Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2006-09-01 (19 years)Status: ActiveBusiness sector: Services des traiteurs Location: MARSEILLE (13015), Bouches-du-Rhone
WHAT ELSE CATERING : revenue, balance sheet and financial ratios
WHAT ELSE CATERING is a French company
founded 19 years ago,
specialized in the sector Services des traiteurs .
Based in MARSEILLE (13015),
this company of category PME
shows in 2021 a revenue of 95 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - WHAT ELSE CATERING (SIREN 492116819)
Indicator
2025
2024
2023
2022
2021
2018
2017
Revenue
N/C
N/C
N/C
N/C
95 276 €
661 086 €
472 470 €
Net income
109 142 €
222 202 €
178 656 €
160 515 €
34 781 €
95 158 €
46 611 €
EBITDA
N/C
N/C
N/C
N/C
43 333 €
124 395 €
57 614 €
Net margin
N/C
N/C
N/C
N/C
36.5%
14.4%
9.9%
Revenue and income statement
In 2025, WHAT ELSE CATERING generates positive net income of 109 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 47 k€ -> 109 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
109 142 €
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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 24%. 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 73%. 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
23.805%
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
72.944%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2021
2022
2023
2024
2025
Debt ratio
15.791
8.831
4.587
7.136
6.506
17.737
23.805
Financial autonomy
65.692
74.253
91.581
72.078
77.96
71.498
72.944
Repayment capacity
0.799
0.28
0.406
None
None
None
None
Cash flow / Revenue
9.829%
14.394%
22.729%
None%
None%
None%
None%
Sector positioning
Debt ratio
23.82025
2023
2024
2025
Q1: 0.1
Med: 21.73
Q3: 70.18
Average+20 pts over 3 years
In 2025, the debt ratio of WHAT ELSE CATERING (23.80) 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
72.94%2025
2023
2024
2025
Q1: 3.8%
Med: 28.46%
Q3: 51.53%
Excellent
In 2025, the financial autonomy of WHAT ELSE CATERING (72.9%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 1004.88. 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
1004.876
Liquidity indicators evolution WHAT ELSE CATERING
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2021
2022
2023
2024
2025
Liquidity ratio
395.851
481.409
2150.735
414.714
564.987
613.583
1004.876
Interest coverage
1.008
0.557
0.951
None
None
None
None
Sector positioning
Liquidity ratio
1004.882025
2023
2024
2025
Q1: 98.18
Med: 163.29
Q3: 274.67
Excellent
In 2025, the liquidity ratio of WHAT ELSE CATERING (1004.88) 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 WHAT ELSE CATERING
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2021
2022
2023
2024
2025
Operating WCR
179 647 €
132 369 €
43 185 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
166
97
83
0
0
0
0
Supplier payment term (days)
4
5
14
0
0
0
0
Positioning of WHAT ELSE CATERING in its sector
Comparison with sector Services des traiteurs
Valuation estimate
Based on 191 transactions of similar company sales
(all years),
the value of WHAT ELSE CATERING is estimated at
876 682 €
(range 460 580€ - 1 657 339€).
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
191 transactions
460k€876k€1657k€
876 682 €Range: 460 580€ - 1 657 339€
NAF 5 all-time
Valuation method used
Net Income Multiple
109 142 €
×
8.0x
=876 683 €
Range: 460 581€ - 1 657 339€
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 191 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 (Services des traiteurs )
Compare WHAT ELSE CATERING with other companies in the same sector:
Frequently asked questions about WHAT ELSE CATERING
What is the revenue of WHAT ELSE CATERING ?
The revenue of WHAT ELSE CATERING in 2021 is 95 k€.
Is WHAT ELSE CATERING profitable?
Yes, WHAT ELSE CATERING generated a net profit of 109 k€ in 2025.
Where is the headquarters of WHAT ELSE CATERING ?
The headquarters of WHAT ELSE CATERING is located in MARSEILLE (13015), in the department Bouches-du-Rhone.
Where to find the tax return of WHAT ELSE CATERING ?
The tax return of WHAT ELSE CATERING 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 WHAT ELSE CATERING operate?
WHAT ELSE CATERING operates in the sector Services des traiteurs (NAF code 56.21Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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