BOURBAN VIGNARD TRAVAUX PUBLICS : revenue, balance sheet and financial ratios

BOURBAN VIGNARD TRAVAUX PUBLICS is a French company founded 30 years ago, specialized in the sector Travaux de terrassement spécialisés ou de grande masse. Based in SAINT-MARCEL (56140), this company of category PME shows in 2025 a revenue of 1.5 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 - BOURBAN VIGNARD TRAVAUX PUBLICS (SIREN 401648043)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 528 565 € 1 460 876 € 1 437 099 € N/C 1 768 257 € 1 987 832 € 1 627 419 € 1 619 139 € N/C
Net income 74 833 € -129 693 € -39 825 € -49 920 € 15 930 € 41 688 € 42 498 € 71 504 € 98 544 €
EBITDA 105 806 € -115 855 € -42 074 € N/C 61 531 € 104 993 € 116 484 € 121 916 € N/C
Net margin 4.9% -8.9% -2.8% N/C 0.9% 2.1% 2.6% 4.4% N/C

Revenue and income statement

In 2025, BOURBAN VIGNARD TRAVAUX PUBLICS achieves revenue of 1.5 M€. Activity remains stable over the period (CAGR: -0.8%). Vs 2024: +5%. After deducting consumption (480 k€), gross margin stands at 1.0 M€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 106 k€, representing 6.9% of revenue. Positive scissor effect: EBITDA margin improves by +14.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 75 k€, i.e. 4.9% 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

1 528 565 €

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

1 048 798 €

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

105 806 €

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

89 887 €

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

74 833 €

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

6.9%

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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 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 27%. The balance between equity and debt is satisfactory. Cash flow represents 6.2% 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

0.0%

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

27.322%

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

6.218%

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

0.0

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

8.3%

Solvency indicators evolution
BOURBAN VIGNARD TRAVAUX PUBLICS

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 7.59
Med: 26.13
Q3: 54.42
Excellent

In 2025, the debt ratio of BOURBAN VIGNARD TRAVAUX P... (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
27.32% 2025
2023
2024
2025
Q1: 26.13%
Med: 43.17%
Q3: 61.68%
Average -26 pts over 3 years

In 2025, the financial autonomy of BOURBAN VIGNARD TRAVAUX P... (27.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.64 years
Q3: 1.73 years
Excellent

In 2025, the repayment capacity of BOURBAN VIGNARD TRAVAUX P... (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 134.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

134.026

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

0.0

Liquidity indicators evolution
BOURBAN VIGNARD TRAVAUX PUBLICS

Sector positioning

Liquidity ratio
134.03 2025
2023
2024
2025
Q1: 137.53
Med: 206.47
Q3: 283.83
Watch -11 pts over 3 years

In 2025, the liquidity ratio of BOURBAN VIGNARD TRAVAUX P... (134.03) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.25x
Q3: 4.19x
Average

In 2025, the interest coverage of BOURBAN VIGNARD TRAVAUX P... (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 61 days of revenue, i.e. 259 k€ 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

259 153 €

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

75 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

57 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

1 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

61 j

WCR and payment terms evolution
BOURBAN VIGNARD TRAVAUX PUBLICS

Positioning of BOURBAN VIGNARD TRAVAUX PUBLICS in its sector

Comparison with sector Travaux de terrassement spécialisés ou de grande masse

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of BOURBAN VIGNARD TRAVAUX PUBLICS is estimated at 228 232 € (range 87 262€ - 562 802€). With an EBITDA of 105 806€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 2025
120 transactions
87k€ 228k€ 562k€
228 232 € Range: 87 262€ - 562 802€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
105 806 € × 1.4x
Estimation 145 292 €
34 395€ - 385 068€
Revenue Multiple 30%
1 528 565 € × 0.22x
Estimation 343 241 €
184 624€ - 743 283€
Net Income Multiple 20%
74 833 € × 3.5x
Estimation 263 070 €
73 387€ - 736 417€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement spécialisés ou de grande masse)

Compare BOURBAN VIGNARD TRAVAUX PUBLICS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement spécialisés ou de grande masse

Frequently asked questions about BOURBAN VIGNARD TRAVAUX PUBLICS

What is the revenue of BOURBAN VIGNARD TRAVAUX PUBLICS ?

The revenue of BOURBAN VIGNARD TRAVAUX PUBLICS in 2025 is 1.5 M€.

Is BOURBAN VIGNARD TRAVAUX PUBLICS profitable?

Yes, BOURBAN VIGNARD TRAVAUX PUBLICS generated a net profit of 75 k€ in 2025.

Where is the headquarters of BOURBAN VIGNARD TRAVAUX PUBLICS ?

The headquarters of BOURBAN VIGNARD TRAVAUX PUBLICS is located in SAINT-MARCEL (56140), in the department Morbihan.

Where to find the tax return of BOURBAN VIGNARD TRAVAUX PUBLICS ?

The tax return of BOURBAN VIGNARD TRAVAUX PUBLICS 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 BOURBAN VIGNARD TRAVAUX PUBLICS operate?

BOURBAN VIGNARD TRAVAUX PUBLICS operates in the sector Travaux de terrassement spécialisés ou de grande masse (NAF code 43.12B). See the 'Sector positioning' section above to compare the company with its competitors.