ENTREPRISE VITSE : revenue, balance sheet and financial ratios

ENTREPRISE VITSE is a French company founded 38 years ago, specialized in the sector Travaux de terrassement spécialisés ou de grande masse. Based in NOORDPEENE (59670), this company of category PME shows in 2025 a revenue of 25.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ENTREPRISE VITSE (SIREN 342614476)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 25 517 071 € 25 584 973 € 25 409 379 € 21 625 935 € 21 544 380 € 19 177 650 € 20 203 823 € 21 876 387 € 17 713 843 €
Net income 31 470 € 163 623 € 54 649 € 137 406 € -148 666 € -611 323 € 478 842 € -599 824 € 228 265 €
EBITDA -43 813 € -277 472 € 94 659 € 316 437 € -435 722 € -1 040 256 € 359 711 € -34 023 € 282 443 €
Net margin 0.1% 0.6% 0.2% 0.6% -0.7% -3.2% 2.4% -2.7% 1.3%

Revenue and income statement

In 2025, ENTREPRISE VITSE achieves revenue of 25.5 M€. Revenue is growing positively over 9 years (CAGR: +4.7%). Slight decline of -0% vs 2024. After deducting consumption (4.2 M€), gross margin stands at 21.3 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -44 k€, representing -0.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 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

25 517 071 €

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

21 305 594 €

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

-43 813 €

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

-465 186 €

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

31 470 €

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

-0.2%

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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 278%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

277.966%

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

7.584%

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

-0.749%

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

-6.487

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

8.6%

Solvency indicators evolution
ENTREPRISE VITSE

Sector positioning

Debt ratio
277.97 2025
2023
2024
2025
Q1: 7.59
Med: 26.13
Q3: 54.42
Watch +5 pts over 3 years

In 2025, the debt ratio of ENTREPRISE VITSE (277.97) 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
7.58% 2025
2023
2024
2025
Q1: 26.13%
Med: 43.17%
Q3: 61.68%
Watch -16 pts over 3 years

In 2025, the financial autonomy of ENTREPRISE VITSE (7.6%) 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
-6.49 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.64 years
Q3: 1.73 years
Excellent -14 pts over 3 years

In 2025, the repayment capacity of ENTREPRISE VITSE (-6.49) 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 112.38. 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

112.382

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

-185.81

Liquidity indicators evolution
ENTREPRISE VITSE

Sector positioning

Liquidity ratio
112.38 2025
2023
2024
2025
Q1: 137.53
Med: 206.47
Q3: 283.83
Watch

In 2025, the liquidity ratio of ENTREPRISE VITSE (112.38) 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
-185.81x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.25x
Q3: 4.19x
Watch -74 pts over 3 years

In 2025, the interest coverage of ENTREPRISE VITSE (-185.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 95 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 107 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 115 days of revenue, i.e. 8.2 M€ to permanently finance. Over 2017-2025, WCR increased by +91%, 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

8 153 215 €

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

95 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

107 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

23 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

115 j

WCR and payment terms evolution
ENTREPRISE VITSE

Positioning of ENTREPRISE VITSE 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 ENTREPRISE VITSE is estimated at 3 482 189 € (range 1 861 556€ - 7 568 662€). 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
1861k€ 3482k€ 7568k€
3 482 189 € Range: 1 861 556€ - 7 568 662€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
25 517 071 € × 0.22x
Estimation 5 729 895 €
3 082 019€ - 12 407 977€
Net Income Multiple 20%
31 470 € × 3.5x
Estimation 110 631 €
30 862€ - 309 690€

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 ENTREPRISE VITSE 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 ENTREPRISE VITSE

What is the revenue of ENTREPRISE VITSE ?

The revenue of ENTREPRISE VITSE in 2025 is 25.5 M€.

Is ENTREPRISE VITSE profitable?

Yes, ENTREPRISE VITSE generated a net profit of 31 k€ in 2025.

Where is the headquarters of ENTREPRISE VITSE ?

The headquarters of ENTREPRISE VITSE is located in NOORDPEENE (59670), in the department Nord.

Where to find the tax return of ENTREPRISE VITSE ?

The tax return of ENTREPRISE VITSE 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 ENTREPRISE VITSE operate?

ENTREPRISE VITSE 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.