SIREN : 390123636
B VISION is a French company founded 33 years ago, specialized in the sector Commerces de détail d'optique. Based in ROYAN (17200), this company of category PME shows in 2023 a revenue of 843 k€. 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
| Indicator | 2023 | 2022 | 2021 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 842 593 € | 783 000 € | N/C | 824 560 € | 967 229 € | 1 000 221 € |
| Net income | 116 943 € | 100 324 € | 92 041 € | 56 368 € | 78 887 € | 75 168 € |
| EBITDA | 157 404 € | 146 879 € | N/C | 97 228 € | 141 044 € | 133 180 € |
| Net margin | 13.9% | 12.8% | N/C | 6.8% | 8.2% | 7.5% |
In 2023, B VISION achieves revenue of 843 k€. Activity remains stable over the period (CAGR: -2.4%). Vs 2022: +8%. After deducting consumption (297 k€), gross margin stands at 545 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 157 k€, representing 18.7% 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 117 k€, i.e. 13.9% of revenue. This profit can be retained or distributed to shareholders.
842 593 €
545 311 €
157 404 €
140 115 €
116 943 €
18.6%
The debt ratio (= Financial debt / Equity x 100) stands at 26%. 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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
25.775%
65.21%
15.984%
1.05
18.6%
In 2023, the debt ratio of B VISION (25.77) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of B VISION (65.2%) 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.
In 2023, the repayment capacity of B VISION (1.05) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 376.49. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.
376.491
0.816
In 2023, the liquidity ratio of B VISION (376.49) 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.
In 2023, the interest coverage of B VISION (0.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). Inventory turnover is 53 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 182 days of revenue, i.e. 426 k€ to permanently finance. Over 2016-2023, WCR increased by +506%, requiring additional financing.
426 394 €
8 j
64 j
53 j
182 j
Based on 100 transactions of similar company sales in 2023, the value of B VISION is estimated at 506 305 € (range 247 172€ - 1 076 750€). With an EBITDA of 157 404€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (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.
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This estimate is based on the analysis of 100 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare B VISION with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of B VISION in 2023 is 843 k€.
Yes, B VISION generated a net profit of 117 k€ in 2023.
The headquarters of B VISION is located in ROYAN (17200), in the department Charente-Maritime.
The tax return of B VISION 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).
B VISION operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.