Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1980-01-01 (46 years)Status: ActiveBusiness sector: Transformation et conservation de la viande de boucherieLocation: OLORON SAINTE MARIE (64400), Pyrenees-Atlantiques
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LES VIANDES DU HAUT BEARN : revenue, balance sheet and financial ratios
LES VIANDES DU HAUT BEARN is a French company
founded 46 years ago,
specialized in the sector Transformation et conservation de la viande de boucherie.
Based in OLORON SAINTE MARIE (64400),
this company of category PME
shows in 2023 a revenue of 5.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LES VIANDES DU HAUT BEARN (SIREN 317706802)
Indicator
2025
2024
2023
2022
2020
2019
2018
2017
2016
Revenue
N/C
N/C
5 155 734 €
N/C
N/C
N/C
N/C
N/C
N/C
Net income
7 957 €
73 357 €
177 695 €
130 229 €
34 228 €
159 058 €
140 762 €
127 150 €
183 788 €
EBITDA
N/C
N/C
178 326 €
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
3.4%
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, LES VIANDES DU HAUT BEARN generates positive net income of 8 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 184 k€ -> 8 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
7 957 €
Loading income statement...
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
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
48.948%
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
56.787%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution LES VIANDES DU HAUT BEARN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
2025
Debt ratio
97.442
77.135
72.75
70.611
44.549
21.343
11.324
32.63
48.948
Financial autonomy
38.307
42.875
44.634
45.731
57.027
66.507
65.761
61.289
56.787
Repayment capacity
None
None
None
None
None
None
0.859
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
4.168%
None%
None%
Sector positioning
Debt ratio
48.952025
2023
2024
2025
Q1: 9.58
Med: 37.43
Q3: 124.32
Average+20 pts over 3 years
In 2025, the debt ratio of LES VIANDES DU HAUT BEARN (48.95) 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
56.79%2025
2023
2024
2025
Q1: 20.43%
Med: 40.99%
Q3: 58.39%
Good
In 2025, the financial autonomy of LES VIANDES DU HAUT BEARN (56.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
0.86 years2023
2023
Q1: -0.04 years
Med: 0.37 years
Q3: 3.02 years
Average
In 2023, the repayment capacity of LES VIANDES DU HAUT BEARN (0.86) 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 227.00. 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
226.997
Liquidity indicators evolution LES VIANDES DU HAUT BEARN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
2025
Liquidity ratio
263.692
302.369
262.281
259.476
289.733
261.42
161.25
218.846
226.997
Interest coverage
None
None
None
None
None
None
1.82
None
None
Sector positioning
Liquidity ratio
227.02025
2023
2024
2025
Q1: 98.32
Med: 164.06
Q3: 254.83
Good+14 pts over 3 years
In 2025, the liquidity ratio of LES VIANDES DU HAUT BEARN (227.00) 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
1.82x2023
2023
Q1: 0.0x
Med: 0.77x
Q3: 6.69x
Good
In 2023, the interest coverage of LES VIANDES DU HAUT BEARN (1.8x) 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.
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 LES VIANDES DU HAUT BEARN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
177 460 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
20
0
0
Customer payment term (days)
371
348
341
245
198
309
15
297
0
Supplier payment term (days)
264
274
301
371
292
319
26
396
0
Positioning of LES VIANDES DU HAUT BEARN in its sector
Comparison with sector Transformation et conservation de la viande de boucherie
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions).
This range of 6 745€ to 40 972€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
6k€16k€40k€
16 204 €Range: 6 745€ - 40 972€
NAF 5 all-time
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 45 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 (Transformation et conservation de la viande de boucherie)
Compare LES VIANDES DU HAUT BEARN with other companies in the same sector:
Frequently asked questions about LES VIANDES DU HAUT BEARN
What is the revenue of LES VIANDES DU HAUT BEARN ?
The revenue of LES VIANDES DU HAUT BEARN in 2023 is 5.2 M€.
Is LES VIANDES DU HAUT BEARN profitable?
Yes, LES VIANDES DU HAUT BEARN generated a net profit of 8 k€ in 2025.
Where is the headquarters of LES VIANDES DU HAUT BEARN ?
The headquarters of LES VIANDES DU HAUT BEARN is located in OLORON SAINTE MARIE (64400), in the department Pyrenees-Atlantiques.
Where to find the tax return of LES VIANDES DU HAUT BEARN ?
The tax return of LES VIANDES DU HAUT BEARN 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 VIANDES DU HAUT BEARN operate?
LES VIANDES DU HAUT BEARN operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart