SIMONET BRUNEAU DEVELOPPEMENT : revenue, balance sheet and financial ratios

SIMONET BRUNEAU DEVELOPPEMENT is a French company founded 25 years ago, specialized in the sector Activités des sociétés holding. Based in JAULGONNE (02850), this company of category PME shows in 2024 a revenue of 3 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SIMONET BRUNEAU DEVELOPPEMENT (SIREN 437701469)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 000 € 3 000 € N/C 3 000 € 3 000 € 3 000 € 3 000 € 3 000 € 3 000 €
Net income 88 501 € 14 537 € -161 € 2 723 € 1 024 € 8 197 € -47 583 € 1 814 € 14 255 €
EBITDA -978 € -592 € -3 163 € 975 € 1 021 € 1 021 € 607 € 917 € 951 €
Net margin 2950.0% 484.6% N/C 90.8% 34.1% 273.2% -1586.1% 60.5% 475.2%

Revenue and income statement

In 2024, SIMONET BRUNEAU DEVELOPPEMENT achieves revenue of 3 k€. Activity remains stable over the period (CAGR: 0.0%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 3 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -978 €, representing -32.6% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -65%, reducing margin by 12.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 89 k€, i.e. 2950.0% 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

3 000 €

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

3 000 €

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

-978 €

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

-978 €

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

88 501 €

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

-32.6%

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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 2%. 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 95%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1538.4% 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

2.442%

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

95.356%

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

1538.367%

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

0.103

Solvency indicators evolution
SIMONET BRUNEAU DEVELOPPEMENT

Sector positioning

Debt ratio
2.44 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good -35 pts over 3 years

In 2024, the debt ratio of SIMONET BRUNEAU DEVELOPPE... (2.44) 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
95.36% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Excellent +26 pts over 3 years

In 2024, the financial autonomy of SIMONET BRUNEAU DEVELOPPE... (95.4%) 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.

Repayment capacity
0.1 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average +25 pts over 3 years

In 2024, the repayment capacity of SIMONET BRUNEAU DEVELOPPE... (0.10) 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 1575.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1575.338

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

0.0

Liquidity indicators evolution
SIMONET BRUNEAU DEVELOPPEMENT

Sector positioning

Liquidity ratio
1575.34 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good +6 pts over 3 years

In 2024, the liquidity ratio of SIMONET BRUNEAU DEVELOPPE... (1575.34) 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
0.0x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Good

In 2024, the interest coverage of SIMONET BRUNEAU DEVELOPPE... (0.0x) 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: 360 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 337 days. The company must finance 23 days of gap between collections and payments. Overall, WCR represents 4001 days of revenue, i.e. 33 k€ to permanently finance. Notable WCR improvement over the period (-28%), 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

33 338 €

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

360 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

337 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 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

4001 j

WCR and payment terms evolution
SIMONET BRUNEAU DEVELOPPEMENT

Positioning of SIMONET BRUNEAU DEVELOPPEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SIMONET BRUNEAU DEVELOPPEMENT is estimated at 52 743 € (range 33 622€ - 265 646€). The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
33k€ 52k€ 265k€
52 743 € Range: 33 622€ - 265 646€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
3 000 € × 0.59x
Estimation 1 766 €
1 099€ - 2 100€
Net Income Multiple 20%
88 501 € × 1.5x
Estimation 129 208 €
82 407€ - 660 966€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 des sociétés holding)

Compare SIMONET BRUNEAU DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SIMONET BRUNEAU DEVELOPPEMENT

What is the revenue of SIMONET BRUNEAU DEVELOPPEMENT ?

The revenue of SIMONET BRUNEAU DEVELOPPEMENT in 2024 is 3 k€.

Is SIMONET BRUNEAU DEVELOPPEMENT profitable?

Yes, SIMONET BRUNEAU DEVELOPPEMENT generated a net profit of 89 k€ in 2024.

Where is the headquarters of SIMONET BRUNEAU DEVELOPPEMENT ?

The headquarters of SIMONET BRUNEAU DEVELOPPEMENT is located in JAULGONNE (02850), in the department Aisne.

Where to find the tax return of SIMONET BRUNEAU DEVELOPPEMENT ?

The tax return of SIMONET BRUNEAU DEVELOPPEMENT 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 SIMONET BRUNEAU DEVELOPPEMENT operate?

SIMONET BRUNEAU DEVELOPPEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.