VILLAGES NATURE TOURISME SAS : revenue, balance sheet and financial ratios

VILLAGES NATURE TOURISME SAS is a French company founded 12 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in PARIS (75019), this company of category ETI shows in 2024 a revenue of 71.6 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 - VILLAGES NATURE TOURISME SAS (SIREN 801435306)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 71 572 709 € 73 885 995 € 68 840 537 € 26 928 888 € 44 421 706 € 61 430 785 € 48 511 395 € 916 737 € 132 794 €
Net income -15 647 337 € -10 370 237 € -10 553 706 € -15 587 284 € -22 205 546 € -13 024 881 € -25 322 010 € -30 177 602 € -4 758 830 €
EBITDA -11 320 262 € -6 699 267 € -9 671 060 € -20 073 233 € -20 740 488 € -11 530 636 € -23 295 964 € -27 860 163 € -4 281 055 €
Net margin -21.9% -14.0% -15.3% -57.9% -50.0% -21.2% -52.2% -3291.8% -3583.6%

Revenue and income statement

In 2024, VILLAGES NATURE TOURISME SAS achieves revenue of 71.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +119.5%. Slight decline of -3% vs 2023. After deducting consumption (2.1 M€), gross margin stands at 69.5 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11.3 M€, representing -15.8% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -69%, reducing margin by 6.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -15.6 M€ (-21.9% 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

71 572 709 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

69 498 240 €

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

-11 320 262 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-12 763 551 €

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

-15 647 337 €

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

-15.7%

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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 -394%. 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 -18%. 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

-393.684%

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

-18.065%

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

-20.0%

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

-3.68

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

66.4%

Solvency indicators evolution
VILLAGES NATURE TOURISME SAS

Sector positioning

Debt ratio
-393.68 2024
2022
2023
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Excellent -23 pts over 3 years

In 2024, the debt ratio of VILLAGES NATURE TOURISME SAS (-393.68) 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
-18.07% 2024
2022
2023
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Average -22 pts over 3 years

In 2024, the financial autonomy of VILLAGES NATURE TOURISME SAS (-18.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-3.68 years 2024
2022
2023
2024
Q1: -0.19 years
Med: 0.0 years
Q3: 2.6 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of VILLAGES NATURE TOURISME SAS (-3.68) 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 124.88. 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

124.875

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

-27.723

Liquidity indicators evolution
VILLAGES NATURE TOURISME SAS

Sector positioning

Liquidity ratio
124.88 2024
2022
2023
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Good +10 pts over 3 years

In 2024, the liquidity ratio of VILLAGES NATURE TOURISME SAS (124.88) 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
-27.72x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.06x
Average

In 2024, the interest coverage of VILLAGES NATURE TOURISME SAS (-27.7x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 147 days of revenue, i.e. 29.2 M€ to permanently finance. Over 2016-2024, WCR increased by +899%, requiring additional financing.

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

29 219 558 €

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

30 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

76 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

2 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

147 j

WCR and payment terms evolution
VILLAGES NATURE TOURISME SAS

Positioning of VILLAGES NATURE TOURISME SAS in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of VILLAGES NATURE TOURISME SAS is estimated at 53 502 591 € (range 36 532 324€ - 97 371 211€). The price/revenue ratio is 0.75x (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 value 2024
261 transactions
36532k€ 53502k€ 97371k€
53 502 591 € Range: 36 532 324€ - 97 371 211€
NAF 5 all-time

Valuation method used

Revenue Multiple
71 572 709 € × 0.75x = 53 502 591 €
Range: 36 532 324€ - 97 371 211€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare VILLAGES NATURE TOURISME SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about VILLAGES NATURE TOURISME SAS

What is the revenue of VILLAGES NATURE TOURISME SAS ?

The revenue of VILLAGES NATURE TOURISME SAS in 2024 is 71.6 M€.

Is VILLAGES NATURE TOURISME SAS profitable?

VILLAGES NATURE TOURISME SAS recorded a net loss in 2024.

Where is the headquarters of VILLAGES NATURE TOURISME SAS ?

The headquarters of VILLAGES NATURE TOURISME SAS is located in PARIS (75019), in the department Paris.

Where to find the tax return of VILLAGES NATURE TOURISME SAS ?

The tax return of VILLAGES NATURE TOURISME SAS 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 VILLAGES NATURE TOURISME SAS operate?

VILLAGES NATURE TOURISME SAS operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.