VIVIALYS SERVICES : revenue, balance sheet and financial ratios

VIVIALYS SERVICES is a French company founded 11 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in LUTTERBACH (68460), this company of category ETI shows in 2024 a revenue of 6.8 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 - VIVIALYS SERVICES (SIREN 810836403)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 6 847 116 € 7 380 526 € 5 396 794 € 4 343 335 € 4 350 698 € 4 519 615 € 4 429 148 € 4 269 823 € 1 571 314 € 360 122 €
Net income 20 212 € -88 904 € 45 417 € 147 566 € 26 696 € 7 597 € 35 064 € 1 674 € 189 € 5 781 €
EBITDA 292 660 € 26 781 € -46 104 € 351 017 € 225 082 € 30 617 € 45 509 € 4 841 € 44 077 € 23 930 €
Net margin 0.3% -1.2% 0.8% 3.4% 0.6% 0.2% 0.8% 0.0% 0.0% 1.6%

Revenue and income statement

In 2024, VIVIALYS SERVICES achieves revenue of 6.8 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +38.7%. Slight decline of -7% vs 2023. After deducting consumption (0 €), gross margin stands at 6.8 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 293 k€, representing 4.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.9 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 20 k€, i.e. 0.3% 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

6 847 116 €

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

6 847 116 €

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

292 660 €

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

21 199 €

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

20 212 €

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

4.3%

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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 340%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.2% 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

339.827%

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

6.949%

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

1.241%

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

8.421

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

44.1%

Solvency indicators evolution
VIVIALYS SERVICES

Sector positioning

Debt ratio
339.83 2024
2022
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Average +50 pts over 3 years

In 2024, the debt ratio of VIVIALYS SERVICES (339.83) 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
6.95% 2024
2022
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Average

In 2024, the financial autonomy of VIVIALYS SERVICES (7.0%) 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
8.42 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of VIVIALYS SERVICES (8.42) 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 154.67. 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

154.672

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
VIVIALYS SERVICES

Sector positioning

Liquidity ratio
154.67 2024
2022
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Average

In 2024, the liquidity ratio of VIVIALYS SERVICES (154.67) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Average

In 2024, the interest coverage of VIVIALYS 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: 103 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. The gap of 34 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 80 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2015-2024, WCR increased by +2763%, 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

1 519 101 €

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

103 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

69 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

0 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

80 j

WCR and payment terms evolution
VIVIALYS SERVICES

Positioning of VIVIALYS SERVICES in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of VIVIALYS SERVICES is estimated at 1 273 187 € (range 375 438€ - 2 127 405€). With an EBITDA of 292 660€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
98 tx
375k€ 1273k€ 2127k€
1 273 187 € Range: 375 438€ - 2 127 405€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
292 660 € × 3.5x
Estimation 1 013 845 €
252 627€ - 1 662 073€
Revenue Multiple 30%
6 847 116 € × 0.36x
Estimation 2 488 816 €
817 248€ - 4 211 218€
Net Income Multiple 20%
20 212 € × 4.9x
Estimation 98 100 €
19 752€ - 165 018€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare VIVIALYS SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about VIVIALYS SERVICES

What is the revenue of VIVIALYS SERVICES ?

The revenue of VIVIALYS SERVICES in 2024 is 6.8 M€.

Is VIVIALYS SERVICES profitable?

Yes, VIVIALYS SERVICES generated a net profit of 20 k€ in 2024.

Where is the headquarters of VIVIALYS SERVICES ?

The headquarters of VIVIALYS SERVICES is located in LUTTERBACH (68460), in the department Haut-Rhin.

Where to find the tax return of VIVIALYS SERVICES ?

The tax return of VIVIALYS 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 VIVIALYS SERVICES operate?

VIVIALYS SERVICES operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.