SARL VERNAY DEVELOPPEMENT HOLDING : revenue, balance sheet and financial ratios

SARL VERNAY DEVELOPPEMENT HOLDING is a French company founded 22 years ago, specialized in the sector Activités des sociétés holding. Based in CHASSIGNY (52190), this company of category PME shows in 2025 a revenue of 63 k€. 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 - SARL VERNAY DEVELOPPEMENT HOLDING (SIREN 451371769)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 62 837 € 65 980 € 96 466 € 167 542 € 166 815 € 168 049 € 166 760 € 167 365 € 166 661 €
Net income 525 606 € 28 672 € 67 736 € 65 272 € 39 300 € 8 899 € 5 040 € 6 010 € 2 557 €
EBITDA 4 941 € 10 656 € 31 017 € 72 793 € 53 015 € 19 742 € 15 527 € 15 289 € 15 201 €
Net margin 836.5% 43.5% 70.2% 39.0% 23.6% 5.3% 3.0% 3.6% 1.5%

Revenue and income statement

In 2025, SARL VERNAY DEVELOPPEMENT HOLDING achieves revenue of 63 k€. Revenue is declining over the period 2017-2025 (CAGR: -11.5%). Slight decline of -5% vs 2024. After deducting consumption (3 k€), gross margin stands at 59 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 7.9% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -54%, reducing margin by 8.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 526 k€, i.e. 836.5% 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

62 837 €

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

59 357 €

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

4 941 €

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

-10 224 €

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

525 606 €

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

7.9%

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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 2%. 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 97%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 862.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

2.105%

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

97.464%

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

862.904%

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

0.073

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

53.8%

Solvency indicators evolution
SARL VERNAY DEVELOPPEMENT HOLDING

Sector positioning

Debt ratio
2.1 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Good -8 pts over 3 years

In 2025, the debt ratio of SARL VERNAY DEVELOPPEMENT... (2.10) 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
97.46% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Excellent

In 2025, the financial autonomy of SARL VERNAY DEVELOPPEMENT... (97.5%) 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.

Repayment capacity
0.07 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Good -16 pts over 3 years

In 2025, the repayment capacity of SARL VERNAY DEVELOPPEMENT... (0.07) 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 870.62. 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 29.1x. 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

870.622

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

29.083

Liquidity indicators evolution
SARL VERNAY DEVELOPPEMENT HOLDING

Sector positioning

Liquidity ratio
870.62 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Good

In 2025, the liquidity ratio of SARL VERNAY DEVELOPPEMENT... (870.62) 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.

Interest coverage
29.08x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Excellent

In 2025, the interest coverage of SARL VERNAY DEVELOPPEMENT... (29.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 3 days of gap between collections and payments. Overall, WCR represents 147 days of revenue, i.e. 26 k€ to permanently finance. Over 2017-2025, WCR increased by +531%, 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

25 648 €

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

33 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

30 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

147 j

WCR and payment terms evolution
SARL VERNAY DEVELOPPEMENT HOLDING

Positioning of SARL VERNAY DEVELOPPEMENT HOLDING in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 102 303€ to 2 630 936€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
102k€ 460k€ 2630k€
460 673 € Range: 102 303€ - 2 630 936€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare SARL VERNAY DEVELOPPEMENT HOLDING with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SARL VERNAY DEVELOPPEMENT HOLDING

What is the revenue of SARL VERNAY DEVELOPPEMENT HOLDING ?

The revenue of SARL VERNAY DEVELOPPEMENT HOLDING in 2025 is 63 k€.

Is SARL VERNAY DEVELOPPEMENT HOLDING profitable?

Yes, SARL VERNAY DEVELOPPEMENT HOLDING generated a net profit of 526 k€ in 2025.

Where is the headquarters of SARL VERNAY DEVELOPPEMENT HOLDING ?

The headquarters of SARL VERNAY DEVELOPPEMENT HOLDING is located in CHASSIGNY (52190), in the department Haute-Marne.

Where to find the tax return of SARL VERNAY DEVELOPPEMENT HOLDING ?

The tax return of SARL VERNAY DEVELOPPEMENT HOLDING 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 SARL VERNAY DEVELOPPEMENT HOLDING operate?

SARL VERNAY DEVELOPPEMENT HOLDING 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.