LEVELS : revenue, balance sheet and financial ratios

LEVELS is a French company founded 14 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in METEREN (59270), this company of category PME shows in 2018 a revenue of 7.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LEVELS (SIREN 749825279)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 7 383 748 € 6 334 259 € 5 128 155 €
Net income 138 242 € 115 583 € 191 309 € 212 429 € 73 155 € 78 652 € 71 303 € 55 204 € 56 740 €
EBITDA N/C N/C N/C N/C N/C N/C 179 801 € 103 158 € 106 268 €
Net margin N/C N/C N/C N/C N/C N/C 1.0% 0.9% 1.1%

Revenue and income statement

In 2024, LEVELS generates positive net income of 138 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 57 k€ -> 138 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

138 242 €

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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 163%. 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 26%. 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

162.645%

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

26.326%

Asset age ratio (2024) ?
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

86.1%

Solvency indicators evolution
LEVELS

Sector positioning

Debt ratio
162.65 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average +8 pts over 3 years

In 2024, the debt ratio of LEVELS (162.65) 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
26.33% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Average

In 2024, the financial autonomy of LEVELS (26.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 191.51. 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

191.508

Liquidity indicators evolution
LEVELS

Sector positioning

Liquidity ratio
191.51 2024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Average

In 2024, the liquidity ratio of LEVELS (191.51) 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.

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
LEVELS

Positioning of LEVELS in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of LEVELS is estimated at 360 647 € (range 194 564€ - 1 145 359€). 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 2024
148 transactions
194k€ 360k€ 1145k€
360 647 € Range: 194 564€ - 1 145 359€
NAF 5 année 2024

Valuation method used

Net Income Multiple
138 242 € × 2.6x = 360 647 €
Range: 194 564€ - 1 145 360€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 (Commerce de voitures et de véhicules automobiles légers)

Compare LEVELS with other companies in the same sector:

Frequently asked questions about LEVELS

What is the revenue of LEVELS ?

The revenue of LEVELS in 2018 is 7.4 M€.

Is LEVELS profitable?

Yes, LEVELS generated a net profit of 138 k€ in 2024.

Where is the headquarters of LEVELS ?

The headquarters of LEVELS is located in METEREN (59270), in the department Nord.

Where to find the tax return of LEVELS ?

The tax return of LEVELS 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 LEVELS operate?

LEVELS operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.