ETABLISSEMENTS VIDEAU ET FILS : revenue, balance sheet and financial ratios

ETABLISSEMENTS VIDEAU ET FILS is a French company founded 70 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in LUCON (85400), this company of category PME shows in 2025 a revenue of 302 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 - ETABLISSEMENTS VIDEAU ET FILS (SIREN 415680164)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 302 455 € 290 409 € 291 599 € 281 816 € 265 590 € 257 799 € 253 121 € 252 476 € 262 434 €
Net income 18 411 € 4 290 € 19 831 € 8 913 € 8 560 € 1 775 € 1 680 € 665 € 994 €
EBITDA 118 878 € 124 123 € 139 197 € 133 042 € 128 580 € 122 773 € 118 256 € 120 087 € 108 196 €
Net margin 6.1% 1.5% 6.8% 3.2% 3.2% 0.7% 0.7% 0.3% 0.4%

Revenue and income statement

In 2025, ETABLISSEMENTS VIDEAU ET FILS achieves revenue of 302 k€. Revenue is growing positively over 9 years (CAGR: +1.8%). Vs 2024: +4%. After deducting consumption (0 €), gross margin stands at 302 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 119 k€, representing 39.3% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -4%, reducing margin by 3.4 pts. This reflects costs rising faster than 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 18 k€, i.e. 6.1% 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

302 455 €

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

302 455 €

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

118 878 €

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

-17 621 €

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

18 411 €

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

39.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 39.6% 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 (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

60.218%

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

60.201%

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

39.586%

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

4.264

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

28.1%

Solvency indicators evolution
ETABLISSEMENTS VIDEAU ET FILS

Sector positioning

Debt ratio
60.22 2025
2023
2024
2025
Q1: 5.29
Med: 20.37
Q3: 51.81
Watch

In 2025, the debt ratio of ETABLISSEMENTS VIDEAU ET ... (60.22) 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
60.2% 2025
2023
2024
2025
Q1: 23.52%
Med: 42.41%
Q3: 60.46%
Good

In 2025, the financial autonomy of ETABLISSEMENTS VIDEAU ET ... (60.2%) 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
4.26 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.41 years
Q3: 1.27 years
Watch

In 2025, the repayment capacity of ETABLISSEMENTS VIDEAU ET ... (4.26) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 316.09. 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 10.3x. Operating income very largely covers interest expenses: high safety margin.

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

316.09

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

10.323

Liquidity indicators evolution
ETABLISSEMENTS VIDEAU ET FILS

Sector positioning

Liquidity ratio
316.09 2025
2023
2024
2025
Q1: 151.26
Med: 213.13
Q3: 324.49
Good

In 2025, the liquidity ratio of ETABLISSEMENTS VIDEAU ET ... (316.09) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
10.32x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.75x
Q3: 3.45x
Excellent

In 2025, the interest coverage of ETABLISSEMENTS VIDEAU ET ... (10.3x) 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: 3 days. Favorable situation: supplier credit is longer than customer credit by 3 days. WCR is negative (-51 days): operations structurally generate cash. Notable WCR improvement over the period (-167%), freeing up cash.

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

-43 018 €

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

0 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

3 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

0 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

-51 j

WCR and payment terms evolution
ETABLISSEMENTS VIDEAU ET FILS

Positioning of ETABLISSEMENTS VIDEAU ET FILS in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 21 366€ to 109 987€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
21k€ 35k€ 109k€
35 424 € Range: 21 366€ - 109 987€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 maçonnerie générale et gros œuvre de bâtiment)

Compare ETABLISSEMENTS VIDEAU ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about ETABLISSEMENTS VIDEAU ET FILS

What is the revenue of ETABLISSEMENTS VIDEAU ET FILS ?

The revenue of ETABLISSEMENTS VIDEAU ET FILS in 2025 is 302 k€.

Is ETABLISSEMENTS VIDEAU ET FILS profitable?

Yes, ETABLISSEMENTS VIDEAU ET FILS generated a net profit of 18 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS VIDEAU ET FILS ?

The headquarters of ETABLISSEMENTS VIDEAU ET FILS is located in LUCON (85400), in the department Vendee.

Where to find the tax return of ETABLISSEMENTS VIDEAU ET FILS ?

The tax return of ETABLISSEMENTS VIDEAU ET FILS 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 ETABLISSEMENTS VIDEAU ET FILS operate?

ETABLISSEMENTS VIDEAU ET FILS operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.