VIEVAIL DEVELOPPEMENT : revenue, balance sheet and financial ratios

VIEVAIL DEVELOPPEMENT is a French company founded 7 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in HONFLEUR (14600), this company of category PME shows in 2025 a revenue of 321 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - VIEVAIL DEVELOPPEMENT (SIREN 842953960)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue 320 546 € 242 663 € 100 837 € 82 701 € 89 958 € 89 257 € 85 549 €
Net income 95 897 € 98 596 € 25 740 € 32 624 € 37 105 € 38 090 € 37 102 €
EBITDA 148 772 € 119 019 € 32 220 € 42 210 € 47 879 € 48 620 € 47 935 €
Net margin 29.9% 40.6% 25.5% 39.4% 41.2% 42.7% 43.4%

Revenue and income statement

In 2025, VIEVAIL DEVELOPPEMENT achieves revenue of 321 k€. Over the period 2019-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +24.6%. Vs 2024, growth of +32% (243 k€ -> 321 k€). After deducting consumption (0 €), gross margin stands at 321 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 149 k€, representing 46.4% of revenue. Warning negative scissor effect: despite revenue change (+32%), EBITDA varies by +25%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 96 k€, i.e. 29.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

320 546 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

320 546 €

EBITDA (2025) ?
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

148 772 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

124 691 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

95 897 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

46.4%

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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 27%. 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 72%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 37.2% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.667%

Financial autonomy (2025) ?
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

72.07%

Cash flow / Revenue (2025) ?
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

37.189%

Repayment capacity (2025) ?
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

0.346

Asset age ratio (2025) ?
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

62.5%

Solvency indicators evolution
VIEVAIL DEVELOPPEMENT

Sector positioning

Debt ratio
26.67 2025
2023
2024
2025
Q1: 0.0
Med: 4.24
Q3: 42.08
Average +40 pts over 3 years

In 2025, the debt ratio of VIEVAIL DEVELOPPEMENT (26.67) 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
72.07% 2025
2023
2024
2025
Q1: 8.76%
Med: 48.46%
Q3: 82.53%
Good -8 pts over 3 years

In 2025, the financial autonomy of VIEVAIL DEVELOPPEMENT (72.1%) 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
0.35 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.57 years
Average +30 pts over 3 years

In 2025, the repayment capacity of VIEVAIL DEVELOPPEMENT (0.35) 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 832.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

832.046

Interest coverage (2025) ?
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

0.617

Liquidity indicators evolution
VIEVAIL DEVELOPPEMENT

Sector positioning

Liquidity ratio
832.05 2025
2023
2024
2025
Q1: 150.46
Med: 352.75
Q3: 1229.13
Good -11 pts over 3 years

In 2025, the liquidity ratio of VIEVAIL DEVELOPPEMENT (832.05) 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
0.62x 2025
2023
2024
2025
Q1: -0.4x
Med: 0.0x
Q3: 0.58x
Excellent +50 pts over 3 years

In 2025, the interest coverage of VIEVAIL DEVELOPPEMENT (0.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. The company must finance 23 days of gap between collections and payments. Overall, WCR represents 33 days of revenue, i.e. 30 k€ to permanently finance. Over 2019-2025, WCR increased by +1438%, requiring additional financing.

Operating WCR (2025) ?
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

29 525 €

Customer credit (2025) ?
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

34 j

Supplier credit (2025) ?
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

11 j

Inventory turnover (2025) ?
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 (2025) ?
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

33 j

WCR and payment terms evolution
VIEVAIL DEVELOPPEMENT

Positioning of VIEVAIL DEVELOPPEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 243 908€ to 1 044 010€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
243k€ 410k€ 1044k€
410 659 € Range: 243 908€ - 1 044 010€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 35 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 (Conseil pour les affaires et autres conseils de gestion)

Compare VIEVAIL DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about VIEVAIL DEVELOPPEMENT

What is the revenue of VIEVAIL DEVELOPPEMENT ?

The revenue of VIEVAIL DEVELOPPEMENT in 2025 is 321 k€.

Is VIEVAIL DEVELOPPEMENT profitable?

Yes, VIEVAIL DEVELOPPEMENT generated a net profit of 96 k€ in 2025.

Where is the headquarters of VIEVAIL DEVELOPPEMENT ?

The headquarters of VIEVAIL DEVELOPPEMENT is located in HONFLEUR (14600), in the department Calvados.

Where to find the tax return of VIEVAIL DEVELOPPEMENT ?

The tax return of VIEVAIL DEVELOPPEMENT 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 VIEVAIL DEVELOPPEMENT operate?

VIEVAIL DEVELOPPEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.