ESPACE VACANCIELS : revenue, balance sheet and financial ratios

ESPACE VACANCIELS is a French company founded 37 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in VALENCE (26000), this company of category GE shows in 2024 a revenue of 746 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 - ESPACE VACANCIELS (SIREN 347896235)
Indicator 2024 2022 2021 2020 2018 2017 2016 2015
Revenue 745 667 € 675 833 € 582 083 € 412 500 € 406 387 € 405 592 € 405 592 € 415 681 €
Net income 41 402 € 41 057 € -280 645 € -952 228 € -436 694 € 71 864 € 71 864 € 71 567 €
EBITDA 610 304 € 549 411 € 417 615 € 290 634 € 330 023 € 357 116 € 357 116 € 375 826 €
Net margin 5.6% 6.1% -48.2% -230.8% -107.5% 17.7% 17.7% 17.2%

Revenue and income statement

In 2024, ESPACE VACANCIELS achieves revenue of 746 k€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2022, growth of +10% (676 k€ -> 746 k€). After deducting consumption (0 €), gross margin stands at 746 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 610 k€, representing 81.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 41 k€, i.e. 5.6% 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

745 667 €

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

745 667 €

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

610 304 €

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

42 918 €

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

41 402 €

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

81.8%

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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 146%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 67.4% 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

146.141%

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

37.748%

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

67.379%

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

12.185

Asset age ratio (2024) ?
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

47.2%

Solvency indicators evolution
ESPACE VACANCIELS

Sector positioning

Debt ratio
146.14 2024
2021
2022
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Average

In 2024, the debt ratio of ESPACE VACANCIELS (146.14) 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
37.75% 2024
2021
2022
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Good +17 pts over 3 years

In 2024, the financial autonomy of ESPACE VACANCIELS (37.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
12.19 years 2024
2021
2022
2024
Q1: -0.19 years
Med: 0.0 years
Q3: 2.6 years
Average

In 2024, the repayment capacity of ESPACE VACANCIELS (12.19) 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 40.40. 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 19.2x. Operating income very largely covers interest expenses: high safety margin.

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

40.398

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

19.21

Liquidity indicators evolution
ESPACE VACANCIELS

Sector positioning

Liquidity ratio
40.4 2024
2021
2022
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Average -44 pts over 3 years

In 2024, the liquidity ratio of ESPACE VACANCIELS (40.40) 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.

Interest coverage
19.21x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.06x
Excellent

In 2024, the interest coverage of ESPACE VACANCIELS (19.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 32 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). WCR is negative (-314 days): operations structurally generate cash. Notable WCR improvement over the period (-4471%), 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

-650 013 €

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

32 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

-314 j

WCR and payment terms evolution
ESPACE VACANCIELS

Positioning of ESPACE VACANCIELS in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of ESPACE VACANCIELS is estimated at 1 834 325 € (range 1 075 018€ - 3 562 003€). With an EBITDA of 610 304€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (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.

Estimated enterprise value 2024
261 transactions
1075k€ 1834k€ 3562k€
1 834 325 € Range: 1 075 018€ - 3 562 003€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
610 304 € × 5.3x
Estimation 3 232 989 €
1 886 772€ - 6 310 407€
Revenue Multiple 30%
745 667 € × 0.75x
Estimation 557 407 €
380 605€ - 1 014 444€
Net Income Multiple 20%
41 402 € × 6.1x
Estimation 253 045 €
87 253€ - 512 335€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare ESPACE VACANCIELS with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about ESPACE VACANCIELS

What is the revenue of ESPACE VACANCIELS ?

The revenue of ESPACE VACANCIELS in 2024 is 746 k€.

Is ESPACE VACANCIELS profitable?

Yes, ESPACE VACANCIELS generated a net profit of 41 k€ in 2024.

Where is the headquarters of ESPACE VACANCIELS ?

The headquarters of ESPACE VACANCIELS is located in VALENCE (26000), in the department Drome.

Where to find the tax return of ESPACE VACANCIELS ?

The tax return of ESPACE VACANCIELS 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 ESPACE VACANCIELS operate?

ESPACE VACANCIELS operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.