SOC HOTEL GRIL BESANCON VALENTIN : revenue, balance sheet and financial ratios

SOC HOTEL GRIL BESANCON VALENTIN is a French company founded 44 years ago, specialized in the sector Hôtels et hébergement similaire . Based in ECOLE-VALENTIN (25480), this company of category PME shows in 2024 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SOC HOTEL GRIL BESANCON VALENTIN (SIREN 323799700)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 053 323 € 1 107 753 € 1 027 416 € 790 915 € 665 918 € 1 219 180 € 1 236 580 € 1 217 248 € 1 185 960 €
Net income -113 658 € -35 426 € -53 985 € -35 360 € -114 567 € -74 851 € -30 134 € 396 691 € -20 186 €
EBITDA 74 034 € 103 030 € 104 235 € 76 608 € 15 100 € 117 636 € 145 095 € 155 730 € 157 197 €
Net margin -10.8% -3.2% -5.3% -4.5% -17.2% -6.1% -2.4% 32.6% -1.7%

Revenue and income statement

In 2024, SOC HOTEL GRIL BESANCON VALENTIN achieves revenue of 1.1 M€. Activity remains stable over the period (CAGR: -1.5%). Slight decline of -5% vs 2023. After deducting consumption (141 k€), gross margin stands at 913 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 74 k€, representing 7.0% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -28%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -114 k€ (-10.8% of revenue), which will impact equity.

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

1 053 323 €

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

912 546 €

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

74 034 €

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

-111 340 €

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

-113 658 €

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

7.0%

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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 0%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.0%

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

69.844%

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

-2.984%

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

0.0

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

22.7%

Solvency indicators evolution
SOC HOTEL GRIL BESANCON VALENTIN

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Excellent

In 2024, the debt ratio of SOC HOTEL GRIL BESANCON V... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
69.84% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Excellent

In 2024, the financial autonomy of SOC HOTEL GRIL BESANCON V... (69.8%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Good

In 2024, the repayment capacity of SOC HOTEL GRIL BESANCON V... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 71.02. 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

71.016

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
SOC HOTEL GRIL BESANCON VALENTIN

Sector positioning

Liquidity ratio
71.02 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Average -11 pts over 3 years

In 2024, the liquidity ratio of SOC HOTEL GRIL BESANCON V... (71.02) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Average

In 2024, the interest coverage of SOC HOTEL GRIL BESANCON V... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. Excellent situation: suppliers finance 66 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 0 days of revenue, i.e. 1 k€ to permanently finance.

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

1 338 €

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

5 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

71 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

4 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

0 j

WCR and payment terms evolution
SOC HOTEL GRIL BESANCON VALENTIN

Positioning of SOC HOTEL GRIL BESANCON VALENTIN in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 99 transactions of similar company sales in 2024, the value of SOC HOTEL GRIL BESANCON VALENTIN is estimated at 435 526 € (range 158 346€ - 872 325€). With an EBITDA of 74 034€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.54x (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
99 tx
158k€ 435k€ 872k€
435 526 € Range: 158 346€ - 872 325€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
74 034 € × 4.8x
Estimation 353 496 €
82 598€ - 608 832€
Revenue Multiple 30%
1 053 323 € × 0.54x
Estimation 572 244 €
284 594€ - 1 311 481€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 99 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 (Hôtels et hébergement similaire )

Compare SOC HOTEL GRIL BESANCON VALENTIN with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOC HOTEL GRIL BESANCON VALENTIN

What is the revenue of SOC HOTEL GRIL BESANCON VALENTIN ?

The revenue of SOC HOTEL GRIL BESANCON VALENTIN in 2024 is 1.1 M€.

Is SOC HOTEL GRIL BESANCON VALENTIN profitable?

SOC HOTEL GRIL BESANCON VALENTIN recorded a net loss in 2024.

Where is the headquarters of SOC HOTEL GRIL BESANCON VALENTIN ?

The headquarters of SOC HOTEL GRIL BESANCON VALENTIN is located in ECOLE-VALENTIN (25480), in the department Doubs.

Where to find the tax return of SOC HOTEL GRIL BESANCON VALENTIN ?

The tax return of SOC HOTEL GRIL BESANCON VALENTIN 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 SOC HOTEL GRIL BESANCON VALENTIN operate?

SOC HOTEL GRIL BESANCON VALENTIN operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.