VIA LENA : revenue, balance sheet and financial ratios

VIA LENA is a French company founded 14 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PARIS (75008), this company of category PME shows in 2017 a revenue of 2.1 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 - VIA LENA (SIREN 533896270)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 2 106 007 € 1 417 312 €
Net income -344 579 € -36 607 € 41 911 € 8 903 € -296 969 € 232 076 € 143 012 € -117 065 €
EBITDA N/C N/C N/C N/C N/C N/C 174 555 € -94 619 €
Net margin N/C N/C N/C N/C N/C N/C 6.8% -8.3%

Revenue and income statement

In 2024, VIA LENA records a net loss of 345 k€. This deficit will reduce equity on the balance sheet.

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

-344 579 €

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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 137%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory.

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

136.826%

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

31.333%

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

48.0%

Solvency indicators evolution
VIA LENA

Sector positioning

Debt ratio
136.83 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Average +10 pts over 3 years

In 2024, the debt ratio of VIA LENA (136.83) 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
31.33% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Average -8 pts over 3 years

In 2024, the financial autonomy of VIA LENA (31.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 101.34. 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

101.338

Liquidity indicators evolution
VIA LENA

Sector positioning

Liquidity ratio
101.34 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Watch -15 pts over 3 years

In 2024, the liquidity ratio of VIA LENA (101.34) 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.

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 (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

0 €

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

0 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 and payment terms evolution
VIA LENA

Positioning of VIA LENA in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Similar companies (Commerce de détail d'habillement en magasin spécialisé)

Compare VIA LENA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about VIA LENA

What is the revenue of VIA LENA ?

The revenue of VIA LENA in 2017 is 2.1 M€.

Is VIA LENA profitable?

VIA LENA recorded a net loss in 2024.

Where is the headquarters of VIA LENA ?

The headquarters of VIA LENA is located in PARIS (75008), in the department Paris.

Where to find the tax return of VIA LENA ?

The tax return of VIA LENA 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 LENA operate?

VIA LENA operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.