ACTIVIUM GROUP : revenue, balance sheet and financial ratios

ACTIVIUM GROUP is a French company founded 23 years ago, specialized in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions. Based in LYON (69009), this company of category PME shows in 2024 a revenue of 1.3 M€. 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

Financial history - ACTIVIUM GROUP (SIREN 445248149)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 317 811 € 1 683 077 € 1 843 555 € 1 180 597 € 1 187 686 € 1 336 621 € 2 126 326 € N/C 1 963 987 €
Net income -364 096 € -245 595 € -158 365 € -4 134 € 8 081 € 38 316 € 63 294 € 26 531 € -1 867 509 €
EBITDA -251 366 € -146 759 € -137 726 € -54 125 € 121 579 € 186 533 € 164 436 € N/C 172 682 €
Net margin -27.6% -14.6% -8.6% -0.4% 0.7% 2.9% 3.0% N/C -95.1%

Revenue and income statement

In 2024, ACTIVIUM GROUP achieves revenue of 1.3 M€. Activity remains stable over the period (CAGR: -4.9%). Significant drop of -22% vs 2023. After deducting consumption (23 k€), gross margin stands at 1.3 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -251 k€, representing -19.1% of revenue. Warning negative scissor effect: despite revenue change (-22%), EBITDA varies by -71%, reducing margin by 10.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -364 k€ (-27.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 317 811 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 294 887 €

EBITDA (2024) ?
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

-251 366 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-290 505 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-364 096 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-19.0%

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Chart evolution

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

42.875%

Financial autonomy (2024) ?
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

65.821%

Cash flow / Revenue (2024) ?
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

-23.681%

Repayment capacity (2024) ?
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

-7.775

Asset age ratio (2024) ?
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

45.0%

Solvency indicators evolution
ACTIVIUM GROUP

Sector positioning

Debt ratio
42.88 2024
2022
2023
2024
Q1: -592.0
Med: 0.0
Q3: 16.43
Average +9 pts over 3 years

In 2024, the debt ratio of ACTIVIUM GROUP (42.88) 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
65.82% 2024
2022
2023
2024
Q1: 18.26%
Med: 58.72%
Q3: 68.35%
Good -7 pts over 3 years

In 2024, the financial autonomy of ACTIVIUM GROUP (65.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-7.78 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 3.75 years
Excellent +7 pts over 3 years

In 2024, the repayment capacity of ACTIVIUM GROUP (-7.78) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 362.48. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

362.48

Interest coverage (2024) ?
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

-26.878

Liquidity indicators evolution
ACTIVIUM GROUP

Sector positioning

Liquidity ratio
362.48 2024
2022
2023
2024
Q1: 31.66
Med: 183.31
Q3: 376.64
Good +14 pts over 3 years

In 2024, the liquidity ratio of ACTIVIUM GROUP (362.48) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-26.88x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 5.49x
Watch

In 2024, the interest coverage of ACTIVIUM GROUP (-26.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. The company must finance 10 days of gap between collections and payments. Overall, WCR represents 145 days of revenue, i.e. 531 k€ to permanently finance. Over 2016-2024, WCR increased by +67%, requiring additional financing.

Operating WCR (2024) ?
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

531 249 €

Customer credit (2024) ?
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

70 j

Supplier credit (2024) ?
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

60 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

145 j

WCR and payment terms evolution
ACTIVIUM GROUP

Positioning of ACTIVIUM GROUP in its sector

Comparison with sector Intermédiaires du commerce en machines, équipements industriels, navires et avions

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of ACTIVIUM GROUP is estimated at 427 348 € (range 200 379€ - 1 045 544€). The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2024
229 transactions
200k€ 427k€ 1045k€
427 348 € Range: 200 379€ - 1 045 544€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
1 317 811 € × 0.32x = 427 348 €
Range: 200 379€ - 1 045 544€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en machines, équipements industriels, navires et avions)

Compare ACTIVIUM GROUP with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en machines, équipements industriels, navires et avions

Frequently asked questions about ACTIVIUM GROUP

What is the revenue of ACTIVIUM GROUP ?

The revenue of ACTIVIUM GROUP in 2024 is 1.3 M€.

Is ACTIVIUM GROUP profitable?

ACTIVIUM GROUP recorded a net loss in 2024.

Where is the headquarters of ACTIVIUM GROUP ?

The headquarters of ACTIVIUM GROUP is located in LYON (69009), in the department Rhone.

Where to find the tax return of ACTIVIUM GROUP ?

The tax return of ACTIVIUM GROUP 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 ACTIVIUM GROUP operate?

ACTIVIUM GROUP operates in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions (NAF code 46.14Z). See the 'Sector positioning' section above to compare the company with its competitors.