V.S.B. MATERIEL MEDICAL : revenue, balance sheet and financial ratios

V.S.B. MATERIEL MEDICAL is a French company founded 29 years ago, specialized in the sector Location et location-bail d'autres biens personnels et domestiques. Based in VITRY-LE-FRANCOIS (51300), this company of category ETI shows in 2025 a revenue of 853 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

Financial history - V.S.B. MATERIEL MEDICAL (SIREN 411512189)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 852 879 € 983 626 € 592 683 € 1 258 389 € 1 294 492 € 1 200 564 € 1 213 038 € 1 526 131 € 1 909 318 € 1 867 633 €
Net income -166 690 € -110 493 € 15 353 € 212 380 € 46 621 € 39 181 € -132 423 € -236 846 € -132 147 € 64 162 €
EBITDA -141 215 € -92 392 € 45 676 € 192 026 € 68 937 € 44 694 € -117 759 € -143 731 € -60 462 € 170 291 €
Net margin -19.5% -11.2% 2.6% 16.9% 3.6% 3.3% -10.9% -15.5% -6.9% 3.4%

Revenue and income statement

In 2025, V.S.B. MATERIEL MEDICAL achieves revenue of 853 k€. Revenue is declining over the period 2016-2025 (CAGR: -8.3%). Significant drop of -13% vs 2024. After deducting consumption (372 k€), gross margin stands at 481 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -141 k€, representing -16.6% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -53%, reducing margin by 7.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -167 k€ (-19.5% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

852 879 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

480 909 €

EBITDA (2025) ?
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

-141 215 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-176 011 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-166 690 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-16.6%

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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 6%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

5.632%

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

1.512%

Cash flow / Revenue (2025) ?
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

-15.126%

Repayment capacity (2025) ?
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

-0.009

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

0.8%

Solvency indicators evolution
V.S.B. MATERIEL MEDICAL

Sector positioning

Debt ratio
5.63 2025
2023
2024
2025
Q1: 1.7
Med: 22.17
Q3: 81.11
Good

In 2025, the debt ratio of V.S.B. MATERIEL MEDICAL (5.63) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
1.51% 2025
2023
2024
2025
Q1: 19.14%
Med: 38.79%
Q3: 62.8%
Watch -19 pts over 3 years

In 2025, the financial autonomy of V.S.B. MATERIEL MEDICAL (1.5%) 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.

Repayment capacity
-0.01 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.16 years
Q3: 1.46 years
Excellent -24 pts over 3 years

In 2025, the repayment capacity of V.S.B. MATERIEL MEDICAL (-0.01) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 101.42. 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

101.425

Interest coverage (2025) ?
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
V.S.B. MATERIEL MEDICAL

Sector positioning

Liquidity ratio
101.42 2025
2023
2024
2025
Q1: 116.06
Med: 197.47
Q3: 330.73
Watch -12 pts over 3 years

In 2025, the liquidity ratio of V.S.B. MATERIEL MEDICAL (101.42) 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.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.17x
Q3: 5.51x
Average

In 2025, the interest coverage of V.S.B. MATERIEL MEDICAL (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: 265 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 392 days. Excellent situation: suppliers finance 127 days of the operating cycle (retail model). Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 314 days of revenue, i.e. 744 k€ to permanently finance.

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

743 745 €

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

265 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

392 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

43 j

WCR in days of revenue (2025) ?
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

314 j

WCR and payment terms evolution
V.S.B. MATERIEL MEDICAL

Positioning of V.S.B. MATERIEL MEDICAL in its sector

Comparison with sector Location et location-bail d'autres biens personnels et domestiques

Valuation estimate

Based on 69 transactions of similar company sales (all years), the value of V.S.B. MATERIEL MEDICAL is estimated at 343 615 € (range 171 454€ - 535 970€). The price/revenue ratio is 0.40x (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 2025
69 tx
171k€ 343k€ 535k€
343 615 € Range: 171 454€ - 535 970€
NAF 5 all-time

Valuation method used

Revenue Multiple
852 879 € × 0.40x = 343 615 €
Range: 171 454€ - 535 970€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Location et location-bail d'autres biens personnels et domestiques)

Compare V.S.B. MATERIEL MEDICAL with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'autres biens personnels et domestiques

Frequently asked questions about V.S.B. MATERIEL MEDICAL

What is the revenue of V.S.B. MATERIEL MEDICAL ?

The revenue of V.S.B. MATERIEL MEDICAL in 2025 is 853 k€.

Is V.S.B. MATERIEL MEDICAL profitable?

V.S.B. MATERIEL MEDICAL recorded a net loss in 2025.

Where is the headquarters of V.S.B. MATERIEL MEDICAL ?

The headquarters of V.S.B. MATERIEL MEDICAL is located in VITRY-LE-FRANCOIS (51300), in the department Marne.

Where to find the tax return of V.S.B. MATERIEL MEDICAL ?

The tax return of V.S.B. MATERIEL MEDICAL 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 V.S.B. MATERIEL MEDICAL operate?

V.S.B. MATERIEL MEDICAL operates in the sector Location et location-bail d'autres biens personnels et domestiques (NAF code 77.29Z). See the 'Sector positioning' section above to compare the company with its competitors.