SAS VVF BESSILES-MONTAGNAC VACANCES : revenue, balance sheet and financial ratios

SAS VVF BESSILES-MONTAGNAC VACANCES is a French company founded 14 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in PARIS (75013), this company of category PME shows in 2024 a revenue of 556 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 - SAS VVF BESSILES-MONTAGNAC VACANCES (SIREN 539575472)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 556 254 € 538 502 € 501 766 € 598 680 € 547 803 € 542 995 € 626 039 € 601 551 € 582 195 € 420 348 €
Net income 69 461 € -28 642 € -34 948 € 66 882 € 42 664 € 47 005 € 37 004 € 35 835 € 22 742 € -35 978 €
EBITDA 449 687 € 438 327 € 416 187 € 520 058 € 473 973 € 468 781 € 504 012 € 502 709 € 493 890 € 346 597 €
Net margin 12.5% -5.3% -7.0% 11.2% 7.8% 8.7% 5.9% 6.0% 3.9% -8.6%

Revenue and income statement

In 2024, SAS VVF BESSILES-MONTAGNAC VACANCES achieves revenue of 556 k€. Revenue is growing positively over 10 years (CAGR: +3.2%). Vs 2023: +3%. After deducting consumption (0 €), gross margin stands at 556 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 450 k€, representing 80.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 69 k€, i.e. 12.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

556 254 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

556 254 €

EBITDA (2024) ?
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

449 687 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

177 235 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

69 461 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

80.8%

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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 333%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 56.3% 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 (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

333.417%

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

17.82%

Cash flow / Revenue (2024) ?
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

56.32%

Repayment capacity (2024) ?
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

12.389

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

69.3%

Solvency indicators evolution
SAS VVF BESSILES-MONTAGNAC VACANCES

Sector positioning

Debt ratio
333.42 2024
2022
2023
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Average

In 2024, the debt ratio of SAS VVF BESSILES-MONTAGNA... (333.42) 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
17.82% 2024
2022
2023
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Good +16 pts over 3 years

In 2024, the financial autonomy of SAS VVF BESSILES-MONTAGNA... (17.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
12.39 years 2024
2022
2023
2024
Q1: -0.19 years
Med: 0.0 years
Q3: 2.6 years
Average

In 2024, the repayment capacity of SAS VVF BESSILES-MONTAGNA... (12.39) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.94. 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 29.9x. Operating income very largely covers interest expenses: high safety margin.

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

3.936

Interest coverage (2024) ?
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

29.898

Liquidity indicators evolution
SAS VVF BESSILES-MONTAGNAC VACANCES

Sector positioning

Liquidity ratio
3.94 2024
2022
2023
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Average

In 2024, the liquidity ratio of SAS VVF BESSILES-MONTAGNA... (3.94) 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.

Interest coverage
29.9x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.06x
Excellent

In 2024, the interest coverage of SAS VVF BESSILES-MONTAGNA... (29.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 252 days. Excellent situation: suppliers finance 252 days of the operating cycle (retail model). WCR is negative (-947 days): operations structurally generate cash. Notable WCR improvement over the period (-18948%), freeing up cash.

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

-1 463 337 €

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

252 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 in days of revenue (2024) ?
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

-947 j

WCR and payment terms evolution
SAS VVF BESSILES-MONTAGNAC VACANCES

Positioning of SAS VVF BESSILES-MONTAGNAC VACANCES in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of SAS VVF BESSILES-MONTAGNAC VACANCES is estimated at 1 400 725 € (range 809 564€ - 2 723 769€). With an EBITDA of 449 687€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (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.

Estimated enterprise value 2024
261 transactions
809k€ 1400k€ 2723k€
1 400 725 € Range: 809 564€ - 2 723 769€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
449 687 € × 5.3x
Estimation 2 382 146 €
1 390 220€ - 4 649 663€
Revenue Multiple 30%
556 254 € × 0.75x
Estimation 415 815 €
283 925€ - 756 757€
Net Income Multiple 20%
69 461 € × 6.1x
Estimation 424 538 €
146 386€ - 859 555€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare SAS VVF BESSILES-MONTAGNAC VACANCES with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about SAS VVF BESSILES-MONTAGNAC VACANCES

What is the revenue of SAS VVF BESSILES-MONTAGNAC VACANCES ?

The revenue of SAS VVF BESSILES-MONTAGNAC VACANCES in 2024 is 556 k€.

Is SAS VVF BESSILES-MONTAGNAC VACANCES profitable?

Yes, SAS VVF BESSILES-MONTAGNAC VACANCES generated a net profit of 69 k€ in 2024.

Where is the headquarters of SAS VVF BESSILES-MONTAGNAC VACANCES ?

The headquarters of SAS VVF BESSILES-MONTAGNAC VACANCES is located in PARIS (75013), in the department Paris.

Where to find the tax return of SAS VVF BESSILES-MONTAGNAC VACANCES ?

The tax return of SAS VVF BESSILES-MONTAGNAC VACANCES 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 SAS VVF BESSILES-MONTAGNAC VACANCES operate?

SAS VVF BESSILES-MONTAGNAC VACANCES operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.