VILLERS SERVICES : revenue, balance sheet and financial ratios

In 2025, VILLERS SERVICES achieves revenue of 1.1 M€. Activity remains stable over the period (CAGR: -3.7%). Vs 2024, growth of +67% (648 k€ -> 1.1 M€). After deducting consumption (0 €), gross margin stands at 1.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 62 k€, representing 5.8% of revenue. Positive scissor effect: EBITDA margin improves by +27.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 776 k€, i.e. 71.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 79%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 435.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 24.6x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 954 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. The gap of 928 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 592 days of revenue, i.e. 1.8 M€ to permanently finance. Notable WCR improvement over the period (-40%), freeing up cash.

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 614 175€ to 2 334 371€ is provided for information purposes only and requires in-depth analysis to be confirmed.