VICTOR HUGO-BELGRAND : revenue, balance sheet and financial ratios

VICTOR HUGO-BELGRAND is a French company founded 49 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in VILLERVILLE (14113), this company of category PME shows in 2023 a revenue of 164 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 - VICTOR HUGO-BELGRAND (SIREN 310131966)
Indicator 2023 2022 2021 2019 2018 2017 2016 2015
Revenue 164 180 € 163 502 € 155 650 € 171 265 € 184 192 € 174 546 € 191 006 € 212 671 €
Net income 11 712 € 15 358 € 9 368 € 12 386 € 11 083 € 3 913 € 12 315 € 26 480 €
EBITDA 21 667 € 27 326 € 27 506 € 21 965 € 13 378 € 6 736 € 16 247 € 32 701 €
Net margin 7.1% 9.4% 6.0% 7.2% 6.0% 2.2% 6.4% 12.5%

Revenue and income statement

In 2023, VICTOR HUGO-BELGRAND achieves revenue of 164 k€. Activity remains stable over the period (CAGR: -3.2%). Vs 2022: +0%. After deducting consumption (74 k€), gross margin stands at 90 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 13.2% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -21%, reducing margin by 3.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 7.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

164 180 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

90 178 €

EBITDA (2023) ?
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

21 667 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 779 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 712 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.2%

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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 6%. 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 88%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.9% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.059%

Financial autonomy (2023) ?
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

87.596%

Cash flow / Revenue (2023) ?
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

11.935%

Repayment capacity (2023) ?
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

0.437

Asset age ratio (2023) ?
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

27.5%

Solvency indicators evolution
VICTOR HUGO-BELGRAND

Sector positioning

Debt ratio
6.06 2023
2021
2022
2023
Q1: 5.17
Med: 28.13
Q3: 82.05
Good -12 pts over 3 years

In 2023, the debt ratio of VICTOR HUGO-BELGRAND (6.06) 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
87.6% 2023
2021
2022
2023
Q1: 19.17%
Med: 41.8%
Q3: 60.17%
Excellent

In 2023, the financial autonomy of VICTOR HUGO-BELGRAND (87.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.44 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.26 years
Good -14 pts over 3 years

In 2023, the repayment capacity of VICTOR HUGO-BELGRAND (0.44) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1009.99. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

1009.993

Interest coverage (2023) ?
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
VICTOR HUGO-BELGRAND

Sector positioning

Liquidity ratio
1009.99 2023
2021
2022
2023
Q1: 141.17
Med: 208.6
Q3: 306.15
Excellent

In 2023, the liquidity ratio of VICTOR HUGO-BELGRAND (1009.99) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.64x
Q3: 3.56x
Average

In 2023, the interest coverage of VICTOR HUGO-BELGRAND (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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 292 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 247 days of revenue, i.e. 113 k€ to permanently finance. Notable WCR improvement over the period (-22%), freeing up cash.

Operating WCR (2023) ?
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

112 802 €

Customer credit (2023) ?
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

2 j

Supplier credit (2023) ?
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

19 j

Inventory turnover (2023) ?
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

292 j

WCR in days of revenue (2023) ?
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

247 j

WCR and payment terms evolution
VICTOR HUGO-BELGRAND

Positioning of VICTOR HUGO-BELGRAND in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 139 transactions of similar company sales in 2023, the value of VICTOR HUGO-BELGRAND is estimated at 74 593 € (range 39 858€ - 131 230€). With an EBITDA of 21 667€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.36x (conservative valuation). 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 2023
139 transactions
39k€ 74k€ 131k€
74 593 € Range: 39 858€ - 131 230€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
21 667 € × 4.1x
Estimation 88 648 €
44 860€ - 151 714€
Revenue Multiple 30%
164 180 € × 0.36x
Estimation 58 307 €
39 789€ - 93 997€
Net Income Multiple 20%
11 712 € × 5.5x
Estimation 63 888 €
27 458€ - 135 871€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 139 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 VICTOR HUGO-BELGRAND with other companies in the same sector:

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

Frequently asked questions about VICTOR HUGO-BELGRAND

What is the revenue of VICTOR HUGO-BELGRAND ?

The revenue of VICTOR HUGO-BELGRAND in 2023 is 164 k€.

Is VICTOR HUGO-BELGRAND profitable?

Yes, VICTOR HUGO-BELGRAND generated a net profit of 12 k€ in 2023.

Where is the headquarters of VICTOR HUGO-BELGRAND ?

The headquarters of VICTOR HUGO-BELGRAND is located in VILLERVILLE (14113), in the department Calvados.

Where to find the tax return of VICTOR HUGO-BELGRAND ?

The tax return of VICTOR HUGO-BELGRAND 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 VICTOR HUGO-BELGRAND operate?

VICTOR HUGO-BELGRAND 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.