EUROPEAN HEALTH LOGISTIC : revenue, balance sheet and financial ratios

EUROPEAN HEALTH LOGISTIC is a French company founded 40 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels. Based in VILLERS-LES-NANCY (54600), this company of category ETI shows in 2024 a revenue of 27.9 M€. 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 - EUROPEAN HEALTH LOGISTIC (SIREN 333434157)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 27 858 384 € 31 343 980 € 32 706 163 € 28 690 209 € 25 838 830 € 24 904 825 € 22 744 864 € 20 555 673 € 19 294 482 €
Net income 822 236 € 686 838 € 1 035 529 € 1 163 460 € 1 119 123 € 938 633 € 1 092 403 € 779 232 € 594 074 €
EBITDA 784 369 € 684 695 € 1 307 422 € 1 253 657 € 1 291 346 € 1 251 832 € 1 115 846 € 1 191 352 € 911 493 €
Net margin 3.0% 2.2% 3.2% 4.1% 4.3% 3.8% 4.8% 3.8% 3.1%

Revenue and income statement

In 2024, EUROPEAN HEALTH LOGISTIC achieves revenue of 27.9 M€. Revenue is growing positively over 9 years (CAGR: +4.7%). Significant drop of -11% vs 2023. After deducting consumption (24.5 M€), gross margin stands at 3.4 M€, i.e. a rate of 12%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 784 k€, representing 2.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 822 k€, i.e. 3.0% 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

27 858 384 €

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

3 371 451 €

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

784 369 €

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

925 494 €

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

822 236 €

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

2.8%

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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 0%. 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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

54.149%

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

2.72%

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

0.0

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

45.7%

Solvency indicators evolution
EUROPEAN HEALTH LOGISTIC

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 7.93
Q3: 44.29
Excellent

In 2024, the debt ratio of EUROPEAN HEALTH LOGISTIC (0.00) 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
54.15% 2024
2022
2023
2024
Q1: 13.59%
Med: 36.92%
Q3: 57.79%
Good +6 pts over 3 years

In 2024, the financial autonomy of EUROPEAN HEALTH LOGISTIC (54.1%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.36 years
Excellent

In 2024, the repayment capacity of EUROPEAN HEALTH LOGISTIC (0.00) 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 158.88. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

158.876

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

1.871

Liquidity indicators evolution
EUROPEAN HEALTH LOGISTIC

Sector positioning

Liquidity ratio
158.88 2024
2022
2023
2024
Q1: 140.42
Med: 215.62
Q3: 368.47
Average +7 pts over 3 years

In 2024, the liquidity ratio of EUROPEAN HEALTH LOGISTIC (158.88) 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
1.87x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.15x
Q3: 4.83x
Good

In 2024, the interest coverage of EUROPEAN HEALTH LOGISTIC (1.9x) 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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 89 days of revenue, i.e. 6.9 M€ to permanently finance.

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

6 904 700 €

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

39 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

43 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

36 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

89 j

WCR and payment terms evolution
EUROPEAN HEALTH LOGISTIC

Positioning of EUROPEAN HEALTH LOGISTIC in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of EUROPEAN HEALTH LOGISTIC is estimated at 4 303 712 € (range 1 155 372€ - 6 946 985€). With an EBITDA of 784 369€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
61 tx
1155k€ 4303k€ 6946k€
4 303 712 € Range: 1 155 372€ - 6 946 985€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
784 369 € × 2.5x
Estimation 1 960 553 €
428 974€ - 3 982 065€
Revenue Multiple 30%
27 858 384 € × 0.33x
Estimation 9 151 368 €
2 669 107€ - 12 140 331€
Net Income Multiple 20%
822 236 € × 3.5x
Estimation 2 890 128 €
700 769€ - 6 569 269€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels)

Compare EUROPEAN HEALTH LOGISTIC with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Frequently asked questions about EUROPEAN HEALTH LOGISTIC

What is the revenue of EUROPEAN HEALTH LOGISTIC ?

The revenue of EUROPEAN HEALTH LOGISTIC in 2024 is 27.9 M€.

Is EUROPEAN HEALTH LOGISTIC profitable?

Yes, EUROPEAN HEALTH LOGISTIC generated a net profit of 822 k€ in 2024.

Where is the headquarters of EUROPEAN HEALTH LOGISTIC ?

The headquarters of EUROPEAN HEALTH LOGISTIC is located in VILLERS-LES-NANCY (54600), in the department Meurthe-et-Moselle.

Where to find the tax return of EUROPEAN HEALTH LOGISTIC ?

The tax return of EUROPEAN HEALTH LOGISTIC 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 EUROPEAN HEALTH LOGISTIC operate?

EUROPEAN HEALTH LOGISTIC operates in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels (NAF code 46.51Z). See the 'Sector positioning' section above to compare the company with its competitors.