EUROPEENNE SON ET LUMIERE : revenue, balance sheet and financial ratios

EUROPEENNE SON ET LUMIERE is a French company founded 34 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in SAINT-JEAN-DE-VEDAS (34430), this company of category PME shows in 2024 a revenue of 13.4 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 - EUROPEENNE SON ET LUMIERE (SIREN 382204204)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 13 402 666 € 13 559 722 € 9 668 564 € 7 403 324 € 13 582 354 € 13 993 605 € 12 404 636 € 13 600 422 €
Net income 471 608 € 344 975 € 690 964 € 780 478 € -415 807 € -433 451 € 106 022 € -149 440 € 132 178 €
EBITDA N/C 498 747 € 767 325 € 1 010 622 € -217 355 € -422 444 € 289 886 € -157 057 € 361 918 €
Net margin N/C 2.6% 5.1% 8.1% -5.6% -3.2% 0.8% -1.2% 1.0%

Revenue and income statement

In 2025, EUROPEENNE SON ET LUMIERE generates positive net income of 472 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 132 k€ -> 472 k€.

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

471 608 €

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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 5%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

4.88%

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

72.69%

Solvency indicators evolution
EUROPEENNE SON ET LUMIERE

Sector positioning

Debt ratio
4.88 2025
2023
2024
2025
Q1: 0.84
Med: 10.11
Q3: 39.79
Good -17 pts over 3 years

In 2025, the debt ratio of EUROPEENNE SON ET LUMIERE (4.88) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
72.69% 2025
2023
2024
2025
Q1: 29.93%
Med: 50.37%
Q3: 68.8%
Excellent

In 2025, the financial autonomy of EUROPEENNE SON ET LUMIERE (72.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.02 years 2024
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.2 years
Average

In 2024, the repayment capacity of EUROPEENNE SON ET LUMIERE (1.02) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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 and payment terms evolution
EUROPEENNE SON ET LUMIERE

Positioning of EUROPEENNE SON ET LUMIERE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 85 449€ to 2 245 440€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
85k€ 404k€ 2245k€
404 191 € Range: 85 449€ - 2 245 440€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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) de matériel électrique)

Compare EUROPEENNE SON ET LUMIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about EUROPEENNE SON ET LUMIERE

What is the revenue of EUROPEENNE SON ET LUMIERE ?

The revenue of EUROPEENNE SON ET LUMIERE in 2024 is 13.4 M€.

Is EUROPEENNE SON ET LUMIERE profitable?

Yes, EUROPEENNE SON ET LUMIERE generated a net profit of 472 k€ in 2025.

Where is the headquarters of EUROPEENNE SON ET LUMIERE ?

The headquarters of EUROPEENNE SON ET LUMIERE is located in SAINT-JEAN-DE-VEDAS (34430), in the department Herault.

Where to find the tax return of EUROPEENNE SON ET LUMIERE ?

The tax return of EUROPEENNE SON ET LUMIERE 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 EUROPEENNE SON ET LUMIERE operate?

EUROPEENNE SON ET LUMIERE operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.