SIREN : 490202033
B.COM is a French company founded 20 years ago, specialized in the sector Activités des agences de publicité. Based in BRY SUR MARNE (94360), this company of category PME shows in 2024 a revenue of 85 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
| Indicador | 2024 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Ingresos | 84 776 € | 104 768 € | 63 897 € | 67 323 € | 183 579 € | 174 748 € | 132 646 € | 133 599 € | 153 793 € | 128 298 € | 29 439 € |
| Resultado neto | 2 915 € | 31 263 € | 39 681 € | 17 798 € | 21 626 € | 8 864 € | 1 265 € | 198 € | 829 € | 1 691 € | 246 € |
| EBITDA | 6 332 € | 36 666 € | 45 109 € | 29 584 € | 37 105 € | 14 634 € | 3 451 € | 2 274 € | 2 832 € | 2 727 € | 951 € |
| Margen neto | 3.4% | 29.8% | 62.1% | 26.4% | 11.8% | 5.1% | 1.0% | 0.1% | 0.5% | 1.3% | 0.8% |
In 2024, B.COM achieves revenue of 85 k€. Over the period 2013-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.1%. Significant drop of -19% vs 2022. After deducting consumption (14 €), gross margin stands at 85 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 6 k€, representing 7.5% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -83%, reducing margin by 27.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.
84 776 €
84 762 €
6 332 €
4 678 €
2 915 €
7.5%
The debt ratio (= Financial debt / Equity x 100) stands at 30%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
29.982%
18.643%
4.836%
15.063
5.9%
In 2024, the debt ratio of B.COM (29.98) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of B.COM (18.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of B.COM (15.06) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 19.59. 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 19.7x. Operating income very largely covers interest expenses: high safety margin.
19.586
19.709
In 2024, the liquidity ratio of B.COM (19.59) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of B.COM (19.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 66 days of the operating cycle (retail model). WCR is negative (-260 days): operations structurally generate cash. Notable WCR improvement over the period (-1371%), freeing up cash.
-61 256 €
12 j
78 j
0 j
-260 j
Based on 68 transactions of similar company sales
(all years),
the value of B.COM is estimated at
16 502 €
(range 5 806€ - 51 914€).
With an EBITDA of 6 332€, the sector multiple of 2.9x is applied.
The price/revenue ratio is 0.22x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 68 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare B.COM with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des agences de publicité
The revenue of B.COM in 2024 is 85 k€.
Yes, B.COM generated a net profit of 3 k€ in 2024.
The headquarters of B.COM is located in BRY SUR MARNE (94360), in the department Val-de-Marne.
The tax return of B.COM 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).
B.COM operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.