VIESSMANN TECHNIQUE DU FROID : revenue, balance sheet and financial ratios

VIESSMANN TECHNIQUE DU FROID is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in SARREGUEMINES (57200), this company of category PME shows in 2023 a revenue of 5.5 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 - VIESSMANN TECHNIQUE DU FROID (SIREN 492175211)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C 5 484 632 € 11 758 885 € 16 841 219 € 13 398 473 € 14 263 275 € 7 069 923 € 5 155 341 € 9 983 823 € 13 984 569 €
Net income 197 353 € -776 364 € -235 966 € -62 875 € 10 766 € 642 179 € 374 388 € -157 408 € 199 735 € 586 453 €
EBITDA N/C -487 288 € -200 701 € 181 566 € 172 434 € 904 450 € 233 953 € -264 787 € 368 005 € 843 624 €
Net margin N/C -14.2% -2.0% -0.4% 0.1% 4.5% 5.3% -3.1% 2.0% 4.2%

Revenue and income statement

In 2024, VIESSMANN TECHNIQUE DU FROID generates positive net income of 197 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 586 k€ -> 197 k€.

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

197 353 €

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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 29%. 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 37%. 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

29.157%

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

37.312%

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

3.8%

Solvency indicators evolution
VIESSMANN TECHNIQUE DU FROID

Sector positioning

Debt ratio
29.16 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Average +42 pts over 3 years

In 2024, the debt ratio of VIESSMANN TECHNIQUE DU FROID (29.16) 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
37.31% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Average -17 pts over 3 years

In 2024, the financial autonomy of VIESSMANN TECHNIQUE DU FROID (37.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-2.1 years 2023
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.57 years
Excellent

In 2023, the repayment capacity of VIESSMANN TECHNIQUE DU FROID (-2.10) 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 218.22. 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

218.22

Liquidity indicators evolution
VIESSMANN TECHNIQUE DU FROID

Sector positioning

Liquidity ratio
218.22 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Average

In 2024, the liquidity ratio of VIESSMANN TECHNIQUE DU FROID (218.22) 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
-1.0x 2023
2022
2023
Q1: 0.0x
Med: 0.66x
Q3: 4.43x
Average

In 2023, the interest coverage of VIESSMANN TECHNIQUE DU FROID (-1.0x) 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.

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
VIESSMANN TECHNIQUE DU FROID

Positioning of VIESSMANN TECHNIQUE DU FROID 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 (32 transactions). This range of 136 946€ to 993 220€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
136k€ 320k€ 993k€
320 957 € Range: 136 946€ - 993 220€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 VIESSMANN TECHNIQUE DU FROID 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 VIESSMANN TECHNIQUE DU FROID

What is the revenue of VIESSMANN TECHNIQUE DU FROID ?

The revenue of VIESSMANN TECHNIQUE DU FROID in 2023 is 5.5 M€.

Is VIESSMANN TECHNIQUE DU FROID profitable?

Yes, VIESSMANN TECHNIQUE DU FROID generated a net profit of 197 k€ in 2024.

Where is the headquarters of VIESSMANN TECHNIQUE DU FROID ?

The headquarters of VIESSMANN TECHNIQUE DU FROID is located in SARREGUEMINES (57200), in the department Moselle.

Where to find the tax return of VIESSMANN TECHNIQUE DU FROID ?

The tax return of VIESSMANN TECHNIQUE DU FROID 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 VIESSMANN TECHNIQUE DU FROID operate?

VIESSMANN TECHNIQUE DU FROID 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.