BRETAGNE VIANDES INVESTISSEMENTS : revenue, balance sheet and financial ratios

BRETAGNE VIANDES INVESTISSEMENTS is a French company founded 13 years ago, specialized in the sector Activités des sociétés holding. Based in QUIMPER (29000), this company of category PME shows in 2024 a revenue of 391 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

Financial history - BRETAGNE VIANDES INVESTISSEMENTS (SIREN 754012938)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 391 428 € 386 400 € 296 088 € 286 738 € 252 420 € 226 359 € 211 104 € 183 272 € 182 536 € 168 926 €
Net income 282 599 € 319 359 € 231 353 € 222 787 € 208 784 € 153 465 € 162 310 € 141 678 € 154 432 € 147 634 €
EBITDA -49 357 € -6 263 € -17 470 € 22 689 € 7 855 € 781 € 20 443 € -3 125 € 9 083 € -15 586 €
Net margin 72.2% 82.6% 78.1% 77.7% 82.7% 67.8% 76.9% 77.3% 84.6% 87.4%

Revenue and income statement

In 2024, BRETAGNE VIANDES INVESTISSEMENTS achieves revenue of 391 k€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.8%. Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 391 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 -49 k€, representing -12.6% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -688%, reducing margin by 11.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 283 k€, i.e. 72.2% 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

391 428 €

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

391 428 €

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

-49 357 €

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

-48 218 €

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

282 599 €

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

-12.6%

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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 2%. 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 96%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 71.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

1.552%

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

95.788%

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

71.905%

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

0.125

Solvency indicators evolution
BRETAGNE VIANDES INVESTISSEMENTS

Sector positioning

Debt ratio
1.55 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good

In 2024, the debt ratio of BRETAGNE VIANDES INVESTIS... (1.55) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
95.79% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Excellent

In 2024, the financial autonomy of BRETAGNE VIANDES INVESTIS... (95.8%) 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
0.12 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average +25 pts over 3 years

In 2024, the repayment capacity of BRETAGNE VIANDES INVESTIS... (0.12) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

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

0.0

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

-0.01

Liquidity indicators evolution
BRETAGNE VIANDES INVESTISSEMENTS

Sector positioning

Liquidity ratio
0.0 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Watch -5 pts over 3 years

In 2024, the liquidity ratio of BRETAGNE VIANDES INVESTIS... (0.00) 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
-0.01x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Good

In 2024, the interest coverage of BRETAGNE VIANDES INVESTIS... (-0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). WCR is negative (-51 days): operations structurally generate cash. Notable WCR improvement over the period (-998%), freeing up cash.

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

-55 696 €

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

0 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

49 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

-51 j

WCR and payment terms evolution
BRETAGNE VIANDES INVESTISSEMENTS

Positioning of BRETAGNE VIANDES INVESTISSEMENTS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of BRETAGNE VIANDES INVESTISSEMENTS is estimated at 303 310 € (range 191 281€ - 1 008 617€). The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
191k€ 303k€ 1008k€
303 310 € Range: 191 281€ - 1 008 617€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
391 428 € × 0.59x
Estimation 230 462 €
143 376€ - 273 976€
Net Income Multiple 20%
282 599 € × 1.5x
Estimation 412 584 €
263 139€ - 2 110 580€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 des sociétés holding)

Compare BRETAGNE VIANDES INVESTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about BRETAGNE VIANDES INVESTISSEMENTS

What is the revenue of BRETAGNE VIANDES INVESTISSEMENTS ?

The revenue of BRETAGNE VIANDES INVESTISSEMENTS in 2024 is 391 k€.

Is BRETAGNE VIANDES INVESTISSEMENTS profitable?

Yes, BRETAGNE VIANDES INVESTISSEMENTS generated a net profit of 283 k€ in 2024.

Where is the headquarters of BRETAGNE VIANDES INVESTISSEMENTS ?

The headquarters of BRETAGNE VIANDES INVESTISSEMENTS is located in QUIMPER (29000), in the department Finistere.

Where to find the tax return of BRETAGNE VIANDES INVESTISSEMENTS ?

The tax return of BRETAGNE VIANDES INVESTISSEMENTS 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 BRETAGNE VIANDES INVESTISSEMENTS operate?

BRETAGNE VIANDES INVESTISSEMENTS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.