DAVID VANDERSTRAETEN : revenue, balance sheet and financial ratios

DAVID VANDERSTRAETEN is a French company founded 33 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in DOUAI (59500), this company of category PME shows in 2025 a revenue of 20.1 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 - DAVID VANDERSTRAETEN (SIREN 390987634)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 20 080 893 € 23 967 117 € 22 984 379 € N/C N/C 13 683 377 € N/C 9 105 131 € 8 220 526 €
Net income 19 439 € 21 261 € 85 012 € 95 526 € 83 959 € 35 973 € -84 980 € 7 133 € 8 780 €
EBITDA 194 038 € 160 073 € 235 649 € N/C N/C 69 416 € N/C 101 034 € 50 733 €
Net margin 0.1% 0.1% 0.4% N/C N/C 0.3% N/C 0.1% 0.1%

Revenue and income statement

In 2025, DAVID VANDERSTRAETEN achieves revenue of 20.1 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +11.8%. Significant drop of -16% vs 2024. After deducting consumption (18.5 M€), gross margin stands at 1.6 M€, i.e. a rate of 8%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 194 k€, representing 1.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 0.1% 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

20 080 893 €

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

1 584 665 €

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

194 038 €

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

40 601 €

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

19 439 €

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

1.0%

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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 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

65.245%

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

21.865%

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

0.961%

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

0.968

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

41.5%

Solvency indicators evolution
DAVID VANDERSTRAETEN

Sector positioning

Debt ratio
65.25 2025
2023
2024
2025
Q1: 4.54
Med: 22.2
Q3: 50.85
Watch

In 2025, the debt ratio of DAVID VANDERSTRAETEN (65.25) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
21.86% 2025
2023
2024
2025
Q1: 32.57%
Med: 49.49%
Q3: 63.13%
Watch -5 pts over 3 years

In 2025, the financial autonomy of DAVID VANDERSTRAETEN (21.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.97 years 2025
2023
2024
2025
Q1: 0.02 years
Med: 0.38 years
Q3: 2.6 years
Average -15 pts over 3 years

In 2025, the repayment capacity of DAVID VANDERSTRAETEN (0.97) 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 95.84. 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 3.1x. Financial charges are adequately covered by operations.

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

95.836

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

3.132

Liquidity indicators evolution
DAVID VANDERSTRAETEN

Sector positioning

Liquidity ratio
95.84 2025
2023
2024
2025
Q1: 161.86
Med: 207.47
Q3: 344.85
Watch

In 2025, the liquidity ratio of DAVID VANDERSTRAETEN (95.84) 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
3.13x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.44x
Q3: 7.2x
Good

In 2025, the interest coverage of DAVID VANDERSTRAETEN (3.1x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 968 k€ to permanently finance. Over 2017-2025, WCR increased by +121%, requiring additional financing.

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

967 698 €

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

8 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

24 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

10 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

17 j

WCR and payment terms evolution
DAVID VANDERSTRAETEN

Positioning of DAVID VANDERSTRAETEN in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of DAVID VANDERSTRAETEN is estimated at 1 808 897 € (range 1 069 684€ - 3 463 958€). With an EBITDA of 194 038€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.26x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
83 tx
1069k€ 1808k€ 3463k€
1 808 897 € Range: 1 069 684€ - 3 463 958€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
194 038 € × 2.2x
Estimation 436 521 €
186 801€ - 652 691€
Revenue Multiple 30%
20 080 893 € × 0.26x
Estimation 5 254 130 €
3 236 148€ - 10 388 005€
Net Income Multiple 20%
19 439 € × 3.7x
Estimation 71 991 €
27 199€ - 106 059€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 (Commerces de détail de charbons et combustibles)

Compare DAVID VANDERSTRAETEN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about DAVID VANDERSTRAETEN

What is the revenue of DAVID VANDERSTRAETEN ?

The revenue of DAVID VANDERSTRAETEN in 2025 is 20.1 M€.

Is DAVID VANDERSTRAETEN profitable?

Yes, DAVID VANDERSTRAETEN generated a net profit of 19 k€ in 2025.

Where is the headquarters of DAVID VANDERSTRAETEN ?

The headquarters of DAVID VANDERSTRAETEN is located in DOUAI (59500), in the department Nord.

Where to find the tax return of DAVID VANDERSTRAETEN ?

The tax return of DAVID VANDERSTRAETEN 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 DAVID VANDERSTRAETEN operate?

DAVID VANDERSTRAETEN operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.