Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 1990-01-15 (36 years)Status: ActiveBusiness sector: Location de terrains et d'autres biens immobiliersLocation: PARIS (75006), Paris
SAS BRASSERIE LE LUTECE : revenue, balance sheet and financial ratios
SAS BRASSERIE LE LUTECE is a French company
founded 36 years ago,
specialized in the sector Location de terrains et d'autres biens immobiliers.
Based in PARIS (75006),
this company of category PME
shows in 2025 a revenue of 359 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SAS BRASSERIE LE LUTECE (SIREN 552052805)
Indicator
2025
2024
2023
2022
2020
2019
2018
2017
Revenue
358 675 €
403 287 €
405 361 €
233 016 €
346 555 €
346 555 €
248 514 €
71 530 €
Net income
104 864 €
171 096 €
152 057 €
-12 486 €
92 445 €
60 580 €
-19 676 €
11 239 €
EBITDA
123 049 €
222 836 €
213 499 €
79 171 €
173 296 €
160 619 €
73 581 €
26 013 €
Net margin
29.2%
42.4%
37.5%
-5.4%
26.7%
17.5%
-7.9%
15.7%
Revenue and income statement
En 2025, SAS BRASSERIE LE LUTECE alcanza unos ingresos de 359 k€. En el período 2017-2025, la empresa muestra un fuerte crecimiento con una TCAC de +22.3%. Caída significativa de -11% vs 2024. Tras deducir el consumo (0 €), el margen bruto se sitúa en 359 k€, es decir, una tasa del 100%. El EBITDA alcanza 123 k€, representando el 34.3% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-11%), el EBITDA varía en -45%, reduciendo el margen en 20.9 puntos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto asciende a 105 k€, es decir, el 29.2% de los ingresos.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
358 675 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
358 675 €
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
123 049 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
108 529 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
104 864 €
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
34.3%
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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
El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 40%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 51%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 1.5 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 33.3% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.
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
39.986%
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
51.21%
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
33.284%
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
1.508
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution SAS BRASSERIE LE LUTECE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2022
2023
2024
2025
Debt ratio
51.951
55.079
46.465
37.513
42.939
31.509
24.247
39.986
Financial autonomy
49.981
52.716
53.788
59.439
52.184
61.698
67.701
51.21
Repayment capacity
5.212
2.443
1.159
1.205
6.36
0.955
0.917
1.508
Cash flow / Revenue
48.282%
29.646%
44.8%
43.104%
12.145%
46.496%
48.693%
33.284%
Sector positioning
Ratio de endeudamiento
39.992025
2023
2024
2025
Q1: 0.0
Med: 8.6
Q3: 104.1
Average
En 2025, el ratio de endeudamiento de SAS BRASSERIE LE LUTECE (39.99) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.
Autonomía financiera
51.21%2025
2023
2024
2025
Q1: 4.51%
Med: 47.13%
Q3: 86.22%
Bueno-14 pts over 3 years
En 2025, el autonomía financiera de SAS BRASSERIE LE LUTECE (51.2%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.
Capacidad de reembolso
1.51 ans2025
2023
2024
2025
Q1: 0.0 ans
Med: 1.02 ans
Q3: 9.04 ans
Average
En 2025, el capacidad de reembolso de SAS BRASSERIE LE LUTECE (1.5 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.
Liquidity ratios
El ratio de liquidez se sitúa en 311.66. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.
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
311.663
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
0.0
Liquidity indicators evolution SAS BRASSERIE LE LUTECE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2022
2023
2024
2025
Liquidity ratio
162.701
238.96
289.88
396.923
326.158
472.241
566.447
311.663
Interest coverage
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Sector positioning
Ratio de liquidez
311.662025
2023
2024
2025
Q1: 94.87
Med: 386.44
Q3: 1925.44
Average-11 pts over 3 years
En 2025, el ratio de liquidez de SAS BRASSERIE LE LUTECE (311.66) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.
Cobertura de intereses
0.0x2025
2023
2024
2025
Q1: -0.09x
Med: 0.0x
Q3: 12.18x
Bueno+25 pts over 3 years
En 2025, el cobertura de intereses de SAS BRASSERIE LE LUTECE (0.0x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.
Working capital requirement (WCR) and payment terms
El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 259 días. Plazo proveedores: 168 días. El desfase de 91 días pesa sobre la tesorería. El FM representa 485 días de ingresos. En 2017-2025, el FM aumentó en +901%.
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
483 175 €
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
259 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
168 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 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
485 j
WCR and payment terms evolution SAS BRASSERIE LE LUTECE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2022
2023
2024
2025
Operating WCR
48 282 €
171 803 €
225 365 €
283 381 €
363 799 €
338 079 €
519 087 €
483 175 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
119
30
30
0
45
46
166
259
Supplier payment term (days)
206
46
113
72
233
86
87
168
Positioning of SAS BRASSERIE LE LUTECE in its sector
Comparison with sector Location de terrains et d'autres biens immobiliers
Valuation estimate
Based on 117 transactions of similar company sales
in 2025,
the value of SAS BRASSERIE LE LUTECE is estimated at
360 903 €
(range 180 652€ - 941 009€).
With an EBITDA of 123 049€, the sector multiple of 2.7x is applied.
The price/revenue ratio is 0.92x
(in line with sector norms).
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 value2025
117 transactions
180k€360k€941k€
360 903 €Range: 180 652€ - 941 009€
NAF 5 année 2025
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
123 049 €×2.7x
Estimation329 793 €
215 646€ - 963 810€
Revenue Multiple30%
358 675 €×0.92x
Estimation329 374 €
154 677€ - 776 756€
Net Income Multiple20%
104 864 €×4.6x
Estimation485 972 €
132 131€ - 1 130 388€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)
Compare SAS BRASSERIE LE LUTECE with other companies in the same sector:
Frequently asked questions about SAS BRASSERIE LE LUTECE
What is the revenue of SAS BRASSERIE LE LUTECE ?
The revenue of SAS BRASSERIE LE LUTECE in 2025 is 359 k€.
Is SAS BRASSERIE LE LUTECE profitable?
Yes, SAS BRASSERIE LE LUTECE generated a net profit of 105 k€ in 2025.
Where is the headquarters of SAS BRASSERIE LE LUTECE ?
The headquarters of SAS BRASSERIE LE LUTECE is located in PARIS (75006), in the department Paris.
Where to find the tax return of SAS BRASSERIE LE LUTECE ?
The tax return of SAS BRASSERIE LE LUTECE 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 SAS BRASSERIE LE LUTECE operate?
SAS BRASSERIE LE LUTECE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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