TONNELLERIE BERGER ET FILS : revenue, balance sheet and financial ratios

TONNELLERIE BERGER ET FILS is a French company founded 62 years ago, specialized in the sector Fabrication d'emballages en bois. Based in VERTHEUIL (33180), this company of category ETI shows in 2025 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 - TONNELLERIE BERGER ET FILS (SIREN 313742249)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 7 047 011 € 7 914 720 € 6 204 022 € 4 369 911 € 4 765 559 € 5 059 909 € 4 499 688 € 3 730 608 € 3 379 413 €
Net income 121 940 € 745 822 € 757 606 € 458 412 € 629 254 € 690 022 € 508 059 € 489 492 € 442 328 €
EBITDA 1 482 321 € 1 776 136 € 1 310 528 € 855 126 € 1 073 279 € 1 093 861 € 933 788 € 921 293 € 807 920 €
Net margin 1.7% 9.4% 12.2% 10.5% 13.2% 13.6% 11.3% 13.1% 13.1%

Revenue and income statement

In 2025, TONNELLERIE BERGER ET FILS achieves revenue of 7.0 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +9.6%. Significant drop of -11% vs 2024. After deducting consumption (2.8 M€), gross margin stands at 4.3 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 21.0% 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 122 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 047 011 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 279 846 €

EBITDA (2025) ?
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

1 482 321 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 084 902 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

121 940 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.0%

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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 9%. 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 78%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.0% 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 (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

9.304%

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

78.179%

Cash flow / Revenue (2025) ?
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

19.972%

Repayment capacity (2025) ?
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

0.782

Asset age ratio (2025) ?
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

29.8%

Solvency indicators evolution
TONNELLERIE BERGER ET FILS

Sector positioning

Debt ratio
9.3 2025
2023
2024
2025
Q1: 8.4
Med: 24.78
Q3: 54.43
Good -17 pts over 3 years

In 2025, the debt ratio of TONNELLERIE BERGER ET FILS (9.30) 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
78.18% 2025
2023
2024
2025
Q1: 44.19%
Med: 59.78%
Q3: 73.0%
Excellent

In 2025, the financial autonomy of TONNELLERIE BERGER ET FILS (78.2%) 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
0.78 years 2025
2023
2024
2025
Q1: 0.28 years
Med: 1.84 years
Q3: 5.01 years
Good -31 pts over 3 years

In 2025, the repayment capacity of TONNELLERIE BERGER ET FILS (0.78) 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 752.96. 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 4.0x. Financial charges are adequately covered by operations.

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

752.957

Interest coverage (2025) ?
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

4.007

Liquidity indicators evolution
TONNELLERIE BERGER ET FILS

Sector positioning

Liquidity ratio
752.96 2025
2023
2024
2025
Q1: 205.24
Med: 329.49
Q3: 512.28
Excellent

In 2025, the liquidity ratio of TONNELLERIE BERGER ET FILS (752.96) 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
4.01x 2025
2023
2024
2025
Q1: 0.85x
Med: 5.45x
Q3: 18.25x
Average +16 pts over 3 years

In 2025, the interest coverage of TONNELLERIE BERGER ET FILS (4.0x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 633 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 587 days of revenue, i.e. 11.5 M€ to permanently finance. Over 2017-2025, WCR increased by +77%, requiring additional financing.

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

11 481 695 €

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

56 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

84 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

633 j

WCR in days of revenue (2025) ?
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

587 j

WCR and payment terms evolution
TONNELLERIE BERGER ET FILS

Positioning of TONNELLERIE BERGER ET FILS in its sector

Comparison with sector Fabrication d'emballages en bois

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 735 916€ to 4 550 716€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
735k€ 1596k€ 4550k€
1 596 317 € Range: 735 916€ - 4 550 716€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication d'emballages en bois)

Compare TONNELLERIE BERGER ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en bois

Frequently asked questions about TONNELLERIE BERGER ET FILS

What is the revenue of TONNELLERIE BERGER ET FILS ?

The revenue of TONNELLERIE BERGER ET FILS in 2025 is 7.0 M€.

Is TONNELLERIE BERGER ET FILS profitable?

Yes, TONNELLERIE BERGER ET FILS generated a net profit of 122 k€ in 2025.

Where is the headquarters of TONNELLERIE BERGER ET FILS ?

The headquarters of TONNELLERIE BERGER ET FILS is located in VERTHEUIL (33180), in the department Gironde.

Where to find the tax return of TONNELLERIE BERGER ET FILS ?

The tax return of TONNELLERIE BERGER ET FILS 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 TONNELLERIE BERGER ET FILS operate?

TONNELLERIE BERGER ET FILS operates in the sector Fabrication d'emballages en bois (NAF code 16.24Z). See the 'Sector positioning' section above to compare the company with its competitors.