LES VALLEES LABELLEMONTAGNE : revenue, balance sheet and financial ratios

LES VALLEES LABELLEMONTAGNE is a French company founded 24 years ago, specialized in the sector Hôtels et hébergement similaire . Based in LA BRESSE (88250), this company of category ETI shows in 2025 a revenue of 5.9 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 - LES VALLEES LABELLEMONTAGNE (SIREN 438975583)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 5 878 702 € 4 175 093 € 4 420 641 € 4 531 012 € 3 002 331 € 3 839 270 € 3 580 812 € 3 187 058 € 3 369 309 €
Net income 76 195 € 45 456 € 178 032 € 195 048 € 25 378 € 152 881 € 158 140 € -61 289 € 122 236 €
EBITDA 182 065 € 61 474 € 335 135 € 704 553 € 163 402 € 288 764 € 236 959 € 41 559 € 241 699 €
Net margin 1.3% 1.1% 4.0% 4.3% 0.8% 4.0% 4.4% -1.9% 3.6%

Revenue and income statement

In 2025, LES VALLEES LABELLEMONTAGNE achieves revenue of 5.9 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.4%. Vs 2024, growth of +41% (4.2 M€ -> 5.9 M€). After deducting consumption (531 k€), gross margin stands at 5.3 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 182 k€, representing 3.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 76 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 878 702 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 347 930 €

EBITDA (2025) ?
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

182 065 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

95 366 €

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

76 195 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

28.197%

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

21.169%

Cash flow / Revenue (2025) ?
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

2.471%

Repayment capacity (2025) ?
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

1.425

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

17.0%

Solvency indicators evolution
LES VALLEES LABELLEMONTAGNE

Sector positioning

Debt ratio
28.2 2025
2023
2024
2025
Q1: 1.64
Med: 30.37
Q3: 112.14
Good -10 pts over 3 years

In 2025, the debt ratio of LES VALLEES LABELLEMONTAGNE (28.20) 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
21.17% 2025
2023
2024
2025
Q1: 10.29%
Med: 39.41%
Q3: 64.73%
Average -19 pts over 3 years

In 2025, the financial autonomy of LES VALLEES LABELLEMONTAGNE (21.2%) 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
1.43 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.71 years
Q3: 3.85 years
Average

In 2025, the repayment capacity of LES VALLEES LABELLEMONTAGNE (1.43) 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 120.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.2x. Financial charges are adequately covered by operations.

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

120.294

Interest coverage (2025) ?
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

3.165

Liquidity indicators evolution
LES VALLEES LABELLEMONTAGNE

Sector positioning

Liquidity ratio
120.29 2025
2023
2024
2025
Q1: 71.69
Med: 152.66
Q3: 307.39
Average -14 pts over 3 years

In 2025, the liquidity ratio of LES VALLEES LABELLEMONTAGNE (120.29) 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.

Interest coverage
3.17x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.38x
Q3: 8.59x
Good

In 2025, the interest coverage of LES VALLEES LABELLEMONTAGNE (3.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 134 days. Excellent situation: suppliers finance 124 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 119 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2016-2025, WCR increased by +10963%, requiring additional financing.

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

1 945 733 €

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

10 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

134 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

3 j

WCR in days of revenue (2025) ?
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

119 j

WCR and payment terms evolution
LES VALLEES LABELLEMONTAGNE

Positioning of LES VALLEES LABELLEMONTAGNE in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 114 transactions of similar company sales in 2025, the value of LES VALLEES LABELLEMONTAGNE is estimated at 1 289 904 € (range 522 730€ - 2 660 814€). With an EBITDA of 182 065€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.43x (conservative valuation). 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 2025
114 transactions
522k€ 1289k€ 2660k€
1 289 904 € Range: 522 730€ - 2 660 814€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
182 065 € × 4.9x
Estimation 884 469 €
325 151€ - 1 417 251€
Revenue Multiple 30%
5 878 702 € × 0.43x
Estimation 2 538 219 €
1 130 624€ - 5 638 656€
Net Income Multiple 20%
76 195 € × 5.7x
Estimation 431 018 €
104 839€ - 1 302 963€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Hôtels et hébergement similaire )

Compare LES VALLEES LABELLEMONTAGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about LES VALLEES LABELLEMONTAGNE

What is the revenue of LES VALLEES LABELLEMONTAGNE ?

The revenue of LES VALLEES LABELLEMONTAGNE in 2025 is 5.9 M€.

Is LES VALLEES LABELLEMONTAGNE profitable?

Yes, LES VALLEES LABELLEMONTAGNE generated a net profit of 76 k€ in 2025.

Where is the headquarters of LES VALLEES LABELLEMONTAGNE ?

The headquarters of LES VALLEES LABELLEMONTAGNE is located in LA BRESSE (88250), in the department Vosges.

Where to find the tax return of LES VALLEES LABELLEMONTAGNE ?

The tax return of LES VALLEES LABELLEMONTAGNE 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 LES VALLEES LABELLEMONTAGNE operate?

LES VALLEES LABELLEMONTAGNE operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.