 75 857€ - 370 783€
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 SARL PHILIPPE BUTTEZ 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 SARL PHILIPPE BUTTEZ

What is the revenue of SARL PHILIPPE BUTTEZ ?

The revenue of SARL PHILIPPE BUTTEZ in 2024 is 1.3 M€.

Is SARL PHILIPPE BUTTEZ profitable?

Yes, SARL PHILIPPE BUTTEZ generated a net profit of 63 k€ in 2024.

Where is the headquarters of SARL PHILIPPE BUTTEZ ?

The headquarters of SARL PHILIPPE BUTTEZ is located in LOON-PLAGE (59279), in the department Nord.

Where to find the tax return of SARL PHILIPPE BUTTEZ ?

The tax return of SARL PHILIPPE BUTTEZ 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 PHILIPPE BUTTEZ operate?

SARL PHILIPPE BUTTEZ 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.