REPARATION ENTRETIEN VIA VELO : revenue, balance sheet and financial ratios

REPARATION ENTRETIEN VIA VELO is a French company founded 20 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in SOYONS (07130), this company of category PME shows in 2025 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - REPARATION ENTRETIEN VIA VELO (SIREN 485243059)
Indicator 2025 2024 2023 2021 2020 2018 2017 2016
Revenue 2 358 710 € 2 855 524 € N/C N/C N/C N/C N/C N/C
Net income 63 118 € 127 731 € 260 669 € 422 620 € 254 862 € 94 969 € 96 030 € 21 878 €
EBITDA 144 469 € 173 800 € N/C N/C N/C N/C N/C N/C
Net margin 2.7% 4.5% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, REPARATION ENTRETIEN VIA VELO achieves revenue of 2.4 M€. Revenue is declining over the period 2024-2025 (CAGR: -17.4%). Significant drop of -17% vs 2024. After deducting consumption (1.7 M€), gross margin stands at 649 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 144 k€, representing 6.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 63 k€, i.e. 2.7% 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

2 358 710 €

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

649 290 €

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

144 469 €

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

84 711 €

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

63 118 €

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

6.1%

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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 0%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

76.642%

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

3.838%

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

0.0

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

23.6%

Solvency indicators evolution
REPARATION ENTRETIEN VIA VELO

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Excellent

In 2025, the debt ratio of REPARATION ENTRETIEN VIA ... (0.00) 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.

Financial autonomy
76.64% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Excellent

In 2025, the financial autonomy of REPARATION ENTRETIEN VIA ... (76.6%) 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.

Repayment capacity
0.0 years 2025
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Excellent

In 2025, the repayment capacity of REPARATION ENTRETIEN VIA ... (0.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 404.78. 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 7.0x. Operating income very largely covers interest expenses: high safety margin.

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

404.781

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

6.991

Liquidity indicators evolution
REPARATION ENTRETIEN VIA VELO

Sector positioning

Liquidity ratio
404.78 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Excellent

In 2025, the liquidity ratio of REPARATION ENTRETIEN VIA ... (404.78) 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.

Interest coverage
6.99x 2025
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Good +36 pts over 2 years

In 2025, the interest coverage of REPARATION ENTRETIEN VIA ... (7.0x) 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. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 112 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 118 days of revenue, i.e. 774 k€ to permanently finance.

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

773 657 €

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

2 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

48 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

112 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

118 j

WCR and payment terms evolution
REPARATION ENTRETIEN VIA VELO

Positioning of REPARATION ENTRETIEN VIA VELO in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of REPARATION ENTRETIEN VIA VELO is estimated at 502 930 € (range 234 709€ - 877 271€). With an EBITDA of 144 469€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (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
239 transactions
234k€ 502k€ 877k€
502 930 € Range: 234 709€ - 877 271€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
144 469 € × 3.4x
Estimation 490 221 €
195 820€ - 852 330€
Revenue Multiple 30%
2 358 710 € × 0.28x
Estimation 667 025 €
379 978€ - 1 155 970€
Net Income Multiple 20%
63 118 € × 4.6x
Estimation 288 560 €
114 030€ - 521 578€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 détail d'articles de sport en magasin spécialisé)

Compare REPARATION ENTRETIEN VIA VELO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about REPARATION ENTRETIEN VIA VELO

What is the revenue of REPARATION ENTRETIEN VIA VELO ?

The revenue of REPARATION ENTRETIEN VIA VELO in 2025 is 2.4 M€.

Is REPARATION ENTRETIEN VIA VELO profitable?

Yes, REPARATION ENTRETIEN VIA VELO generated a net profit of 63 k€ in 2025.

Where is the headquarters of REPARATION ENTRETIEN VIA VELO ?

The headquarters of REPARATION ENTRETIEN VIA VELO is located in SOYONS (07130), in the department Ardeche.

Where to find the tax return of REPARATION ENTRETIEN VIA VELO ?

The tax return of REPARATION ENTRETIEN VIA VELO 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 REPARATION ENTRETIEN VIA VELO operate?

REPARATION ENTRETIEN VIA VELO operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.