VIA DECOUVERTES FILMS : revenue, balance sheet and financial ratios

VIA DECOUVERTES FILMS is a French company founded 32 years ago, specialized in the sector Production de films et de programmes pour la télévision . Based in NANTES (44000), this company of category PME shows in 2024 a revenue of 69 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 - VIA DECOUVERTES FILMS (SIREN 393003900)
Indicator 2024 2023 2022 2021 2020 2019 2019
Revenue 68 821 € 192 440 € 228 898 € 171 003 € 421 898 € 119 338 € 310 756 €
Net income 31 078 € 75 513 € -113 852 € -156 833 € 1 162 € 20 600 € 273 326 €
EBITDA 184 232 € 243 140 € 331 729 € 277 651 € 516 260 € 201 921 € -177 506 €
Net margin 45.2% 39.2% -49.7% -91.7% 0.3% 17.3% 88.0%

Revenue and income statement

In 2024, VIA DECOUVERTES FILMS achieves revenue of 69 k€. Revenue is declining over the period 2019-2024 (CAGR: -26.0%). Significant drop of -64% vs 2023. After deducting consumption (0 €), gross margin stands at 69 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 184 k€, representing 267.7% of revenue. Positive scissor effect: EBITDA margin improves by +141.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 45.2% 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

68 821 €

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

68 821 €

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

184 232 €

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

-19 614 €

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

31 078 €

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

120.5%

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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 84%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 130.5% 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

84.215%

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

33.036%

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

130.524%

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

0.924

Solvency indicators evolution
VIA DECOUVERTES FILMS

Sector positioning

Debt ratio
84.22 2024
2022
2023
2024
Q1: 0.0
Med: 3.12
Q3: 40.06
Watch

In 2024, the debt ratio of VIA DECOUVERTES FILMS (84.22) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
33.04% 2024
2022
2023
2024
Q1: 2.65%
Med: 27.04%
Q3: 59.73%
Good

In 2024, the financial autonomy of VIA DECOUVERTES FILMS (33.0%) 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
0.92 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.35 years
Average

In 2024, the repayment capacity of VIA DECOUVERTES FILMS (0.92) 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 259.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

259.7

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

0.0

Liquidity indicators evolution
VIA DECOUVERTES FILMS

Sector positioning

Liquidity ratio
259.7 2024
2022
2023
2024
Q1: 110.74
Med: 205.42
Q3: 432.49
Good

In 2024, the liquidity ratio of VIA DECOUVERTES FILMS (259.70) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.38x
Average

In 2024, the interest coverage of VIA DECOUVERTES FILMS (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 112 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Overall, WCR represents 1396 days of revenue, i.e. 267 k€ to permanently finance. Over 2019-2024, WCR increased by +197%, requiring additional financing.

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

266 967 €

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

49 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

112 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

1396 j

WCR and payment terms evolution
VIA DECOUVERTES FILMS

Positioning of VIA DECOUVERTES FILMS in its sector

Comparison with sector Production de films et de programmes pour la télévision

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 19 012€ to 306 095€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
19k€ 62k€ 306k€
62 500 € Range: 19 012€ - 306 095€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Production de films et de programmes pour la télévision )

Compare VIA DECOUVERTES FILMS with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films et de programmes pour la télévision

Frequently asked questions about VIA DECOUVERTES FILMS

What is the revenue of VIA DECOUVERTES FILMS ?

The revenue of VIA DECOUVERTES FILMS in 2024 is 69 k€.

Is VIA DECOUVERTES FILMS profitable?

Yes, VIA DECOUVERTES FILMS generated a net profit of 31 k€ in 2024.

Where is the headquarters of VIA DECOUVERTES FILMS ?

The headquarters of VIA DECOUVERTES FILMS is located in NANTES (44000), in the department Loire-Atlantique.

Where to find the tax return of VIA DECOUVERTES FILMS ?

The tax return of VIA DECOUVERTES FILMS 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 VIA DECOUVERTES FILMS operate?

VIA DECOUVERTES FILMS operates in the sector Production de films et de programmes pour la télévision (NAF code 59.11A). See the 'Sector positioning' section above to compare the company with its competitors.