Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
DIEU OPTICIEN : revenue, balance sheet and financial ratios
DIEU OPTICIEN is a French company
founded 37 years ago,
specialized in the sector Commerces de détail d'optique.
Based in CAEN (14000),
this company of category PME
shows in 2025 a net income negative of -14 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - DIEU OPTICIEN (SIREN 350493268)
Indicator
2025
2024
2023
2022
2021
2020
2019
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
-13 801 €
-45 256 €
55 733 €
-149 844 €
54 657 €
41 923 €
92 243 €
-1 790 €
14 365 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, DIEU OPTICIEN records a net loss of 14 k€. This deficit will reduce equity on the balance sheet.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-13 801 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
28.282%
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
53.226%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2019
2020
2021
2022
2023
2024
2025
Debt ratio
34.955
22.367
45.963
45.516
56.752
69.357
49.041
56.837
28.282
Financial autonomy
63.343
65.441
57.775
56.301
54.921
47.905
55.141
54.199
53.226
Repayment capacity
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
28.282025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average-6 pts over 3 years
In 2025, the debt ratio of DIEU OPTICIEN (28.28) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
53.23%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average-11 pts over 3 years
In 2025, the financial autonomy of DIEU OPTICIEN (53.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 129.60. 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
129.6
Liquidity indicators evolution DIEU OPTICIEN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
204.414
137.203
180.43
219.248
239.379
191.128
235.019
242.128
129.6
Interest coverage
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
129.62025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Watch-23 pts over 3 years
In 2025, the liquidity ratio of DIEU OPTICIEN (129.60) 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.
Positioning of DIEU OPTICIEN in its sector
Comparison with sector Commerces de détail d'optique
Similar companies (Commerces de détail d'optique)
Compare DIEU OPTICIEN with other companies in the same sector:
The revenue of DIEU OPTICIEN is not publicly disclosed (confidential accounts filed with INPI).
Is DIEU OPTICIEN profitable?
DIEU OPTICIEN recorded a net loss in 2025.
Where is the headquarters of DIEU OPTICIEN ?
The headquarters of DIEU OPTICIEN is located in CAEN (14000), in the department Calvados.
Where to find the tax return of DIEU OPTICIEN ?
The tax return of DIEU OPTICIEN 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 DIEU OPTICIEN operate?
DIEU OPTICIEN 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.
Item evolution
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