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WIMA DEVELOPPEMENT : revenue, balance sheet and financial ratios

WIMA DEVELOPPEMENT is a French company founded 9 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in BRISSAC LOIRE AUBANCE (49250), this company of category PME shows in 2025 a net income negative of -827€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - WIMA DEVELOPPEMENT (SIREN 821136264)
Indicator 2025 2024 2023 2022
Revenue N/C N/C N/C N/C
Net income -827 € -331 € 130 € 1 584 €
EBITDA -1 323 € -332 € -315 € -349 €
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2025, WIMA DEVELOPPEMENT records a net loss of 827 €. This deficit will reduce equity on the balance sheet.

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

-1 323 €

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

-1 323 €

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

-827 €

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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 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

82.9%

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

54.335%

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

-3.851

Solvency indicators evolution
WIMA DEVELOPPEMENT

Sector positioning

Debt ratio
82.9 2025
2023
2024
2025
Q1: 0.0
Med: 4.31
Q3: 42.3
Average

In 2025, the debt ratio of WIMA DEVELOPPEMENT (82.90) 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
54.34% 2025
2023
2024
2025
Q1: 8.59%
Med: 47.81%
Q3: 82.03%
Good -11 pts over 3 years

In 2025, the financial autonomy of WIMA DEVELOPPEMENT (54.3%) 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.

Repayment capacity
-3.85 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent -50 pts over 3 years

In 2025, the repayment capacity of WIMA DEVELOPPEMENT (-3.85) 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 55.56. 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

55.556

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
WIMA DEVELOPPEMENT

Sector positioning

Liquidity ratio
55.56 2025
2024
2025
Q1: 151.91
Med: 351.17
Q3: 1235.31
Watch -50 pts over 2 years

In 2025, the liquidity ratio of WIMA DEVELOPPEMENT (55.56) 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: -0.43x
Med: 0.0x
Q3: 0.63x
Good +25 pts over 3 years

In 2025, the interest coverage of WIMA DEVELOPPEMENT (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 10 days.

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

10 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
WIMA DEVELOPPEMENT

Positioning of WIMA DEVELOPPEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Similar companies (Conseil pour les affaires et autres conseils de gestion)

Compare WIMA DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about WIMA DEVELOPPEMENT

What is the revenue of WIMA DEVELOPPEMENT ?

The revenue of WIMA DEVELOPPEMENT is not publicly disclosed (confidential accounts filed with INPI).

Is WIMA DEVELOPPEMENT profitable?

WIMA DEVELOPPEMENT recorded a net loss in 2025.

Where is the headquarters of WIMA DEVELOPPEMENT ?

The headquarters of WIMA DEVELOPPEMENT is located in BRISSAC LOIRE AUBANCE (49250), in the department Maine-et-Loire.

Where to find the tax return of WIMA DEVELOPPEMENT ?

The tax return of WIMA DEVELOPPEMENT 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 WIMA DEVELOPPEMENT operate?

WIMA DEVELOPPEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.