Employees: NN (None)Legal category: SCA (commandite par actions)Size: ETICreation date: 2011-07-05 (14 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: PARIS (75016), Paris
ZV ART : revenue, balance sheet and financial ratios
ZV ART is a French company
founded 14 years ago,
specialized in the sector Autres commerces de détail spécialisés divers.
Based in PARIS (75016),
this company of category ETI
shows in 2022 a revenue of 18.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ZV ART records a net loss of 8.0 M€. This deficit will reduce equity on the balance sheet.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-7 986 420 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at -1%. 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 -21%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
-1.081%
Financial autonomy (2025)
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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
-21.17%
Solvency indicators evolution ZV ART
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
4436.29
-58.52
0.0
-4.429
-4.097
-3.953
41.464
-2.075
-2.196
-1.081
Financial autonomy
2.055
-4.521
-3.889
-2.879
-3.02
-3.077
0.446
-9.481
-9.949
-21.17
Repayment capacity
-201.92
-29.788
0.0
-0.136
3.248
-8.81
0.036
None
None
None
Cash flow / Revenue
-25.669%
-0.603%
-40.69%
-38.498%
0.782%
-0.644%
23.579%
None%
None%
None%
Sector positioning
Debt ratio
-1.082025
2023
2024
2025
Q1: 2.28
Med: 17.74
Q3: 58.59
Excellent
In 2025, the debt ratio of ZV ART (-1.08) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
-21.17%2025
2023
2024
2025
Q1: 14.96%
Med: 44.15%
Q3: 66.96%
Average
In 2025, the financial autonomy of ZV ART (-21.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 81.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
81.942
Liquidity indicators evolution ZV ART
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
1615.642
98.102
96.698
97.103
98.263
99.009
100.553
91.292
90.905
81.942
Interest coverage
-1242.784
55.247
438.511
503.503
106.242
107.853
45.062
None
None
None
Sector positioning
Liquidity ratio
81.942025
2023
2024
2025
Q1: 146.99
Med: 244.87
Q3: 415.18
Watch
In 2025, the liquidity ratio of ZV ART (81.94) 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)
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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 ZV ART
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
23 481 336 €
-3 918 190 €
3 829 626 €
-3 443 854 €
261 316 €
-4 828 450 €
-1 403 162 €
0 €
0 €
0 €
Inventory turnover (days)
18445
2119
12790
14378
7258
16383
1570
0
0
0
Customer payment term (days)
168
22
22
161
20
71
38
0
0
0
Supplier payment term (days)
51
5
94
12
298
241
15
0
0
0
Positioning of ZV ART in its sector
Comparison with sector Autres commerces de détail spécialisés divers
Similar companies (Autres commerces de détail spécialisés divers)
Compare ZV ART with other companies in the same sector:
The headquarters of ZV ART is located in PARIS (75016), in the department Paris.
Where to find the tax return of ZV ART ?
The tax return of ZV ART 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 ZV ART operate?
ZV ART operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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