VIV'OPTIQUE : revenue, balance sheet and financial ratios

VIV'OPTIQUE is a French company founded 19 years ago, specialized in the sector Commerces de détail d'optique. Based in SAINT-GREGOIRE (35760), this company of category PME shows in 2019 a revenue of 1.0 M€. 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 - VIV'OPTIQUE (SIREN 491106084)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C N/C N/C 1 025 527 € N/C 771 777 € 716 611 € 678 805 €
Net income 48 367 € 16 994 € 55 506 € 63 789 € 40 537 € 81 336 € 140 168 € 136 177 € 76 377 € 36 901 € 58 859 €
EBITDA N/C N/C N/C N/C N/C N/C 174 820 € N/C 108 467 € 46 514 € 95 262 €
Net margin N/C N/C N/C N/C N/C N/C 13.7% N/C 9.9% 5.1% 8.7%

Revenue and income statement

In 2025, VIV'OPTIQUE generates positive net income of 48 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2025: 59 k€ -> 48 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

48 367 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 152%. 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 26%. The balance between equity and debt is satisfactory.

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

152.363%

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

26.138%

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

37.9%

Solvency indicators evolution
VIV'OPTIQUE

Sector positioning

Debt ratio
152.36 2025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Watch

In 2025, the debt ratio of VIV'OPTIQUE (152.36) 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
26.14% 2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Watch

In 2025, the financial autonomy of VIV'OPTIQUE (26.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 147.73. 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

147.729

Liquidity indicators evolution
VIV'OPTIQUE

Sector positioning

Liquidity ratio
147.73 2025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Watch

In 2025, the liquidity ratio of VIV'OPTIQUE (147.73) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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
VIV'OPTIQUE

Positioning of VIV'OPTIQUE 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 VIV'OPTIQUE is estimated at 179 123 € (range 67 675€ - 263 889€). 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 2025
83 tx
67k€ 179k€ 263k€
179 123 € Range: 67 675€ - 263 889€
NAF 5 année 2025

Valuation method used

Net Income Multiple
48 367 € × 3.7x = 179 123 €
Range: 67 676€ - 263 890€

Only this financial indicator is available for this company.

Valuation evolution

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 VIV'OPTIQUE with other companies in the same sector:

Frequently asked questions about VIV'OPTIQUE

What is the revenue of VIV'OPTIQUE ?

The revenue of VIV'OPTIQUE in 2019 is 1.0 M€.

Is VIV'OPTIQUE profitable?

Yes, VIV'OPTIQUE generated a net profit of 48 k€ in 2025.

Where is the headquarters of VIV'OPTIQUE ?

The headquarters of VIV'OPTIQUE is located in SAINT-GREGOIRE (35760), in the department Ille-et-Vilaine.

Where to find the tax return of VIV'OPTIQUE ?

The tax return of VIV'OPTIQUE 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 VIV'OPTIQUE operate?

VIV'OPTIQUE 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.