L'AVENIR EN EUROPE - LOTISSEMENT : revenue, balance sheet and financial ratios

L'AVENIR EN EUROPE - LOTISSEMENT is a French company founded 34 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in VILLENEUVE-DE-LA-RAHO (66180), this company of category PME shows in 2022 a revenue of 6 k€. 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 - L'AVENIR EN EUROPE - LOTISSEMENT (SIREN 384414009)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 6 382 € 6 766 € 8 776 € 5 947 € 4 933 € 34 157 € 132 326 €
Net income -687 € 569 € -5 212 € -31 834 € -24 622 € 16 159 € 81 619 €
EBITDA 919 € 2 304 € 89 € -7 018 € -16 496 € 19 987 € -2 793 039 €
Net margin -10.8% 8.4% -59.4% -535.3% -499.1% 47.3% 61.7%

Revenue and income statement

In 2022, L'AVENIR EN EUROPE - LOTISSEMENT achieves revenue of 6 k€. Revenue is declining over the period 2016-2022 (CAGR: -39.7%). Slight decline of -6% vs 2021. After deducting consumption (0 €), 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 919 €, representing 14.4% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -60%, reducing margin by 19.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -687 € (-10.8% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 382 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 382 €

EBITDA (2022) ?
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

919 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-687 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-687 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.4%

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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 -100%. 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 2346%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.4% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-99.693%

Financial autonomy (2022) ?
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

2346.348%

Cash flow / Revenue (2022) ?
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

14.416%

Repayment capacity (2022) ?
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

1.657

Asset age ratio (2022) ?
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

5.8%

Solvency indicators evolution
L'AVENIR EN EUROPE - LOTISSEMENT

Sector positioning

Debt ratio
-99.69 2022
2020
2021
2022
Q1: -72.48
Med: 11.45
Q3: 180.83
Excellent

In 2022, the debt ratio of L'AVENIR EN EUROPE - LOTI... (-99.69) 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
2346.35% 2022
2020
2021
2022
Q1: 1.96%
Med: 38.53%
Q3: 82.82%
Excellent

In 2022, the financial autonomy of L'AVENIR EN EUROPE - LOTI... (2346.3%) 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
1.66 years 2022
2020
2021
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.41 years
Average +28 pts over 3 years

In 2022, the repayment capacity of L'AVENIR EN EUROPE - LOTI... (1.66) 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 3.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

3.343

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
L'AVENIR EN EUROPE - LOTISSEMENT

Sector positioning

Liquidity ratio
3.34 2022
2020
2021
2022
Q1: 88.23
Med: 269.82
Q3: 1093.34
Watch

In 2022, the liquidity ratio of L'AVENIR EN EUROPE - LOTI... (3.34) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Average -50 pts over 3 years

In 2022, the interest coverage of L'AVENIR EN EUROPE - LOTI... (0.0x) 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: 148 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 124 days. The company must finance 24 days of gap between collections and payments. WCR is negative (-16866 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-299 000 €

Customer credit (2022) ?
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

148 j

Supplier credit (2022) ?
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

124 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
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

-16866 j

WCR and payment terms evolution
L'AVENIR EN EUROPE - LOTISSEMENT

Positioning of L'AVENIR EN EUROPE - LOTISSEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of L'AVENIR EN EUROPE - LOTISSEMENT is estimated at 3 494 € (range 1 500€ - 8 783€). With an EBITDA of 919€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (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.

Estimated enterprise value 2022
241 transactions
1k€ 3k€ 8k€
3 494 € Range: 1 500€ - 8 783€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
919 € × 3.3x
Estimation 3 006 €
1 231€ - 6 685€
Revenue Multiple 30%
6 382 € × 0.68x
Estimation 4 309 €
1 950€ - 12 281€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 (Location de terrains et d'autres biens immobiliers)

Compare L'AVENIR EN EUROPE - LOTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about L'AVENIR EN EUROPE - LOTISSEMENT

What is the revenue of L'AVENIR EN EUROPE - LOTISSEMENT ?

The revenue of L'AVENIR EN EUROPE - LOTISSEMENT in 2022 is 6 k€.

Is L'AVENIR EN EUROPE - LOTISSEMENT profitable?

L'AVENIR EN EUROPE - LOTISSEMENT recorded a net loss in 2022.

Where is the headquarters of L'AVENIR EN EUROPE - LOTISSEMENT ?

The headquarters of L'AVENIR EN EUROPE - LOTISSEMENT is located in VILLENEUVE-DE-LA-RAHO (66180), in the department Pyrenees-Orientales.

Where to find the tax return of L'AVENIR EN EUROPE - LOTISSEMENT ?

The tax return of L'AVENIR EN EUROPE - LOTISSEMENT 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 L'AVENIR EN EUROPE - LOTISSEMENT operate?

L'AVENIR EN EUROPE - LOTISSEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.