SIREN : 490762390
OPAV is a French company founded 19 years ago, specialized in the sector Activités des sociétés holding. Based in VIERZON (18100), this company of category PME shows in 2024 a revenue of 156 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 156 300 € | 199 515 € | 182 035 € | 175 466 € | 169 698 € | 175 533 € | 180 026 € | 173 520 € | 145 987 € | 163 706 € |
| Net income | 441 475 € | 440 640 € | 455 988 € | 1 015 251 € | 277 255 € | 7 965 € | 39 435 € | 349 568 € | 264 256 € | 255 347 € |
| EBITDA | -13 582 € | 31 951 € | 17 614 € | 16 332 € | 15 807 € | 15 959 € | 16 367 € | 16 425 € | 13 273 € | 14 885 € |
| Net margin | 282.5% | 220.9% | 250.5% | 578.6% | 163.4% | 4.5% | 21.9% | 201.5% | 181.0% | 156.0% |
In 2024, OPAV achieves revenue of 156 k€. Activity remains stable over the period (CAGR: -0.5%). Significant drop of -22% vs 2023. After deducting consumption (0 €), gross margin stands at 156 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -14 k€, representing -8.7% of revenue. Warning negative scissor effect: despite revenue change (-22%), EBITDA varies by -143%, reducing margin by 24.7 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 441 k€, i.e. 282.5% of revenue. This profit can be retained or distributed to shareholders.
156 300 €
156 300 €
-13 582 €
-25 259 €
441 475 €
-8.7%
The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 289.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
2.641%
96.457%
289.924%
0.364
88.5%
In 2024, the debt ratio of OPAV (2.64) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of OPAV (96.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of OPAV (0.36) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 5382.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
5382.307
-38.153
In 2024, the liquidity ratio of OPAV (5382.31) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of OPAV (-38.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 345 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The gap of 289 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 3886 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2015-2024, WCR increased by +166%, requiring additional financing.
1 687 129 €
345 j
56 j
0 j
3886 j
Based on 54 transactions of similar company sales
in 2024,
the value of OPAV is estimated at
313 029 €
(range 198 780€ - 1 384 495€).
The price/revenue ratio is 0.59x
(in line with sector norms).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 OPAV with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of OPAV in 2024 is 156 k€.
Yes, OPAV generated a net profit of 441 k€ in 2024.
The headquarters of OPAV is located in VIERZON (18100), in the department Cher.
The tax return of OPAV 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).
OPAV operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.