VILLAGES SERVICES : revenue, balance sheet and financial ratios

VILLAGES SERVICES is a French company founded 37 years ago, specialized in the sector Autres services de réservation et activités connexes. Based in AIX EN PROVENCE (13080), this company of category ETI shows in 2024 a revenue of 145 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 - VILLAGES SERVICES (SIREN 348321860)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 144 865 € 316 625 € 366 002 € 340 277 € 1 052 194 € 1 414 520 € 1 811 248 € 1 339 839 € 1 098 253 €
Net income 176 € 257 € -2 480 € -9 292 € 223 € 349 € 482 € 507 € 820 €
EBITDA 3 870 € 3 487 € 5 358 € -8 881 € 3 754 € -26 840 € 7 398 € -2 896 € -4 201 €
Net margin 0.1% 0.1% -0.7% -2.7% 0.0% 0.0% 0.0% 0.0% 0.1%

Revenue and income statement

In 2024, VILLAGES SERVICES achieves revenue of 145 k€. Revenue is declining over the period 2016-2024 (CAGR: -22.4%). Significant drop of -54% vs 2023. After deducting consumption (31 k€), gross margin stands at 114 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 176 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

144 865 €

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

113 866 €

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

3 870 €

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

545 €

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

176 €

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

2.7%

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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 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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 26.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

66.637%

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

55.64%

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

2.397%

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

26.842

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

5.1%

Solvency indicators evolution
VILLAGES SERVICES

Sector positioning

Debt ratio
66.64 2024
2022
2023
2024
Q1: 0.0
Med: 3.11
Q3: 35.73
Watch

In 2024, the debt ratio of VILLAGES SERVICES (66.64) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
55.64% 2024
2022
2023
2024
Q1: 4.92%
Med: 27.97%
Q3: 55.75%
Good +14 pts over 3 years

In 2024, the financial autonomy of VILLAGES SERVICES (55.6%) 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
26.84 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.56 years
Watch

In 2024, the repayment capacity of VILLAGES SERVICES (26.84) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1330.17. 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

1330.173

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

0.0

Liquidity indicators evolution
VILLAGES SERVICES

Sector positioning

Liquidity ratio
1330.17 2024
2022
2023
2024
Q1: 116.88
Med: 188.57
Q3: 339.88
Excellent

In 2024, the liquidity ratio of VILLAGES SERVICES (1330.17) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.4x
Average

In 2024, the interest coverage of VILLAGES SERVICES (0.0x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 599 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 564 days of revenue, i.e. 227 k€ to permanently finance. Notable WCR improvement over the period (-35%), freeing up cash.

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

226 795 €

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

2 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

599 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

564 j

WCR and payment terms evolution
VILLAGES SERVICES

Positioning of VILLAGES SERVICES in its sector

Comparison with sector Autres services de réservation et activités connexes

Valuation estimate

Based on 163 transactions of similar company sales (all years), the value of VILLAGES SERVICES is estimated at 21 177 € (range 10 128€ - 33 808€). With an EBITDA of 3 870€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (conservative valuation). 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
163 transactions
10k€ 21k€ 33k€
21 177 € Range: 10 128€ - 33 808€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 870 € × 2.4x
Estimation 9 138 €
2 884€ - 18 453€
Revenue Multiple 30%
144 865 € × 0.38x
Estimation 55 195 €
28 885€ - 81 186€
Net Income Multiple 20%
176 € × 1.4x
Estimation 248 €
104€ - 1 128€
How is this estimate calculated?

This estimate is based on the analysis of 163 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 (Autres services de réservation et activités connexes)

Compare VILLAGES SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres services de réservation et activités connexes

Frequently asked questions about VILLAGES SERVICES

What is the revenue of VILLAGES SERVICES ?

The revenue of VILLAGES SERVICES in 2024 is 145 k€.

Is VILLAGES SERVICES profitable?

Yes, VILLAGES SERVICES generated a net profit of 176€ in 2024.

Where is the headquarters of VILLAGES SERVICES ?

The headquarters of VILLAGES SERVICES is located in AIX EN PROVENCE (13080), in the department Bouches-du-Rhone.

Where to find the tax return of VILLAGES SERVICES ?

The tax return of VILLAGES SERVICES 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 SERVICES operate?

VILLAGES SERVICES operates in the sector Autres services de réservation et activités connexes (NAF code 79.90Z). See the 'Sector positioning' section above to compare the company with its competitors.