Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1992-09-01 (33 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: TOULOUSE (31000), Haute-Garonne
LE BON VIVRE : revenue, balance sheet and financial ratios
LE BON VIVRE is a French company
founded 33 years ago,
specialized in the sector Restauration traditionnelle.
Based in TOULOUSE (31000),
this company of category PME
shows in 2022 a revenue of 1.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LE BON VIVRE (SIREN 389119181)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
1 360 999 €
859 872 €
N/C
1 502 390 €
1 385 698 €
N/C
N/C
Net income
38 765 €
28 681 €
-64 316 €
22 014 €
166 136 €
31 667 €
42 573 €
-4 873 €
94 709 €
EBITDA
N/C
N/C
15 550 €
87 865 €
N/C
115 903 €
126 165 €
N/C
N/C
Net margin
N/C
N/C
-4.7%
2.6%
N/C
2.1%
3.1%
N/C
N/C
Revenue and income statement
In 2024, LE BON VIVRE generates positive net income of 39 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 95 k€ -> 39 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
38 765 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 237%. 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 21%. The balance between equity and debt is satisfactory.
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
237.41%
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
20.775%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
1076.98
1064.98
686.09
555.763
363.638
339.712
385.873
308.349
237.41
Financial autonomy
6.85
6.93
10.289
12.761
18.717
18.763
15.499
15.489
20.775
Repayment capacity
None
None
17.614
30.15
None
28.272
-20.071
None
None
Cash flow / Revenue
None%
None%
3.861%
2.074%
None%
4.231%
-4.07%
None%
None%
Sector positioning
Debt ratio
237.412024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average
In 2024, the debt ratio of LE BON VIVRE (237.41) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
20.77%2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Average+8 pts over 3 years
In 2024, the financial autonomy of LE BON VIVRE (20.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
-20.07 years2022
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Excellent
In 2022, the repayment capacity of LE BON VIVRE (-20.07) 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 177.76. 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
177.758
Liquidity indicators evolution LE BON VIVRE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
302.283
318.714
320.417
383.724
541.856
383.467
274.063
159.209
177.758
Interest coverage
None
None
1.435
1.384
None
1.984
18.797
None
None
Sector positioning
Liquidity ratio
177.762024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Good-15 pts over 3 years
In 2024, the liquidity ratio of LE BON VIVRE (177.76) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
18.8x2022
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Excellent
In 2022, the interest coverage of LE BON VIVRE (18.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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 (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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution LE BON VIVRE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
601 019 €
630 508 €
0 €
934 328 €
945 636 €
0 €
0 €
Inventory turnover (days)
0
0
4
3
0
10
6
0
0
Customer payment term (days)
0
0
9
8
0
14
16
0
0
Supplier payment term (days)
0
0
47
43
0
84
111
0
0
Positioning of LE BON VIVRE in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 698 transactions of similar company sales
in 2024,
the value of LE BON VIVRE is estimated at
269 575 €
(range 134 535€ - 610 424€).
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 value2024
698 transactions
134k€269k€610k€
269 575 €Range: 134 535€ - 610 424€
NAF 5 année 2024
Valuation method used
Net Income Multiple
38 765 €
×
7.0x
=269 576 €
Range: 134 535€ - 610 424€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 698 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 (Restauration traditionnelle)
Compare LE BON VIVRE with other companies in the same sector:
Yes, LE BON VIVRE generated a net profit of 39 k€ in 2024.
Where is the headquarters of LE BON VIVRE ?
The headquarters of LE BON VIVRE is located in TOULOUSE (31000), in the department Haute-Garonne.
Where to find the tax return of LE BON VIVRE ?
The tax return of LE BON VIVRE 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 LE BON VIVRE operate?
LE BON VIVRE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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