Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2003-09-24 (22 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: MONT-SAINT-MARTIN (54350), Meurthe-et-Moselle
VISIOR : revenue, balance sheet and financial ratios
VISIOR is a French company
founded 22 years ago,
specialized in the sector Commerces de détail d'optique.
Based in MONT-SAINT-MARTIN (54350),
this company of category PME
shows in 2018 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, VISIOR generates positive net income of 376 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 270 k€ -> 376 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
375 834 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
33.342%
Financial autonomy (2025)
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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
59.64%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.045
0.096
0.0
0.062
0.223
0.124
66.795
33.94
38.901
33.342
Financial autonomy
74.676
74.291
76.274
76.348
75.562
56.466
38.071
60.368
59.085
59.64
Repayment capacity
0.001
0.001
0.0
None
None
None
None
None
None
None
Cash flow / Revenue
23.867%
21.985%
22.446%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
33.342025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average+5 pts over 3 years
In 2025, the debt ratio of VISIOR (33.34) 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
59.64%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Good-10 pts over 3 years
In 2025, the financial autonomy of VISIOR (59.6%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 299.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
299.662
Liquidity indicators evolution VISIOR
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
360.55
355.021
383.623
391.084
375.291
203.171
168.654
352.881
329.732
299.662
Interest coverage
0.244
0.291
0.259
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
299.662025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Good-11 pts over 3 years
In 2025, the liquidity ratio of VISIOR (299.66) 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)
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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 VISIOR
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
345 241 €
319 187 €
296 844 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
16
17
19
0
0
0
0
0
0
0
Customer payment term (days)
11
10
7
0
0
0
0
0
0
0
Supplier payment term (days)
37
38
36
0
0
0
0
0
0
0
Positioning of VISIOR in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 83 transactions of similar company sales
in 2025,
the value of VISIOR is estimated at
1 391 872 €
(range 525 870€ - 2 050 547€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2025
83 tx
525k€1391k€2050k€
1 391 872 €Range: 525 870€ - 2 050 547€
NAF 5 année 2025
Valuation method used
Net Income Multiple
375 834 €
×
3.7x
=1 391 873 €
Range: 525 871€ - 2 050 547€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 83 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 (Commerces de détail d'optique)
Compare VISIOR with other companies in the same sector:
Yes, VISIOR generated a net profit of 376 k€ in 2025.
Where is the headquarters of VISIOR ?
The headquarters of VISIOR is located in MONT-SAINT-MARTIN (54350), in the department Meurthe-et-Moselle.
Where to find the tax return of VISIOR ?
The tax return of VISIOR 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 VISIOR operate?
VISIOR operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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