Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2011-11-17 (14 years)Status: ActiveBusiness sector: Formation continue d'adultesLocation: LILLE (59000), Nord
VALUE LEARNING COMPETENCE : revenue, balance sheet and financial ratios
VALUE LEARNING COMPETENCE is a French company
founded 14 years ago,
specialized in the sector Formation continue d'adultes.
Based in LILLE (59000),
this company of category PME
shows in 2019 a revenue of 690 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - VALUE LEARNING COMPETENCE (SIREN 537992414)
Indicator
2025
2024
2023
2020
2019
2018
Revenue
N/C
N/C
N/C
N/C
690 437 €
952 596 €
Net income
-66 879 €
106 863 €
45 852 €
31 795 €
14 054 €
30 025 €
EBITDA
N/C
N/C
N/C
N/C
19 809 €
36 137 €
Net margin
N/C
N/C
N/C
N/C
2.0%
3.2%
Revenue and income statement
In 2025, VALUE LEARNING COMPETENCE records a net loss of 67 k€. This deficit will reduce equity on the balance sheet.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-66 879 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
1.914%
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
60.201%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution VALUE LEARNING COMPETENCE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2023
2024
2025
Debt ratio
47.026
14.934
3.768
16.35
6.264
1.914
Financial autonomy
35.032
53.409
47.844
35.398
48.368
60.201
Repayment capacity
2.429
1.617
None
None
None
None
Cash flow / Revenue
3.236%
2.308%
None%
None%
None%
None%
Sector positioning
Debt ratio
1.912025
2023
2024
2025
Q1: 0.0
Med: 4.1
Q3: 39.26
Good-23 pts over 3 years
In 2025, the debt ratio of VALUE LEARNING COMPETENCE (1.91) 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
60.2%2025
2023
2024
2025
Q1: 1.95%
Med: 30.49%
Q3: 62.39%
Good+20 pts over 3 years
In 2025, the financial autonomy of VALUE LEARNING COMPETENCE (60.2%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 253.81. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
253.811
Liquidity indicators evolution VALUE LEARNING COMPETENCE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2023
2024
2025
Liquidity ratio
216.94
299.444
214.047
172.8
205.008
253.811
Interest coverage
2.759
0.308
None
None
None
None
Sector positioning
Liquidity ratio
253.812025
2023
2024
2025
Q1: 138.82
Med: 248.55
Q3: 557.49
Good+14 pts over 3 years
In 2025, the liquidity ratio of VALUE LEARNING COMPETENCE (253.81) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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
0 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 and payment terms evolution VALUE LEARNING COMPETENCE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2023
2024
2025
Operating WCR
94 898 €
28 895 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
Customer payment term (days)
50
42
0
0
0
0
Supplier payment term (days)
57
32
0
0
0
0
Positioning of VALUE LEARNING COMPETENCE in its sector
Comparison with sector Formation continue d'adultes
Similar companies (Formation continue d'adultes)
Compare VALUE LEARNING COMPETENCE with other companies in the same sector:
Frequently asked questions about VALUE LEARNING COMPETENCE
What is the revenue of VALUE LEARNING COMPETENCE ?
The revenue of VALUE LEARNING COMPETENCE in 2019 is 690 k€.
Is VALUE LEARNING COMPETENCE profitable?
VALUE LEARNING COMPETENCE recorded a net loss in 2025.
Where is the headquarters of VALUE LEARNING COMPETENCE ?
The headquarters of VALUE LEARNING COMPETENCE is located in LILLE (59000), in the department Nord.
Where to find the tax return of VALUE LEARNING COMPETENCE ?
The tax return of VALUE LEARNING COMPETENCE 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 VALUE LEARNING COMPETENCE operate?
VALUE LEARNING COMPETENCE operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart