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VILLERS MATERIAUX : revenue, balance sheet and financial ratios

VILLERS MATERIAUX is a French company founded 49 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in VILLERS-SEMEUSE (08000), this company of category PME shows in 2016 a revenue of 5.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - VILLERS MATERIAUX (SIREN 310578638)
Indicator 2025 2024 2022 2021 2020 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 5 080 496 €
Net income -86 631 € -109 228 € 205 356 € 219 668 € 73 426 € 66 417 € 146 873 € 156 136 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 233 368 €
Net margin N/C N/C N/C N/C N/C N/C N/C 3.1%

Revenue and income statement

In 2025, VILLERS MATERIAUX records a net loss of 87 k€. This deficit will reduce equity on the balance sheet.

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

-86 631 €

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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 8%. 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 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

8.222%

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

71.887%

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

36.5%

Solvency indicators evolution
VILLERS MATERIAUX

Sector positioning

Debt ratio
8.22 2025
2022
2024
2025
Q1: 4.02
Med: 18.82
Q3: 55.96
Good +6 pts over 3 years

In 2025, the debt ratio of VILLERS MATERIAUX (8.22) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
71.89% 2025
2022
2024
2025
Q1: 27.95%
Med: 47.12%
Q3: 63.87%
Excellent +6 pts over 3 years

In 2025, the financial autonomy of VILLERS MATERIAUX (71.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 397.38. 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

397.38

Liquidity indicators evolution
VILLERS MATERIAUX

Sector positioning

Liquidity ratio
397.38 2025
2022
2024
2025
Q1: 163.55
Med: 233.02
Q3: 362.64
Excellent

In 2025, the liquidity ratio of VILLERS MATERIAUX (397.38) 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.

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
VILLERS MATERIAUX

Positioning of VILLERS MATERIAUX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare VILLERS MATERIAUX with other companies in the same sector:

Frequently asked questions about VILLERS MATERIAUX

What is the revenue of VILLERS MATERIAUX ?

The revenue of VILLERS MATERIAUX in 2016 is 5.1 M€.

Is VILLERS MATERIAUX profitable?

VILLERS MATERIAUX recorded a net loss in 2025.

Where is the headquarters of VILLERS MATERIAUX ?

The headquarters of VILLERS MATERIAUX is located in VILLERS-SEMEUSE (08000), in the department Ardennes.

Where to find the tax return of VILLERS MATERIAUX ?

The tax return of VILLERS MATERIAUX 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 VILLERS MATERIAUX operate?

VILLERS MATERIAUX operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.