ATELIER DEVIGNE - BARIAT ARCHITECTES : revenue, balance sheet and financial ratios

ATELIER DEVIGNE - BARIAT ARCHITECTES is a French company founded 20 years ago, specialized in the sector Activités d'architecture . Based in VIENNE (38200), this company of category PME shows in 2024 a revenue of 671 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

Financial history - ATELIER DEVIGNE - BARIAT ARCHITECTES (SIREN 484289384)
Indicator 2024 2022 2020 2019 2018 2017 2016
Revenue 671 349 € N/C 566 609 € 883 556 € 747 422 € 755 987 € 755 468 €
Net income 1 944 € 32 914 € -154 163 € 97 379 € 35 882 € 14 708 € 62 034 €
EBITDA 113 577 € N/C -116 209 € 138 500 € 57 023 € 48 746 € 86 997 €
Net margin 0.3% N/C -27.2% 11.0% 4.8% 1.9% 8.2%

Revenue and income statement

In 2024, ATELIER DEVIGNE - BARIAT ARCHITECTES achieves revenue of 671 k€. Activity remains stable over the period (CAGR: -1.5%). After deducting consumption (0 €), gross margin stands at 671 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 114 k€, representing 16.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

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

671 349 €

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

671 349 €

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

113 577 €

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

14 324 €

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

1 944 €

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

16.9%

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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 0%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 9.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

71.57%

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

9.599%

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

0.0

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

9.4%

Solvency indicators evolution
ATELIER DEVIGNE - BARIAT ARCHITECTES

Sector positioning

Debt ratio
0.0 2024
2020
2022
2024
Q1: 0.8
Med: 13.23
Q3: 46.49
Excellent -42 pts over 3 years

In 2024, the debt ratio of ATELIER DEVIGNE - BARIAT ... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
71.57% 2024
2020
2022
2024
Q1: 19.87%
Med: 47.77%
Q3: 67.82%
Excellent +14 pts over 3 years

In 2024, the financial autonomy of ATELIER DEVIGNE - BARIAT ... (71.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2020
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 1.15 years
Excellent

In 2024, the repayment capacity of ATELIER DEVIGNE - BARIAT ... (0.00) 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 218.20. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

218.2

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

0.046

Liquidity indicators evolution
ATELIER DEVIGNE - BARIAT ARCHITECTES

Sector positioning

Liquidity ratio
218.2 2024
2020
2022
2024
Q1: 169.57
Med: 265.68
Q3: 434.99
Average -24 pts over 3 years

In 2024, the liquidity ratio of ATELIER DEVIGNE - BARIAT ... (218.20) 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
0.05x 2024
2020
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.16x
Good +26 pts over 2 years

In 2024, the interest coverage of ATELIER DEVIGNE - BARIAT ... (0.1x) 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: 152 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 96 days. The gap of 56 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 95 days of revenue, i.e. 178 k€ to permanently finance. Over 2016-2024, WCR increased by +74%, 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

178 035 €

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

152 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

96 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

95 j

WCR and payment terms evolution
ATELIER DEVIGNE - BARIAT ARCHITECTES

Positioning of ATELIER DEVIGNE - BARIAT ARCHITECTES in its sector

Comparison with sector Activités d'architecture

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 103 130€ to 207 987€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
103k€ 122k€ 207k€
122 277 € Range: 103 130€ - 207 987€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Activités d'architecture )

Compare ATELIER DEVIGNE - BARIAT ARCHITECTES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités d'architecture

Frequently asked questions about ATELIER DEVIGNE - BARIAT ARCHITECTES

What is the revenue of ATELIER DEVIGNE - BARIAT ARCHITECTES ?

The revenue of ATELIER DEVIGNE - BARIAT ARCHITECTES in 2024 is 671 k€.

Is ATELIER DEVIGNE - BARIAT ARCHITECTES profitable?

Yes, ATELIER DEVIGNE - BARIAT ARCHITECTES generated a net profit of 2 k€ in 2024.

Where is the headquarters of ATELIER DEVIGNE - BARIAT ARCHITECTES ?

The headquarters of ATELIER DEVIGNE - BARIAT ARCHITECTES is located in VIENNE (38200), in the department Isere.

Where to find the tax return of ATELIER DEVIGNE - BARIAT ARCHITECTES ?

The tax return of ATELIER DEVIGNE - BARIAT ARCHITECTES 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 ATELIER DEVIGNE - BARIAT ARCHITECTES operate?

ATELIER DEVIGNE - BARIAT ARCHITECTES operates in the sector Activités d'architecture (NAF code 71.11Z). See the 'Sector positioning' section above to compare the company with its competitors.