Business cases

Consolidation, management reporting, intercompany reconciliation: discover what our clients say

Spie batignolles Case Study

Business cases

Spie batignolles: key information

Business sector: Construction and public works
Founded: 1968
Headquarters: Neuilly sur Seine (France)
2020 Sales Revenue: € 2.1 bn
Number of employees: 8,000
Global presence: 8 countries
Consolidation entities: 218
Company website:
Consolidation levels: Operations group and overall group in French GAAP and in IFRS


Summary of benefits perceived by the customer

About Spie batignolles

Spie batignolles has a rich history, with origins dating back to 1846 and is a major player in construction, infrastructure and services. The group is an independent entity involved in six major business areas:


It is crucial for groups that are continually growing, like Spie batignolles, to use a modern, web application, exploiting quick calculation times and access at any time and from anywhere in the world.

The Spie batignolles Consolidation Department organises the group’s closings, through to the publication of the Financial report. Consolidation is performed quarterly, with semi-annual audits. Consolidated reporting is prepared in CRC 99.02 and IFRS for the highest level of group consolidation. This results in multiple, simultaneous, consolidations.

Spie batignolles’ strong growth, through an active acquisition strategy, implies frequent changes in scope and the need to be equipped with a software developed with Agile principles that addresses user experience, availability, performance, scalability, adaptability, security and above all economy.

Given the frequent addition of new entities to the consolidation scope, Spie batignolles needed software which was sufficiently intuitive and user-friendly to simplify the work of the numerous contributors in the subsidiaries, as well as adequately flexible to interface with all types of environments (ERP, etc.).

Final State

Stéphanie Vorillon, Director of Accounting and Consolidation at Spie batignolles, explains that:

“Sigma Conso’s Consolidation & Reporting application was quickly adopted by the subsidiaries: none of our employees would want to go back now given how simple, secure and quick data importing has become. The auditors are equally enthusiastic. Account auditing is simpler, using restitution reports in the form of dynamic cross-reference tables which provide the finest level of detail. The application provides them with complete transparency of the group’s accounts.

Work has also been simplified for the Consolidation Department throughout the entire process: interco reconciliation, consolidation calculations, production of the notes, integration of new entities… We also use the application for tax purposes.”

There is an automatic interface between the balance and the group’s accounts for each entity.

From the group standpoint, dashboards enable real-time tracking of the progress made by the subsidiaries and of the success of the consolidation.

Through a greater visibility and a very user-friendly application, the group has gained in efficiency and speed with accurate consolidated information.

Stéphanie Vorillon adds that:

“The Sigma Conso Consolidation & Reporting application perfectly meets our needs in a context of strong growth: quick production of quarterly consolidated accounts which are easy to audit. It provides us with excellent autonomy to manage changes in scope, prepare reports and notes, and more.
We have a relationship of trust with Sigma Conso.”

Do you want to improve your consolidation and reporting process? Contact us today and we’ll take a look together at how you can reach your goals!