Employees: 21 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2003-05-01 (23 years)Status: ActiveBusiness sector: Restauration de type rapideLocation: AVRANCHES (50300), Manche
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
ELIAVR : revenue, balance sheet and financial ratios
ELIAVR is a French company
founded 23 years ago,
specialized in the sector Restauration de type rapide.
Based in AVRANCHES (50300),
this company of category PME
shows in 2025 a net income positive of 369 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ELIAVR generates positive net income of 369 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 336 k€ -> 369 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
368 670 €
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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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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 222%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
222.468%
Financial autonomy (2025)
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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
19.412%
Asset age ratio (2025)
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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
2018
2019
2020
2023
2024
2025
Debt ratio
151.474
24.542
16.913
13.953
304.552
629.732
222.468
Financial autonomy
36.365
45.229
43.734
19.264
16.114
9.073
19.412
Repayment capacity
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
222.472025
2023
2024
2025
Q1: 0.0
Med: 24.41
Q3: 132.29
Watch
In 2025, the debt ratio of ELIAVR (222.47) 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
19.41%2025
2023
2024
2025
Q1: 2.02%
Med: 19.86%
Q3: 47.73%
Average
In 2025, the financial autonomy of ELIAVR (19.4%) 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 120.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
120.421
Liquidity indicators evolution ELIAVR
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2023
2024
2025
Liquidity ratio
163.118
155.827
132.373
41.159
93.843
94.609
120.421
Interest coverage
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
120.422025
2023
2024
2025
Q1: 73.86
Med: 133.68
Q3: 244.05
Average
In 2025, the liquidity ratio of ELIAVR (120.42) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Positioning of ELIAVR in its sector
Comparison with sector Restauration de type rapide
Valuation estimate
Based on 557 transactions of similar company sales
in 2025,
the value of ELIAVR is estimated at
2 082 587 €
(range 1 178 036€ - 4 716 711€).
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 value2025
557 transactions
1178k€2082k€4716k€
2 082 587 €Range: 1 178 036€ - 4 716 711€
NAF 5 année 2025
Valuation method used
Net Income Multiple
368 670 €
×
5.6x
=2 082 587 €
Range: 1 178 036€ - 4 716 712€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 557 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 (Restauration de type rapide)
Compare ELIAVR with other companies in the same sector:
The revenue of ELIAVR is not publicly disclosed (confidential accounts filed with INPI).
Is ELIAVR profitable?
Yes, ELIAVR generated a net profit of 369 k€ in 2025.
Where is the headquarters of ELIAVR ?
The headquarters of ELIAVR is located in AVRANCHES (50300), in the department Manche.
Where to find the tax return of ELIAVR ?
The tax return of ELIAVR 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 ELIAVR operate?
ELIAVR operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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