Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SELARL BERNARD & ASSOCIES : revenue, balance sheet and financial ratios

SELARL BERNARD & ASSOCIES is a French company founded 9 years ago, specialized in the sector Activités juridiques. Based in AMIENS (80000), this company of category PME shows in 2024 a net income positive of 240 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, SELARL BERNARD & ASSOCIES posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - SELARL BERNARD & ASSOCIES (SIREN 827963521)
Indicator 2024 2023 2022 2021 2020 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C
Net income 239 774 € 158 999 € 188 634 € 244 399 € 265 063 € 515 589 € 240 450 €
EBITDA N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, SELARL BERNARD & ASSOCIES generates positive net income of 240 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 240 k€ -> 240 k€.

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

239 774 €

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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 8%. This ratio is more favorable than the sector median (25.3%). Financial autonomy (= Equity / Total assets x 100) reaches 84%. Compared with its sector, this ratio places the company among the best positioned (sector median: 37.7%).

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

7.53%

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

83.85%

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

73.7%

Solvency indicators evolution
SELARL BERNARD & ASSOCIES

Sector positioning

Debt ratio
7.53% 2024
Q1: 6.1%
Med: 25.32%
Q3: 75.96%
Good +19 pts over 3 years

In 2024, the debt ratio of SELARL BERNARD & ASSOCIES (7.5%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
83.85% 2024
Q1: 14.18%
Med: 37.72%
Q3: 62.54%
Excellent

In 2024, the financial autonomy of SELARL BERNARD & ASSOCIES (83.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.83. This ratio is more favorable than the sector median (2.0).

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

2.83

Liquidity indicators evolution
SELARL BERNARD & ASSOCIES

Sector positioning

Liquidity ratio
2.83 2024
Q1: 1.13
Med: 1.96
Q3: 3.33
Good +13 pts over 3 years

In 2024, the liquidity ratio of SELARL BERNARD & ASSOCIES (2.83) 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.

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: 317 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 443 days. Excellent situation: suppliers finance 126 days of the operating cycle (retail model).

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

0 €

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

317 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

443 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

0 j

WCR and payment terms evolution
SELARL BERNARD & ASSOCIES

Positioning of SELARL BERNARD & ASSOCIES in its sector

Comparison with sector Activités juridiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 107 637€ to 658 961€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
107k€ 262k€ 658k€
262 778 € Range: 107 637€ - 658 961€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 31 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 juridiques)

Compare SELARL BERNARD & ASSOCIES with other companies in the same sector:

Top companies in Activités juridiques

Largest companies by revenue in the sector Activités juridiques:

Top companies in Somme

Largest companies by revenue in the department Somme:

Frequently asked questions about SELARL BERNARD & ASSOCIES

What is the revenue of SELARL BERNARD & ASSOCIES ?

The revenue of SELARL BERNARD & ASSOCIES is not publicly disclosed (confidential accounts filed with INPI).

Is SELARL BERNARD & ASSOCIES profitable?

Yes, SELARL BERNARD & ASSOCIES generated a net profit of 240 k€ in 2024.

Where is the headquarters of SELARL BERNARD & ASSOCIES ?

The headquarters of SELARL BERNARD & ASSOCIES is located in AMIENS (80000), in the department Somme.

Where to find the tax return of SELARL BERNARD & ASSOCIES ?

The tax return of SELARL BERNARD & ASSOCIES 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 SELARL BERNARD & ASSOCIES operate?

SELARL BERNARD & ASSOCIES operates in the sector Activités juridiques (NAF code 69.10Z). See the 'Sector positioning' section above to compare the company with its competitors.