LEV LESUEUR ESPACES VERTS : revenue, balance sheet and financial ratios

LEV LESUEUR ESPACES VERTS is a French company founded 4 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in BARENTIN (76360), this company of category PME shows in 2025 a revenue of 3.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LEV LESUEUR ESPACES VERTS (SIREN 907592141)
Indicator 2025 2024 2023 2022
Revenue 3 914 423 € 2 399 022 € 889 980 € 156 983 €
Net income 150 406 € 131 556 € 37 222 € 38 390 €
EBITDA 284 899 € 214 564 € 49 604 € 50 400 €
Net margin 3.8% 5.5% 4.2% 24.5%

Revenue and income statement

In 2025, LEV LESUEUR ESPACES VERTS achieves revenue of 3.9 M€. Over the period 2022-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +192.1%. Vs 2024, growth of +63% (2.4 M€ -> 3.9 M€). After deducting consumption (602 k€), gross margin stands at 3.3 M€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 285 k€, representing 7.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 150 k€, i.e. 3.8% 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

3 914 423 €

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

3 312 165 €

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

284 899 €

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

193 913 €

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

150 406 €

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

7.3%

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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 12%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

12.39%

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

21.496%

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

6.083%

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

0.189

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

67.5%

Solvency indicators evolution
LEV LESUEUR ESPACES VERTS

Sector positioning

Debt ratio
12.39 2025
2023
2024
2025
Q1: 11.0
Med: 32.22
Q3: 73.11
Good

In 2025, the debt ratio of LEV LESUEUR ESPACES VERTS (12.39) 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
21.5% 2025
2023
2024
2025
Q1: 28.78%
Med: 44.65%
Q3: 59.14%
Watch

In 2025, the financial autonomy of LEV LESUEUR ESPACES VERTS (21.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.19 years 2025
2023
2024
2025
Q1: 0.13 years
Med: 0.87 years
Q3: 2.03 years
Good

In 2025, the repayment capacity of LEV LESUEUR ESPACES VERTS (0.19) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 117.57. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

117.568

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

1.059

Liquidity indicators evolution
LEV LESUEUR ESPACES VERTS

Sector positioning

Liquidity ratio
117.57 2025
2023
2024
2025
Q1: 152.54
Med: 210.95
Q3: 308.83
Watch

In 2025, the liquidity ratio of LEV LESUEUR ESPACES VERTS (117.57) 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
1.06x 2025
2023
2024
2025
Q1: 0.03x
Med: 2.39x
Q3: 5.72x
Average +11 pts over 3 years

In 2025, the interest coverage of LEV LESUEUR ESPACES VERTS (1.1x) 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: 78 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 118 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Overall, WCR represents 112 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2022-2025, WCR increased by +683%, 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

1 219 382 €

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

78 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

118 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 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

112 j

WCR and payment terms evolution
LEV LESUEUR ESPACES VERTS

Positioning of LEV LESUEUR ESPACES VERTS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of LEV LESUEUR ESPACES VERTS is estimated at 565 055 € (range 217 645€ - 1 385 481€). With an EBITDA of 284 899€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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
120 transactions
217k€ 565k€ 1385k€
565 055 € Range: 217 645€ - 1 385 481€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
284 899 € × 1.4x
Estimation 391 220 €
92 614€ - 1 036 856€
Revenue Multiple 30%
3 914 423 € × 0.22x
Estimation 878 989 €
472 794€ - 1 903 434€
Net Income Multiple 20%
150 406 € × 3.5x
Estimation 528 742 €
147 500€ - 1 480 117€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare LEV LESUEUR ESPACES VERTS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about LEV LESUEUR ESPACES VERTS

What is the revenue of LEV LESUEUR ESPACES VERTS ?

The revenue of LEV LESUEUR ESPACES VERTS in 2025 is 3.9 M€.

Is LEV LESUEUR ESPACES VERTS profitable?

Yes, LEV LESUEUR ESPACES VERTS generated a net profit of 150 k€ in 2025.

Where is the headquarters of LEV LESUEUR ESPACES VERTS ?

The headquarters of LEV LESUEUR ESPACES VERTS is located in BARENTIN (76360), in the department Seine-Maritime.

Where to find the tax return of LEV LESUEUR ESPACES VERTS ?

The tax return of LEV LESUEUR ESPACES VERTS 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 LEV LESUEUR ESPACES VERTS operate?

LEV LESUEUR ESPACES VERTS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.