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| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 37 000.00 | | 37 000.00 | 37 000.00 |
014 Intangible Assets - Other | 1 000.00 | 1 000.00 | | 1 000.00 |
028 Tangible Assets | 20 233.00 | 9 196.00 | 11 037.00 | 20 233.00 |
040 Financial Assets | 2 636.00 | | 2 636.00 | 2 636.00 |
044 Total Fixed Assets | 60 869.00 | 10 196.00 | 50 673.00 | 60 869.00 |
060 Merchandise inventory | 71 515.00 | | 71 515.00 | 71 515.00 |
072 Receivables – Other | 3 429.00 | | 3 429.00 | 3 429.00 |
084 Cash | 14 450.00 | | 14 450.00 | 14 450.00 |
096 Total Current Assets + Prepaid Expenses | 89 395.00 | | 89 395.00 | 89 395.00 |
110 Total Assets | 150 264.00 | 10 196.00 | 140 068.00 | 150 264.00 |
120 Share or Individual Capital | | | 7 500.00 | |
134 Retained Earnings | | | 1 968.00 | |
136 Profit for the Year | | | 41.00 | |
142 Total Equity - Total I | | | 9 509.00 | |
156 Loans and similar debts | | | 34 067.00 | |
166 Suppliers and related accounts | | | 50 697.00 | |
169 Other debts including current accounts of partners for fiscal year N | | | 39 798.00 | |
172 Other debts | | | 45 795.00 | |
176 Total debts | | | 130 559.00 | |
180 Liabilities Total | | | 140 068.00 | |
195 Of which payables due in more than one year | | | 25 459.00 | |
197 Of which receivables due in more than one year | | | 1 655.00 | |
AH Goodwill | 37 000.00 | | 37 000.00 | 37 000.00 |
AJ Other Intangible Assets | 1 000.00 | 1 000.00 | | 1 000.00 |
AR Technical installations, industrial equipment and tools | 3 000.00 | 3 000.00 | | 3 000.00 |
AT Other tangible assets | 17 233.00 | 9 254.00 | 7 979.00 | 17 233.00 |
BH Other financial assets | 2 611.00 | | 2 611.00 | 2 611.00 |
BJ TOTAL (I) | 60 844.00 | 13 254.00 | 47 590.00 | 60 844.00 |
BT Goods | 38 183.00 | | 38 183.00 | 38 183.00 |
BX Customers and related accounts | 544.00 | | 544.00 | 544.00 |
BZ Other receivables | 6 655.00 | | 6 655.00 | 6 655.00 |
CF Cash and cash equivalents | 13 178.00 | | 13 178.00 | 13 178.00 |
CH Prepaid expenses | 1 689.00 | | 1 689.00 | 1 689.00 |
CJ TOTAL (II) | 60 248.00 | | 60 248.00 | 60 248.00 |
CO Grand total (0 to V) | 121 092.00 | 13 254.00 | 107 838.00 | 121 092.00 |
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| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 226 921.00 | 198 081.00 | | 226 921.00 |
230 Other income | 115.00 | 284.00 | | 115.00 |
232 Total operating income excluding VAT | 227 037.00 | 198 366.00 | | 227 037.00 |
234 Purchases of goods (including customs duties) | 172 206.00 | 151 353.00 | | 172 206.00 |
236 Inventory change (goods) | -16 021.00 | -15 969.00 | | -16 021.00 |
238 Purchases of raw materials and other supplies (including royalties | 2 854.00 | 2 375.00 | | 2 854.00 |
242 Other external expenses | 31 313.00 | 32 071.00 | | 31 313.00 |
243 (including business tax) | 345.00 | | | 345.00 |
244 Taxes, duties and similar payments | 834.00 | 813.00 | | 834.00 |
250 Staff compensation | 21 849.00 | 9 198.00 | | 21 849.00 |
252 Social security contributions | 8 528.00 | 6 855.00 | | 8 528.00 |
254 Depreciation and amortization | 3 844.00 | 4 470.00 | | 3 844.00 |
262 Other expenses | 209.00 | 53.00 | | 209.00 |
264 Total operating expenses | 225 618.00 | 191 220.00 | | 225 618.00 |
270 Operating profit | 1 419.00 | 7 146.00 | | 1 419.00 |
290 Exceptional income | 1 073.00 | 1 538.00 | | 1 073.00 |
294 Financial expenses | 2 232.00 | 2 673.00 | | 2 232.00 |
300 Exceptional expenses | 220.00 | | | 220.00 |
306 Income tax's | | 347.00 | | |
310 Profit or loss | 41.00 | 5 664.00 | | 41.00 |
DA Share or individual capital | 7 500.00 | 7 500.00 | | 7 500.00 |
DH Retained earnings | 2 010.00 | 1 968.00 | | 2 010.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -17 521.00 | 41.00 | | -17 521.00 |
DL TOTAL (I) | -8 011.00 | 9 510.00 | | -8 011.00 |
DU Loans and Debts from Credit Institutions (3) | 25 492.00 | 34 067.00 | | 25 492.00 |
DV Miscellaneous Loans and Financial Debts (4) | 37 371.00 | 39 799.00 | | 37 371.00 |
DX Trade payables and related accounts | 41 390.00 | 49 096.00 | | 41 390.00 |
DY Tax and social security liabilities | 8 591.00 | 5 996.00 | | 8 591.00 |
EA Other liabilities | 3 007.00 | | | 3 007.00 |
EC TOTAL (IV) | 115 849.00 | 128 959.00 | | 115 849.00 |
EE Grand total (I to V) | 107 838.00 | 138 468.00 | | 107 838.00 |
EG Accrued income and payables due within one year | 99 435.00 | 128 959.00 | | 99 435.00 |
EH Including current bank overdrafts and credit balances from banks and postal accounts | 32.00 | 39.00 | | 32.00 |
