Employees: 21 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1979-01-01 (47 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: PARIS (75006), Paris
SERVICES ET CONSOMMATIONS : revenue, balance sheet and financial ratios
SERVICES ET CONSOMMATIONS is a French company
founded 47 years ago,
specialized in the sector Restauration traditionnelle.
Based in PARIS (75006),
this company of category PME
shows in 2022 a revenue of 13.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SERVICES ET CONSOMMATIONS (SIREN 315633834)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
Revenue
N/C
N/C
N/C
13 008 041 €
7 501 772 €
4 960 837 €
10 455 152 €
9 640 230 €
8 822 283 €
8 206 761 €
7 866 941 €
Net income
1 601 371 €
1 858 401 €
1 633 185 €
1 635 380 €
859 842 €
-111 734 €
585 143 €
278 214 €
170 603 €
105 591 €
67 639 €
EBITDA
N/C
N/C
N/C
2 338 470 €
1 764 167 €
-249 126 €
1 116 227 €
895 004 €
620 179 €
378 750 €
58 543 €
Net margin
N/C
N/C
N/C
12.6%
11.5%
-2.3%
5.6%
2.9%
1.9%
1.3%
0.9%
Revenue and income statement
In 2025, SERVICES ET CONSOMMATIONS generates positive net income of 1.6 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2025: 68 k€ -> 1.6 M€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
1 601 371 €
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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
The debt ratio (= Financial debt / Equity x 100) stands at 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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
44.298%
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
53.339%
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 SERVICES ET CONSOMMATIONS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
268.918
174.299
153.811
84.015
36.699
155.92
111.294
58.213
33.832
23.296
44.298
Financial autonomy
15.979
19.774
22.074
27.228
35.956
24.956
28.634
39.679
53.172
63.956
53.339
Repayment capacity
-47.301
4.191
3.075
1.351
0.736
-6.376
1.246
1.498
None
None
None
Cash flow / Revenue
-0.515%
4.144%
5.603%
8.172%
7.876%
-7.314%
19.505%
8.62%
None%
None%
None%
Sector positioning
Debt ratio
44.32025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average+7 pts over 3 years
In 2025, the debt ratio of SERVICES ET CONSOMMATIONS (44.30) 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
53.34%2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Good-10 pts over 3 years
In 2025, the financial autonomy of SERVICES ET CONSOMMATIONS (53.3%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 367.43. 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
367.433
Liquidity indicators evolution SERVICES ET CONSOMMATIONS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
89.327
111.642
122.477
128.059
113.099
209.73
228.965
265.187
341.563
377.079
367.433
Interest coverage
178.674
12.604
28.06
3.988
2.243
-250.938
35.879
31.329
None
None
None
Sector positioning
Liquidity ratio
367.432025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Excellent
In 2025, the liquidity ratio of SERVICES ET CONSOMMATIONS (367.43) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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
0 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 and payment terms evolution SERVICES ET CONSOMMATIONS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
169 611 €
487 153 €
671 817 €
544 480 €
754 967 €
1 108 896 €
649 503 €
428 355 €
0 €
0 €
0 €
Inventory turnover (days)
50
52
53
54
54
116
82
51
0
0
0
Customer payment term (days)
2
2
2
3
2
2
3
2
0
0
0
Supplier payment term (days)
70
93
96
67
73
105
91
48
0
0
0
Positioning of SERVICES ET CONSOMMATIONS in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 557 transactions of similar company sales
in 2025,
the value of SERVICES ET CONSOMMATIONS is estimated at
9 046 016 €
(range 5 116 969€ - 20 487 714€).
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
557 transactions
5116k€9046k€20487k€
9 046 016 €Range: 5 116 969€ - 20 487 714€
NAF 5 année 2025
Valuation method used
Net Income Multiple
1 601 371 €
×
5.6x
=9 046 016 €
Range: 5 116 970€ - 20 487 715€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 557 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 (Restauration traditionnelle)
Compare SERVICES ET CONSOMMATIONS with other companies in the same sector:
Frequently asked questions about SERVICES ET CONSOMMATIONS
What is the revenue of SERVICES ET CONSOMMATIONS ?
The revenue of SERVICES ET CONSOMMATIONS in 2022 is 13.0 M€.
Is SERVICES ET CONSOMMATIONS profitable?
Yes, SERVICES ET CONSOMMATIONS generated a net profit of 1.6 M€ in 2025.
Where is the headquarters of SERVICES ET CONSOMMATIONS ?
The headquarters of SERVICES ET CONSOMMATIONS is located in PARIS (75006), in the department Paris.
Where to find the tax return of SERVICES ET CONSOMMATIONS ?
The tax return of SERVICES ET CONSOMMATIONS 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 SERVICES ET CONSOMMATIONS operate?
SERVICES ET CONSOMMATIONS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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