SERVICES VEHICULES UTILITAIRES LEGERS : revenue, balance sheet and financial ratios

SERVICES VEHICULES UTILITAIRES LEGERS is a French company founded 16 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LESPINASSE (31150), this company of category ETI shows in 2025 a revenue of 18.2 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 - SERVICES VEHICULES UTILITAIRES LEGERS (SIREN 518595244)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 18 165 604 € 16 496 937 € 17 261 457 € 27 503 415 € 22 374 267 € 22 846 581 € 23 475 527 € 19 842 681 € 15 803 010 €
Net income 289 473 € 313 615 € 111 067 € 428 103 € 32 781 € 199 202 € 604 530 € 365 623 € 123 557 €
EBITDA 301 049 € 320 223 € 32 203 € 680 178 € 172 124 € 371 533 € 965 575 € 801 500 € 184 302 €
Net margin 1.6% 1.9% 0.6% 1.6% 0.1% 0.9% 2.6% 1.8% 0.8%

Revenue and income statement

In 2025, SERVICES VEHICULES UTILITAIRES LEGERS achieves revenue of 18.2 M€. Revenue is growing positively over 9 years (CAGR: +1.8%). Vs 2024, growth of +10% (16.5 M€ -> 18.2 M€). After deducting consumption (13.7 M€), gross margin stands at 4.5 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 301 k€, representing 1.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 289 k€, i.e. 1.6% 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

18 165 604 €

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

4 472 962 €

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

301 049 €

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

311 573 €

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

289 473 €

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

1.7%

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Chart evolution

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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 38%. The balance between equity and debt is satisfactory. Cash flow represents 1.5% 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

37.853%

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

1.47%

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

41.7%

Solvency indicators evolution
SERVICES VEHICULES UTILITAIRES LEGERS

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 6.37
Med: 21.37
Q3: 57.3
Excellent

In 2025, the debt ratio of SERVICES VEHICULES UTILIT... (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
37.85% 2025
2023
2024
2025
Q1: 33.82%
Med: 53.94%
Q3: 68.26%
Average -10 pts over 3 years

In 2025, the financial autonomy of SERVICES VEHICULES UTILIT... (37.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.62 years
Q3: 1.94 years
Excellent -50 pts over 3 years

In 2025, the repayment capacity of SERVICES VEHICULES UTILIT... (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 157.07. 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 99.1x. 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

157.066

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

99.114

Liquidity indicators evolution
SERVICES VEHICULES UTILITAIRES LEGERS

Sector positioning

Liquidity ratio
157.07 2025
2023
2024
2025
Q1: 168.72
Med: 249.46
Q3: 362.3
Watch

In 2025, the liquidity ratio of SERVICES VEHICULES UTILIT... (157.07) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
99.11x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.24x
Q3: 5.54x
Excellent

In 2025, the interest coverage of SERVICES VEHICULES UTILIT... (99.1x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 102 days of revenue, i.e. 5.1 M€ 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

5 123 064 €

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

18 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

101 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

77 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

102 j

WCR and payment terms evolution
SERVICES VEHICULES UTILITAIRES LEGERS

Positioning of SERVICES VEHICULES UTILITAIRES LEGERS in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 131 transactions of similar company sales in 2025, the value of SERVICES VEHICULES UTILITAIRES LEGERS is estimated at 3 379 919 € (range 2 170 064€ - 6 932 772€). With an EBITDA of 301 049€, the sector multiple of 3.0x is applied. The price/revenue ratio is 0.50x (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 2025
131 transactions
2170k€ 3379k€ 6932k€
3 379 919 € Range: 2 170 064€ - 6 932 772€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
301 049 € × 3.0x
Estimation 892 128 €
407 549€ - 1 912 144€
Revenue Multiple 30%
18 165 604 € × 0.50x
Estimation 9 113 910 €
6 109 077€ - 18 693 563€
Net Income Multiple 20%
289 473 € × 3.4x
Estimation 998 415 €
667 833€ - 1 843 160€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Entretien et réparation de véhicules automobiles légers)

Compare SERVICES VEHICULES UTILITAIRES LEGERS with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about SERVICES VEHICULES UTILITAIRES LEGERS

What is the revenue of SERVICES VEHICULES UTILITAIRES LEGERS ?

The revenue of SERVICES VEHICULES UTILITAIRES LEGERS in 2025 is 18.2 M€.

Is SERVICES VEHICULES UTILITAIRES LEGERS profitable?

Yes, SERVICES VEHICULES UTILITAIRES LEGERS generated a net profit of 289 k€ in 2025.

Where is the headquarters of SERVICES VEHICULES UTILITAIRES LEGERS ?

The headquarters of SERVICES VEHICULES UTILITAIRES LEGERS is located in LESPINASSE (31150), in the department Haute-Garonne.

Where to find the tax return of SERVICES VEHICULES UTILITAIRES LEGERS ?

The tax return of SERVICES VEHICULES UTILITAIRES LEGERS 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 SERVICES VEHICULES UTILITAIRES LEGERS operate?

SERVICES VEHICULES UTILITAIRES LEGERS operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.