SIREN : 802744136
VLB is a French company founded 11 years ago, specialized in the sector Commerces de détail d'optique. Based in LE ROBERT (97231), this company of category PME shows in 2024 a revenue of 665 k€. 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
| Indicator | 2024 | 2022 | 2021 | 2020 |
|---|---|---|---|---|
| Revenue | 664 755 € | 691 572 € | 665 685 € | 392 130 € |
| Net income | 36 711 € | 103 350 € | 117 638 € | 58 427 € |
| EBITDA | 60 681 € | 141 883 € | 174 975 € | 67 056 € |
| Net margin | 5.5% | 14.9% | 17.7% | 14.9% |
In 2024, VLB achieves revenue of 665 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.1%. Slight decline of -4% vs 2022. After deducting consumption (209 k€), gross margin stands at 456 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 9.1% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -57%, reducing margin by 11.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 5.5% of revenue. This profit can be retained or distributed to shareholders.
664 755 €
456 184 €
60 681 €
53 608 €
36 711 €
9.1%
The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
28.031%
5.851%
6.704%
0.153
4.1%
In 2024, the debt ratio of VLB (28.03) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of VLB (5.8%) 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.
In 2024, the repayment capacity of VLB (0.15) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 123.95. 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 12.6x. Operating income very largely covers interest expenses: high safety margin.
123.948
12.632
In 2024, the liquidity ratio of VLB (123.95) 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.
In 2024, the interest coverage of VLB (12.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 60 k€ to permanently finance. Over 2020-2024, WCR increased by +222%, requiring additional financing.
59 589 €
41 j
64 j
23 j
32 j
Based on 117 transactions of similar company sales in 2024, the value of VLB is estimated at 243 985 € (range 151 472€ - 439 701€). With an EBITDA of 60 681€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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.
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This estimate is based on the analysis of 117 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare VLB with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of VLB in 2024 is 665 k€.
Yes, VLB generated a net profit of 37 k€ in 2024.
The headquarters of VLB is located in LE ROBERT (97231), in the department Martinique.
The tax return of VLB 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).
VLB 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.