The Bank of France has published its annual study on the financial position of French small and medium-sized enterprises (SMEs) and intermediate-sized enterprises (ETIs), concluding that fundamentals remained robust at end-2024 even as the outlook became more uncertain. Drawing on the accounts of more than 1.6 million companies, the analysis finds that margins continued to hold up, leverage declined and cash buffers stayed solid. It also notes a slowdown in activity in 2024, financing costs still rising, and a slight deterioration in SMEs’ and ETIs’ repayment capacity as measured by the Bank of France rating; against a more uncertain 2025 backdrop, it flags heightened risks for the most fragile firms.