VARIATION DESIGN : revenue, balance sheet and financial ratios

VARIATION DESIGN is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in BEAURAINS (62217), this company of category PME shows in 2023 a revenue of 3.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - VARIATION DESIGN (SIREN 451078711)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue N/C N/C 3 911 521 € 3 553 336 € 3 859 435 € 3 048 238 € 3 621 633 € N/C
Net income 202 266 € 62 004 € 134 463 € 37 441 € 239 663 € 34 007 € 136 322 € -167 791 €
EBITDA N/C N/C 277 320 € 144 123 € 752 156 € 125 338 € 273 403 € N/C
Net margin N/C N/C 3.4% 1.1% 6.2% 1.1% 3.8% N/C

Revenue and income statement

In 2025, VARIATION DESIGN generates positive net income of 202 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

202 266 €

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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

39.163%

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

47.848%

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

38.2%

Solvency indicators evolution
VARIATION DESIGN

Sector positioning

Debt ratio
39.16 2025
2023
2024
2025
Q1: 0.39
Med: 11.18
Q3: 37.8
Average +12 pts over 3 years

In 2025, the debt ratio of VARIATION DESIGN (39.16) 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
47.85% 2025
2023
2024
2025
Q1: 31.79%
Med: 51.32%
Q3: 67.58%
Average -16 pts over 3 years

In 2025, the financial autonomy of VARIATION DESIGN (47.9%) 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
1.35 years 2023
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.57 years
Average

In 2023, the repayment capacity of VARIATION DESIGN (1.35) 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 243.01. 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

243.01

Liquidity indicators evolution
VARIATION DESIGN

Sector positioning

Liquidity ratio
243.01 2025
2023
2024
2025
Q1: 184.94
Med: 264.51
Q3: 393.27
Average -23 pts over 3 years

In 2025, the liquidity ratio of VARIATION DESIGN (243.01) 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
24.23x 2023
2023
Q1: 0.0x
Med: 0.66x
Q3: 4.43x
Excellent

In 2023, the interest coverage of VARIATION DESIGN (24.2x) 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.

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
VARIATION DESIGN

Positioning of VARIATION DESIGN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 36 648€ to 963 037€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
36k€ 173k€ 963k€
173 351 € Range: 36 648€ - 963 037€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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 gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare VARIATION DESIGN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about VARIATION DESIGN

What is the revenue of VARIATION DESIGN ?

The revenue of VARIATION DESIGN in 2023 is 3.9 M€.

Is VARIATION DESIGN profitable?

Yes, VARIATION DESIGN generated a net profit of 202 k€ in 2025.

Where is the headquarters of VARIATION DESIGN ?

The headquarters of VARIATION DESIGN is located in BEAURAINS (62217), in the department Pas-de-Calais.

Where to find the tax return of VARIATION DESIGN ?

The tax return of VARIATION DESIGN 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 VARIATION DESIGN operate?

VARIATION DESIGN operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.