SIREN : 916420193
LIEN HORTICOLE is a French company founded 52 years ago, specialized in the sector Édition de journaux. Based in CASTELNAU-LE-LEZ (34170), this company of category ETI shows in 2025 a revenue of 444 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 443 827 € | 465 691 € | 491 153 € | 517 917 € | 523 027 € | 544 631 € | 564 228 € | 735 152 € | 807 844 € | 814 858 € |
| Net income | 23 954 € | 6 331 € | -11 511 € | 27 811 € | 55 630 € | 74 585 € | 8 738 € | -72 081 € | 178 532 € | 417 537 € |
| EBITDA | -15 578 € | 36 715 € | 72 865 € | 71 366 € | 90 701 € | 92 032 € | 707 € | -47 189 € | -51 156 € | -72 842 € |
| Net margin | 5.4% | 1.4% | -2.3% | 5.4% | 10.6% | 13.7% | 1.5% | -9.8% | 22.1% | 51.2% |
In 2025, LIEN HORTICOLE achieves revenue of 444 k€. Revenue is declining over the period 2016-2025 (CAGR: -6.5%). Slight decline of -5% vs 2024. After deducting consumption (5 k€), gross margin stands at 439 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -16 k€, representing -3.5% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -142%, reducing margin by 11.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 5.4% of revenue. This profit can be retained or distributed to shareholders.
443 827 €
439 124 €
-15 578 €
33 170 €
23 954 €
-3.5%
The debt ratio (= Financial debt / Equity x 100) stands at -113%. 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 -153%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-112.617%
-153.358%
-6.973%
-13.733
21.4%
In 2025, the debt ratio of LIEN HORTICOLE (-112.62) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2025, the financial autonomy of LIEN HORTICOLE (-153.4%) 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.
In 2025, the repayment capacity of LIEN HORTICOLE (-13.73) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 168.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
168.836
-36.552
In 2025, the liquidity ratio of LIEN HORTICOLE (168.84) 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.
In 2025, the interest coverage of LIEN HORTICOLE (-36.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 112 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The gap of 58 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 94 days of revenue, i.e. 116 k€ to permanently finance. Over 2016-2025, WCR increased by +151%, requiring additional financing.
115 719 €
112 j
54 j
0 j
94 j
Based on 104 transactions of similar company sales (all years), the value of LIEN HORTICOLE is estimated at 107 367 € (range 42 325€ - 202 243€). The price/revenue ratio is 0.24x (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.
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This estimate is based on the analysis of 104 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LIEN HORTICOLE with other companies in the same sector:
The revenue of LIEN HORTICOLE in 2025 is 444 k€.
Yes, LIEN HORTICOLE generated a net profit of 24 k€ in 2025.
The headquarters of LIEN HORTICOLE is located in CASTELNAU-LE-LEZ (34170), in the department Herault.
The tax return of LIEN HORTICOLE 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).
LIEN HORTICOLE operates in the sector Édition de journaux (NAF code 58.13Z). See the 'Sector positioning' section above to compare the company with its competitors.