VIGNON CONSTRUCTIONS : revenue, balance sheet and financial ratios

VIGNON CONSTRUCTIONS is a French company founded 36 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in GUIPRY-MESSAC (35480), this company of category PME shows in 2021 a revenue of 5.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - VIGNON CONSTRUCTIONS (SIREN 378023519)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 5 631 342 € 5 115 951 € 5 586 258 € 4 261 098 € 4 394 440 € N/C
Net income 211 375 € 54 285 € 128 946 € 252 294 € 81 835 € 133 380 € 577 798 € -82 707 € 7 169 € 99 492 €
EBITDA N/C N/C N/C N/C 90 972 € 186 807 € 866 258 € -62 688 € 4 321 € N/C
Net margin N/C N/C N/C N/C 1.5% 2.6% 10.3% -1.9% 0.2% N/C

Revenue and income statement

In 2025, VIGNON CONSTRUCTIONS generates positive net income of 211 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 99 k€ -> 211 k€.

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

211 375 €

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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 22%. 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 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

22.39%

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

41.1%

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

30.5%

Solvency indicators evolution
VIGNON CONSTRUCTIONS

Sector positioning

Debt ratio
22.39 2025
2023
2024
2025
Q1: 5.28
Med: 20.31
Q3: 51.55
Average -6 pts over 3 years

In 2025, the debt ratio of VIGNON CONSTRUCTIONS (22.39) 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
41.1% 2025
2023
2024
2025
Q1: 23.56%
Med: 42.46%
Q3: 60.5%
Average -11 pts over 3 years

In 2025, the financial autonomy of VIGNON CONSTRUCTIONS (41.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 243.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

243.539

Liquidity indicators evolution
VIGNON CONSTRUCTIONS

Sector positioning

Liquidity ratio
243.54 2025
2023
2024
2025
Q1: 151.13
Med: 212.95
Q3: 324.57
Good

In 2025, the liquidity ratio of VIGNON CONSTRUCTIONS (243.54) 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.

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 (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

0 €

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

0 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

0 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 and payment terms evolution
VIGNON CONSTRUCTIONS

Positioning of VIGNON CONSTRUCTIONS in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 191 606€ to 2 227 168€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
191k€ 569k€ 2227k€
569 554 € Range: 191 606€ - 2 227 168€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare VIGNON CONSTRUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about VIGNON CONSTRUCTIONS

What is the revenue of VIGNON CONSTRUCTIONS ?

The revenue of VIGNON CONSTRUCTIONS in 2021 is 5.6 M€.

Is VIGNON CONSTRUCTIONS profitable?

Yes, VIGNON CONSTRUCTIONS generated a net profit of 211 k€ in 2025.

Where is the headquarters of VIGNON CONSTRUCTIONS ?

The headquarters of VIGNON CONSTRUCTIONS is located in GUIPRY-MESSAC (35480), in the department Ille-et-Vilaine.

Where to find the tax return of VIGNON CONSTRUCTIONS ?

The tax return of VIGNON CONSTRUCTIONS 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 VIGNON CONSTRUCTIONS operate?

VIGNON CONSTRUCTIONS operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.