FLIPO LUDIQUE DIFFUSION : revenue, balance sheet and financial ratios

FLIPO LUDIQUE DIFFUSION is a French company founded 40 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in VILLENEUVE D'ASCQ (59491), this company of category PME shows in 2019 a revenue of 1.2 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 - FLIPO LUDIQUE DIFFUSION (SIREN 332823640)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 1 150 713 € 1 004 080 € 986 940 € 959 533 €
Net income -92 714 € -160 389 € -147 437 € 63 132 € 54 694 € 90 488 € 50 150 € 71 740 € 62 479 €
EBITDA N/C N/C N/C N/C N/C 208 007 € 149 532 € 178 361 € 169 288 €
Net margin N/C N/C N/C N/C N/C 7.9% 5.0% 7.3% 6.5%

Revenue and income statement

In 2025, FLIPO LUDIQUE DIFFUSION records a net loss of 93 k€. This deficit will reduce equity on the balance sheet.

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

-92 714 €

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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 1243%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

1242.67%

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

2.82%

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
FLIPO LUDIQUE DIFFUSION

Sector positioning

Debt ratio
1242.67 2025
2023
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Watch

In 2025, the debt ratio of FLIPO LUDIQUE DIFFUSION (1242.67) 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
2.82% 2025
2023
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Average -31 pts over 3 years

In 2025, the financial autonomy of FLIPO LUDIQUE DIFFUSION (2.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 131.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

131.323

Liquidity indicators evolution
FLIPO LUDIQUE DIFFUSION

Sector positioning

Liquidity ratio
131.32 2025
2023
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Average -40 pts over 3 years

In 2025, the liquidity ratio of FLIPO LUDIQUE DIFFUSION (131.32) 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.

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
FLIPO LUDIQUE DIFFUSION

Positioning of FLIPO LUDIQUE DIFFUSION in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Similar companies (Commerce de détail d'habillement en magasin spécialisé)

Compare FLIPO LUDIQUE DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about FLIPO LUDIQUE DIFFUSION

What is the revenue of FLIPO LUDIQUE DIFFUSION ?

The revenue of FLIPO LUDIQUE DIFFUSION in 2019 is 1.2 M€.

Is FLIPO LUDIQUE DIFFUSION profitable?

FLIPO LUDIQUE DIFFUSION recorded a net loss in 2025.

Where is the headquarters of FLIPO LUDIQUE DIFFUSION ?

The headquarters of FLIPO LUDIQUE DIFFUSION is located in VILLENEUVE D'ASCQ (59491), in the department Nord.

Where to find the tax return of FLIPO LUDIQUE DIFFUSION ?

The tax return of FLIPO LUDIQUE DIFFUSION 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 FLIPO LUDIQUE DIFFUSION operate?

FLIPO LUDIQUE DIFFUSION operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.