AQUATIQUE VACANCES : revenue, balance sheet and financial ratios

AQUATIQUE VACANCES is a French company founded 19 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in LE MANS (72000), this company of category PME shows in 2025 a revenue of 5.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - AQUATIQUE VACANCES (SIREN 493221592)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 5 313 354 € 4 360 923 € 3 696 566 € 3 821 126 € 5 069 745 € 3 491 295 € N/C N/C N/C
Net income 444 132 € 51 664 € 150 365 € 179 853 € 727 922 € 116 731 € 159 792 € 266 075 € 210 275 €
EBITDA 598 297 € 12 915 € 225 626 € 279 914 € 908 162 € 210 201 € N/C N/C N/C
Net margin 8.4% 1.2% 4.1% 4.7% 14.4% 3.3% N/C N/C N/C

Revenue and income statement

In 2025, AQUATIQUE VACANCES achieves revenue of 5.3 M€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.8%. Vs 2024, growth of +22% (4.4 M€ -> 5.3 M€). After deducting consumption (0 €), gross margin stands at 5.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 598 k€, representing 11.3% of revenue. Positive scissor effect: EBITDA margin improves by +11.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 444 k€, i.e. 8.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 313 354 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 313 354 €

EBITDA (2025) ?
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

598 297 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

594 834 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

444 132 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.3%

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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 18%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

18.279%

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

29.109%

Cash flow / Revenue (2025) ?
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

8.503%

Repayment capacity (2025) ?
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

0.446

Asset age ratio (2025) ?
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

16.3%

Solvency indicators evolution
AQUATIQUE VACANCES

Sector positioning

Debt ratio
18.28 2025
2023
2024
2025
Q1: 0.0
Med: 8.53
Q3: 78.7
Average -20 pts over 3 years

In 2025, the debt ratio of AQUATIQUE VACANCES (18.28) 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
29.11% 2025
2023
2024
2025
Q1: 0.0%
Med: 14.37%
Q3: 49.66%
Good

In 2025, the financial autonomy of AQUATIQUE VACANCES (29.1%) 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
0.45 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 2.13 years
Average -20 pts over 3 years

In 2025, the repayment capacity of AQUATIQUE VACANCES (0.45) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 143.96. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

143.962

Interest coverage (2025) ?
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

1.049

Liquidity indicators evolution
AQUATIQUE VACANCES

Sector positioning

Liquidity ratio
143.96 2025
2023
2024
2025
Q1: 51.81
Med: 150.57
Q3: 482.77
Average -26 pts over 3 years

In 2025, the liquidity ratio of AQUATIQUE VACANCES (143.96) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
1.05x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 3.93x
Good -18 pts over 3 years

In 2025, the interest coverage of AQUATIQUE VACANCES (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 153 days. Excellent situation: suppliers finance 113 days of the operating cycle (retail model). Overall, WCR represents 73 days of revenue, i.e. 1.1 M€ to permanently finance.

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

1 082 755 €

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

40 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

153 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 in days of revenue (2025) ?
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

73 j

WCR and payment terms evolution
AQUATIQUE VACANCES

Positioning of AQUATIQUE VACANCES in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of AQUATIQUE VACANCES is estimated at 3 319 153 € (range 1 925 641€ - 6 360 892€). With an EBITDA of 598 297€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (in line with sector norms). 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 2025
261 transactions
1925k€ 3319k€ 6360k€
3 319 153 € Range: 1 925 641€ - 6 360 892€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
598 297 € × 5.3x
Estimation 3 169 384 €
1 849 652€ - 6 186 257€
Revenue Multiple 30%
5 313 354 € × 0.75x
Estimation 3 971 880 €
2 712 056€ - 7 228 561€
Net Income Multiple 20%
444 132 € × 6.1x
Estimation 2 714 488 €
935 992€ - 5 495 977€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare AQUATIQUE VACANCES with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about AQUATIQUE VACANCES

What is the revenue of AQUATIQUE VACANCES ?

The revenue of AQUATIQUE VACANCES in 2025 is 5.3 M€.

Is AQUATIQUE VACANCES profitable?

Yes, AQUATIQUE VACANCES generated a net profit of 444 k€ in 2025.

Where is the headquarters of AQUATIQUE VACANCES ?

The headquarters of AQUATIQUE VACANCES is located in LE MANS (72000), in the department Sarthe.

Where to find the tax return of AQUATIQUE VACANCES ?

The tax return of AQUATIQUE VACANCES 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 AQUATIQUE VACANCES operate?

AQUATIQUE VACANCES operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.