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| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
FA Sales of goods | 229 508.00 | | 229 508.00 | 229 508.00 |
FJ Net sales | 229 508.00 | | 229 508.00 | 229 508.00 |
FQ Other income | | | 95.00 | |
FR Total operating income (I) | | | 229 603.00 | |
FS Purchases of goods (including customs duties) | | | 138 416.00 | |
FT Inventory change (goods) | | | 33 332.00 | |
FU Purchases of raw materials and other supplies | | | 1 898.00 | |
FW Other purchases and external expenses | | | 36 872.00 | |
FX Taxes, duties, and similar payments | | | 957.00 | |
FY Salaries and Wages | | | 21 253.00 | |
FZ Social Security Contributions | | | 878.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 3 058.00 | |
GE Other Expenses | | | 10.00 | |
GF Total Operating Expenses (II) | | | 245 483.00 | |
GG - OPERATING RESULT (I - II) | | | -15 879.00 | |
GR Interest and similar expenses | | | 1 642.00 | |
GU Total financial expenses (VI) | | | 1 642.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -1 642.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -17 521.00 | |
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| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
HA Exceptional income from management transactions | | 1 074.00 | | |
HD Total exceptional income (VII) | | 1 074.00 | | |
HE Exceptional expenses on management operations | | 220.00 | | |
HH Total exceptional expenses (VIII) | | 220.00 | | |
HI - EXCEPTIONAL RESULT (VII - VIII) | | 854.00 | | |
HL TOTAL REVENUE (I + III + V + VII) | 229 603.00 | 228 112.00 | | 229 603.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 247 124.00 | 228 070.00 | | 247 124.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -17 521.00 | 41.00 | | -17 521.00 |
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| 5 - Fixed assets increase - decrease | Gross value at beginning of year - Item by item | Revaluation - Disposals | Acquisition - Gross value at year-end | |
0G ACQUISITIONS Total General Total | 60 870.00 | | -26.00 | 60 870.00 |
I3 DECREASES Total Financial Fixed Assets | | | 2 611.00 | |
I4 DECREASES Grand Total | | | 60 844.00 | |
IO DECREASES Total including other intangible assets | | | 38 000.00 | |
IY DECREASES Total Tangible Fixed Assets | | | 20 233.00 | |
KD ACQUISITIONS Total including other intangible assets | 38 000.00 | | | 38 000.00 |
LN ACQUISITIONS Total Tangible Fixed Assets | 20 233.00 | | | 20 233.00 |
LQ ACQUISITIONS Total Financial Fixed Assets | 2 636.00 | | -26.00 | 2 636.00 |
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| 6 - Depreciation | Amount at beginning of year | Increase: allocation for the year | Diminution reprise | Year-end amount |
0N DEPRECIATION Grand Total | 10 196.00 | 3 058.00 | | 10 196.00 |
PE DEPRECIATION Total including other intangible assets | 1 000.00 | | | 1 000.00 |
QU DEPRECIATION Total Tangible Fixed Assets | 9 196.00 | 3 058.00 | | 9 196.00 |
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| 8 - Receivables and payables | Gross amount | Amount within 1 year | Amount 1 to 5 years | Amount more than 5 years |
8B Suppliers and Related Accounts | 41 390.00 | 41 390.00 | | 41 390.00 |
8C Staff and Related Accounts | 316.00 | 316.00 | | 316.00 |
8D Social Security and Other Social Organizations | 7 592.00 | 7 592.00 | | 7 592.00 |
8K Other liabilities (including liabilities related to repo transactions) | 3 007.00 | 3 007.00 | | 3 007.00 |
UT Other financial assets | 2 611.00 | | | 2 611.00 |
UX Other trade receivables | 544.00 | | | 544.00 |
UZ Social Security, other social security organizations | 104.00 | | | 104.00 |
VB VAT | 764.00 | | | 764.00 |
VG Loans with a maturity of up to one year at origin | 32.00 | 32.00 | | 32.00 |
VH Loans with a maturity of more than one year at origin | 25 459.00 | 9 045.00 | 16 415.00 | 25 459.00 |
VI Group and Associates | 37 371.00 | 37 371.00 | | 37 371.00 |
VJ Loans taken out during the year | 9 000.00 | | | 9 000.00 |
VK Loans repaid during the year | 8 569.00 | | | 8 569.00 |
VM Income taxes | 405.00 | | | 405.00 |
VQ Other Taxes, Duties, and Similar Debts | 90.00 | 90.00 | | 90.00 |
VR Miscellaneous debtors (including receivables related to repo transactions) | 5 487.00 | | | 5 487.00 |
VS Prepaid expenses | 1 689.00 | | | 1 689.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 11 499.00 | 8 888.00 | 2 611.00 | 11 499.00 |
VW VAT | 592.00 | 592.00 | | 592.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 115 849.00 | 99 435.00 | 16 415.00 | 115 849.00 |
