GV DEVELOPPEMENT ET PARTICIPATIONS : revenue, balance sheet and financial ratios

GV DEVELOPPEMENT ET PARTICIPATIONS is a French company founded 22 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in ORLEANS (45000), this company of category PME shows in 2024 a revenue of 6 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - GV DEVELOPPEMENT ET PARTICIPATIONS (SIREN 449528751)
Indicator 2024 2021 2020 2019 2018 2017 2016
Revenue 6 175 € 4 500 € 15 000 € 93 763 € 324 879 € 347 190 € 388 605 €
Net income 36 784 € -167 934 € 162 273 € 1 792 083 € 1 444 € 388 556 € 7 242 €
EBITDA -16 087 € -24 254 € 14 735 € -156 512 € -27 746 € -29 594 € -5 039 €
Net margin 595.7% -3731.9% 1081.8% 1911.3% 0.4% 111.9% 1.9%

Revenue and income statement

In 2024, GV DEVELOPPEMENT ET PARTICIPATIONS achieves revenue of 6 k€. Revenue is declining over the period 2016-2024 (CAGR: -40.4%). Vs 2021, growth of +37% (4 k€ -> 6 k€). After deducting consumption (-9 €), gross margin stands at 6 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 -16 k€, representing -260.5% of revenue. Positive scissor effect: EBITDA margin improves by +278.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 595.7% 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

6 175 €

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

6 184 €

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

-16 087 €

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

-16 096 €

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

36 784 €

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

-260.5%

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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 100%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 860.7% 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 (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

0.004%

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

99.737%

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

860.68%

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

0.003

Solvency indicators evolution
GV DEVELOPPEMENT ET PARTICIPATIONS

Sector positioning

Debt ratio
0.0 2024
2020
2021
2024
Q1: 0.0
Med: 3.99
Q3: 41.75
Excellent

In 2024, the debt ratio of GV DEVELOPPEMENT ET PARTI... (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
99.74% 2024
2020
2021
2024
Q1: 4.19%
Med: 38.81%
Q3: 76.4%
Excellent

In 2024, the financial autonomy of GV DEVELOPPEMENT ET PARTI... (99.7%) 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
0.0 years 2024
2020
2021
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average +25 pts over 3 years

In 2024, the repayment capacity of GV DEVELOPPEMENT ET PARTI... (0.00) 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 12551.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

12551.164

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

-380.09

Liquidity indicators evolution
GV DEVELOPPEMENT ET PARTICIPATIONS

Sector positioning

Liquidity ratio
12551.16 2024
2020
2021
2024
Q1: 138.7
Med: 312.74
Q3: 965.51
Excellent

In 2024, the liquidity ratio of GV DEVELOPPEMENT ET PARTI... (12551.16) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-380.09x 2024
2020
2021
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average

In 2024, the interest coverage of GV DEVELOPPEMENT ET PARTI... (-380.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 360 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The gap of 336 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 553 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 9774 days of revenue, i.e. 168 k€ to permanently finance. Over 2016-2024, WCR increased by +86%, requiring additional financing.

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

167 655 €

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

360 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

24 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

553 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

9774 j

WCR and payment terms evolution
GV DEVELOPPEMENT ET PARTICIPATIONS

Positioning of GV DEVELOPPEMENT ET PARTICIPATIONS in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of GV DEVELOPPEMENT ET PARTICIPATIONS is estimated at 104 340 € (range 39 895€ - 257 781€). The price/revenue ratio is 0.66x (in line with sector norms). 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
69 tx
39k€ 104k€ 257k€
104 340 € Range: 39 895€ - 257 781€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
6 175 € × 0.66x
Estimation 4 069 €
2 368€ - 4 499€
Net Income Multiple 20%
36 784 € × 6.9x
Estimation 254 748 €
96 187€ - 637 706€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare GV DEVELOPPEMENT ET PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about GV DEVELOPPEMENT ET PARTICIPATIONS

What is the revenue of GV DEVELOPPEMENT ET PARTICIPATIONS ?

The revenue of GV DEVELOPPEMENT ET PARTICIPATIONS in 2024 is 6 k€.

Is GV DEVELOPPEMENT ET PARTICIPATIONS profitable?

Yes, GV DEVELOPPEMENT ET PARTICIPATIONS generated a net profit of 37 k€ in 2024.

Where is the headquarters of GV DEVELOPPEMENT ET PARTICIPATIONS ?

The headquarters of GV DEVELOPPEMENT ET PARTICIPATIONS is located in ORLEANS (45000), in the department Loiret.

Where to find the tax return of GV DEVELOPPEMENT ET PARTICIPATIONS ?

The tax return of GV DEVELOPPEMENT ET PARTICIPATIONS 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 GV DEVELOPPEMENT ET PARTICIPATIONS operate?

GV DEVELOPPEMENT ET PARTICIPATIONS operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.