Employees: 01 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1997-05-30 (28 years)Status: ActiveBusiness sector: Location de terrains et d'autres biens immobiliersLocation: ANDON (06750), Alpes-Maritimes
VIE ET NATURE : revenue, balance sheet and financial ratios
VIE ET NATURE is a French company
founded 28 years ago,
specialized in the sector Location de terrains et d'autres biens immobiliers.
Based in ANDON (06750),
this company of category PME
shows in 2024 a revenue of 788 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - VIE ET NATURE (SIREN 413031964)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
Revenue
787 703 €
113 250 €
N/C
N/C
700 €
N/C
N/C
N/C
N/C
N/C
Net income
-456 068 €
21 823 €
-7 567 €
2 593 €
-46 769 €
-9 642 €
-1 012 €
-88 283 €
-10 457 €
64 900 €
EBITDA
-244 693 €
24 881 €
-4 450 €
-8 931 €
-47 970 €
-9 642 €
-9 393 €
-12 139 €
-5 647 €
-6 394 €
Net margin
-57.9%
19.3%
N/C
N/C
-6681.3%
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, VIE ET NATURE achieves revenue of 788 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +479.2%. Vs 2023, growth of +596% (113 k€ -> 788 k€). After deducting consumption (0 €), gross margin stands at 788 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 -245 k€, representing -31.1% of revenue. Warning negative scissor effect: despite revenue change (+596%), EBITDA varies by -1083%, reducing margin by 53.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -456 k€ (-57.9% of revenue), which will impact equity.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
787 703 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
787 703 €
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
-244 693 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-282 258 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-456 068 €
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
-31.1%
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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 -2922%. 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 -3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
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
-2921.96%
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
-3.355%
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
-53.129%
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
-31.487
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
7.038
1.202
-1201.327
-1055.222
-561.515
-161.021
-167.816
-158.17
-1103.736
-2921.96
Financial autonomy
74.685
75.565
-7.061
-7.977
-16.536
-51.985
-53.225
-61.317
-8.113
-3.355
Repayment capacity
-1.005
-0.178
-0.855
-86.764
-10.461
-2.229
40.216
-14.57
21.177
-31.487
Cash flow / Revenue
None%
None%
None%
None%
None%
-6681.286%
None%
None%
22.036%
-53.129%
Sector positioning
Debt ratio
-2921.962024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Excellent
In 2024, the debt ratio of VIE ET NATURE (-2921.96) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
-3.35%2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Average
In 2024, the financial autonomy of VIE ET NATURE (-3.4%) 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
-31.49 years2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Excellent
In 2024, the repayment capacity of VIE ET NATURE (-31.49) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 411.37. 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
411.372
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
-69.979
Liquidity indicators evolution VIE ET NATURE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
170.264
125.127
145.605
138.199
150.15
64.126
62.659
59.729
358.965
411.372
Interest coverage
0.0
0.0
0.0
-0.106
0.0
0.0
0.0
0.0
0.0
-69.979
Sector positioning
Liquidity ratio
411.372024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Good+28 pts over 3 years
In 2024, the liquidity ratio of VIE ET NATURE (411.37) 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
-69.98x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average
In 2024, the interest coverage of VIE ET NATURE (-70.0x) 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: 130 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 119 days. The company must finance 11 days of gap between collections and payments. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-29 days): operations structurally generate cash.
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
-64 088 €
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
130 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
119 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
13 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
-29 j
WCR and payment terms evolution VIE ET NATURE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
-25 360 €
0 €
0 €
83 716 €
-64 088 €
Inventory turnover (days)
0
0
0
0
0
14519
0
0
90
13
Customer payment term (days)
0
0
0
0
0
0
0
0
5
130
Supplier payment term (days)
1787
1925
678
654
665
105
256
561
53
119
Positioning of VIE ET NATURE in its sector
Comparison with sector Location de terrains et d'autres biens immobiliers
Valuation estimate
Based on 169 transactions of similar company sales
in 2024,
the value of VIE ET NATURE is estimated at
635 382 €
(range 242 800€ - 1 184 833€).
The price/revenue ratio is 0.81x
(in line with sector norms).
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 value2024
169 transactions
242k€635k€1184k€
635 382 €Range: 242 800€ - 1 184 833€
NAF 5 année 2024
Valuation method used
Revenue Multiple
787 703 €
×
0.81x
=635 383 €
Range: 242 800€ - 1 184 834€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)
Compare VIE ET NATURE with other companies in the same sector:
The headquarters of VIE ET NATURE is located in ANDON (06750), in the department Alpes-Maritimes.
Where to find the tax return of VIE ET NATURE ?
The tax return of VIE ET NATURE 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 VIE ET NATURE operate?
VIE ET NATURE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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