SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. : revenue, balance sheet and financial ratios

SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. is a French company founded 52 years ago, specialized in the sector Collecte et traitement des eaux usées. Based in REIMS (51100), this company of category PME shows in 2024 a revenue of 7.0 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 - SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. (SIREN 308396852)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 6 963 483 € 6 623 411 € 6 053 855 € 4 949 536 € 5 347 522 € 5 358 820 € 5 286 632 € 5 256 053 €
Net income 649 985 € 508 517 € 626 917 € 291 788 € 593 870 € 604 637 € 777 359 € 715 651 €
EBITDA 1 081 331 € 946 567 € 1 420 141 € 920 260 € 1 044 903 € 1 248 661 € 1 267 770 € 1 315 020 €
Net margin 9.3% 7.7% 10.4% 5.9% 11.1% 11.3% 14.7% 13.6%

Revenue and income statement

In 2024, SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. achieves revenue of 7.0 M€. Revenue is growing positively over 8 years (CAGR: +3.6%). Vs 2023: +5%. After deducting consumption (493 k€), gross margin stands at 6.5 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 15.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 650 k€, i.e. 9.3% 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

6 963 483 €

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

6 470 699 €

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

1 081 331 €

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

641 538 €

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

649 985 €

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

15.5%

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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 5%. 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 42%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.4% 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

5.286%

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

41.784%

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

16.361%

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

0.212

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

19.2%

Solvency indicators evolution
SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION.

Sector positioning

Debt ratio
5.29 2024
2021
2023
2024
Q1: 1.07
Med: 21.28
Q3: 69.04
Good -6 pts over 3 years

In 2024, the debt ratio of SOCIETE DE GESTION ET DE ... (5.29) 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
41.78% 2024
2021
2023
2024
Q1: 15.57%
Med: 39.67%
Q3: 57.18%
Good

In 2024, the financial autonomy of SOCIETE DE GESTION ET DE ... (41.8%) 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.

Repayment capacity
0.21 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.3 years
Q3: 1.71 years
Good -8 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE GESTION ET DE ... (0.21) 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 444.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

444.696

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

0.384

Liquidity indicators evolution
SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION.

Sector positioning

Liquidity ratio
444.7 2024
2021
2023
2024
Q1: 120.31
Med: 188.45
Q3: 284.02
Excellent

In 2024, the liquidity ratio of SOCIETE DE GESTION ET DE ... (444.70) 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.

Interest coverage
0.38x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.0x
Q3: 7.24x
Average -17 pts over 3 years

In 2024, the interest coverage of SOCIETE DE GESTION ET DE ... (0.4x) 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: 80 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 343 days of revenue, i.e. 6.6 M€ to permanently finance. Over 2016-2024, WCR increased by +27%, requiring additional financing.

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

6 628 888 €

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

80 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

73 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

2 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

343 j

WCR and payment terms evolution
SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION.

Positioning of SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. in its sector

Comparison with sector Collecte et traitement des eaux usées

Valuation estimate

Based on 84 transactions of similar company sales (all years), the value of SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. is estimated at 2 013 318 € (range 553 919€ - 6 838 274€). With an EBITDA of 1 081 331€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.11x (conservative valuation). 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
84 tx
553k€ 2013k€ 6838k€
2 013 318 € Range: 553 919€ - 6 838 274€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 081 331 € × 2.9x
Estimation 3 082 475 €
634 764€ - 9 663 725€
Revenue Multiple 30%
6 963 483 € × 0.11x
Estimation 740 038 €
527 382€ - 2 212 940€
Net Income Multiple 20%
649 985 € × 1.9x
Estimation 1 250 348 €
391 616€ - 6 712 651€
How is this estimate calculated?

This estimate is based on the analysis of 84 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 (Collecte et traitement des eaux usées)

Compare SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. with other companies in the same sector:

Voir toutes les statistiques du secteur Collecte et traitement des eaux usées

Frequently asked questions about SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION.

What is the revenue of SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. ?

The revenue of SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. in 2024 is 7.0 M€.

Is SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. profitable?

Yes, SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. generated a net profit of 650 k€ in 2024.

Where is the headquarters of SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. ?

The headquarters of SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. is located in REIMS (51100), in the department Marne.

Where to find the tax return of SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. ?

The tax return of SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. 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 SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. operate?

SOCIETE DE GESTION ET DE SERVICES POUR L'ASSAINISSEMENT ET L'EPURATION. operates in the sector Collecte et traitement des eaux usées (NAF code 37.00Z). See the 'Sector positioning' section above to compare the company with its competitors.