Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

VIEVOLYS DEVELOPMENT : revenue, balance sheet and financial ratios

VIEVOLYS DEVELOPMENT is a French company founded 8 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in LYON (69001), this company of category PME shows in 2021 a net income positive of 44 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 - VIEVOLYS DEVELOPMENT (SIREN 830439840)
Indicator 2021 2020 2019 2018
Revenue N/C N/C N/C N/C
Net income 44 251 € -613 449 € -40 370 € -34 176 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2021, VIEVOLYS DEVELOPMENT generates positive net income of 44 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

44 251 €

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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 119%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

119.174%

Financial autonomy (2021) ?
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

45.101%

Asset age ratio (2021) ?
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

52.5%

Solvency indicators evolution
VIEVOLYS DEVELOPMENT

Sector positioning

Debt ratio
119.17 2021
2019
2020
2021
Q1: 1.7
Med: 30.7
Q3: 107.88
Average +8 pts over 3 years

In 2021, the debt ratio of VIEVOLYS DEVELOPMENT (119.17) 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
45.1% 2021
2019
2020
2021
Q1: 19.26%
Med: 43.37%
Q3: 69.29%
Good -14 pts over 3 years

In 2021, the financial autonomy of VIEVOLYS DEVELOPMENT (45.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 8335.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

8335.312

Liquidity indicators evolution
VIEVOLYS DEVELOPMENT

Sector positioning

Liquidity ratio
8335.31 2021
2019
2020
2021
Q1: 159.03
Med: 297.91
Q3: 566.75
Excellent

In 2021, the liquidity ratio of VIEVOLYS DEVELOPMENT (8335.31) 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.

Positioning of VIEVOLYS DEVELOPMENT in its sector

Comparison with sector Fabrication d’articles de joaillerie et bijouterie

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of VIEVOLYS DEVELOPMENT is estimated at 123 291 € (range 34 313€ - 251 917€). 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 2021
101 transactions
34k€ 123k€ 251k€
123 291 € Range: 34 313€ - 251 917€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
44 251 € × 2.8x = 123 291 €
Range: 34 314€ - 251 917€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Fabrication d’articles de joaillerie et bijouterie)

Compare VIEVOLYS DEVELOPMENT with other companies in the same sector:

Frequently asked questions about VIEVOLYS DEVELOPMENT

What is the revenue of VIEVOLYS DEVELOPMENT ?

The revenue of VIEVOLYS DEVELOPMENT is not publicly disclosed (confidential accounts filed with INPI).

Is VIEVOLYS DEVELOPMENT profitable?

Yes, VIEVOLYS DEVELOPMENT generated a net profit of 44 k€ in 2021.

Where is the headquarters of VIEVOLYS DEVELOPMENT ?

The headquarters of VIEVOLYS DEVELOPMENT is located in LYON (69001), in the department Rhone.

Where to find the tax return of VIEVOLYS DEVELOPMENT ?

The tax return of VIEVOLYS DEVELOPMENT 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 VIEVOLYS DEVELOPMENT operate?

VIEVOLYS DEVELOPMENT operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.