EURL VACANCES LEO LAGRANGE : revenue, balance sheet and financial ratios

EURL VACANCES LEO LAGRANGE is a French company founded 22 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in MARSEILLE (13008), this company of category PME shows in 2021 a revenue of 2.6 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 - EURL VACANCES LEO LAGRANGE (SIREN 451542898)
Indicator 2021 2020 2018 2017 2016 2015
Revenue 2 609 349 € 1 694 285 € 2 373 706 € 1 340 391 € 1 203 856 € 1 302 828 €
Net income 67 890 € 170 901 € -561 651 € -165 487 € -104 197 € 83 001 €
EBITDA 149 030 € -506 118 € -209 208 € -12 197 € 75 469 € 253 383 €
Net margin 2.6% 10.1% -23.7% -12.3% -8.7% 6.4%

Revenue and income statement

In 2021, EURL VACANCES LEO LAGRANGE achieves revenue of 2.6 M€. Over the period 2015-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +12.3%. Vs 2020, growth of +54% (1.7 M€ -> 2.6 M€). After deducting consumption (250 k€), gross margin stands at 2.4 M€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 149 k€, representing 5.7% of revenue. Positive scissor effect: EBITDA margin improves by +35.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 609 349 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 359 842 €

EBITDA (2021) ?
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

149 030 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

96 264 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

67 890 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.3%

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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 -244%. 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 -19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-244.233%

Financial autonomy (2021) ?
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

-19.244%

Cash flow / Revenue (2021) ?
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

4.296%

Repayment capacity (2021) ?
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

5.44

Asset age ratio (2021) ?
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

62.4%

Solvency indicators evolution
EURL VACANCES LEO LAGRANGE

Sector positioning

Debt ratio
-244.23 2021
2018
2020
2021
Q1: -96.48
Med: 9.21
Q3: 156.03
Excellent

In 2021, the debt ratio of EURL VACANCES LEO LAGRANGE (-244.23) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-19.24% 2021
2018
2020
2021
Q1: 0.13%
Med: 30.03%
Q3: 71.5%
Average

In 2021, the financial autonomy of EURL VACANCES LEO LAGRANGE (-19.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
5.44 years 2021
2018
2020
2021
Q1: -0.0 years
Med: 0.0 years
Q3: 2.36 years
Average +50 pts over 3 years

In 2021, the repayment capacity of EURL VACANCES LEO LAGRANGE (5.44) 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 87.22. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

87.217

Interest coverage (2021) ?
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

0.242

Liquidity indicators evolution
EURL VACANCES LEO LAGRANGE

Sector positioning

Liquidity ratio
87.22 2021
2018
2020
2021
Q1: 40.92
Med: 126.67
Q3: 336.59
Average -18 pts over 3 years

In 2021, the liquidity ratio of EURL VACANCES LEO LAGRANGE (87.22) 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
0.24x 2021
2018
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.56x
Good +29 pts over 3 years

In 2021, the interest coverage of EURL VACANCES LEO LAGRANGE (0.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 80 k€ to permanently finance.

Operating WCR (2021) ?
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

80 185 €

Customer credit (2021) ?
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

30 j

Supplier credit (2021) ?
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

93 j

Inventory turnover (2021) ?
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

3 j

WCR in days of revenue (2021) ?
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

11 j

WCR and payment terms evolution
EURL VACANCES LEO LAGRANGE

Positioning of EURL VACANCES LEO LAGRANGE in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 561 117€ to 2 564 588€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
561k€ 862k€ 2564k€
862 872 € Range: 561 117€ - 2 564 588€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 EURL VACANCES LEO LAGRANGE 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 EURL VACANCES LEO LAGRANGE

What is the revenue of EURL VACANCES LEO LAGRANGE ?

The revenue of EURL VACANCES LEO LAGRANGE in 2021 is 2.6 M€.

Is EURL VACANCES LEO LAGRANGE profitable?

Yes, EURL VACANCES LEO LAGRANGE generated a net profit of 68 k€ in 2021.

Where is the headquarters of EURL VACANCES LEO LAGRANGE ?

The headquarters of EURL VACANCES LEO LAGRANGE is located in MARSEILLE (13008), in the department Bouches-du-Rhone.

Where to find the tax return of EURL VACANCES LEO LAGRANGE ?

The tax return of EURL VACANCES LEO LAGRANGE 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 EURL VACANCES LEO LAGRANGE operate?

EURL VACANCES LEO LAGRANGE 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.