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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 20 000.00 | | 20 000.00 | 20 000.00 |
014 Intangible Assets - Other | 1 380.00 | 211.00 | 1 169.00 | 1 380.00 |
028 Tangible Assets | 25 731.00 | 21 515.00 | 4 216.00 | 25 731.00 |
040 Financial Assets | 2 282.00 | | 2 282.00 | 2 282.00 |
044 Total Fixed Assets | 49 392.00 | 21 726.00 | 27 666.00 | 49 392.00 |
050 Raw materials, supplies, in progress | 7 076.00 | | 7 076.00 | 7 076.00 |
060 Merchandise inventory | 507.00 | | 507.00 | 507.00 |
072 Receivables – Other | 615.00 | | 615.00 | 615.00 |
084 Cash | 1 955.00 | | 1 955.00 | 1 955.00 |
092 Prepaid expenses | 330.00 | | 330.00 | 330.00 |
096 Total Current Assets + Prepaid Expenses | 9 646.00 | | 9 646.00 | 9 646.00 |
110 Total Assets | 59 038.00 | 21 726.00 | 37 312.00 | 59 038.00 |
120 Share or Individual Capital | | | 5 000.00 | |
126 Legal Reserve | | | 500.00 | |
134 Retained Earnings | | | 12 633.00 | |
136 Profit for the Year | | | 1 875.00 | |
142 Total Equity - Total I | | | 20 007.00 | |
156 Loans and similar debts | | | 5 528.00 | |
166 Suppliers and related accounts | | | 1 625.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 7 126.00 | | |
172 Other debts | | | 10 152.00 | |
176 Total debts | | | 17 305.00 | |
180 Liabilities Total | | | 37 312.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 1 380.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 8 635.00 | 4 416.00 | | 8 635.00 |
218 Production of services sold - France | 50 392.00 | 51 083.00 | | 50 392.00 |
224 Capitalized production | 31 243.00 | | | 31 243.00 |
226 Operating subsidies received | 1 000.00 | 1 556.00 | | 1 000.00 |
230 Other income | 7.00 | 4.00 | | 7.00 |
232 Total operating income excluding VAT | 60 035.00 | 57 059.00 | | 60 035.00 |
234 Purchases of goods (including customs duties) | 4 375.00 | 2 030.00 | | 4 375.00 |
236 Inventory change (goods) | -507.00 | | | -507.00 |
238 Purchases of raw materials and other supplies (including royalties | 11 412.00 | 8 020.00 | | 11 412.00 |
240 Inventory changes (raw materials and supplies) | -4 007.00 | 688.00 | | -4 007.00 |
242 Other external expenses | 19 644.00 | 18 792.00 | | 19 644.00 |
244 Taxes, duties and similar payments | 802.00 | 759.00 | | 802.00 |
250 Staff compensation | 22 679.00 | 21 175.00 | | 22 679.00 |
252 Social security contributions | 138.00 | 35.00 | | 138.00 |
254 Depreciation and amortization | 2 482.00 | 2 097.00 | | 2 482.00 |
262 Other expenses | 205.00 | 421.00 | | 205.00 |
264 Total operating expenses | 57 730.00 | 54 017.00 | | 57 730.00 |
270 Operating profit | 2 305.00 | 3 042.00 | | 2 305.00 |
280 Financial income | | 55.00 | | |
290 Exceptional income | 6 500.00 | | | 6 500.00 |
294 Financial expenses | 219.00 | 426.00 | | 219.00 |
300 Exceptional expenses | 21 312.00 | | | 21 312.00 |
306 Income tax's | 211.00 | -1 255.00 | | 211.00 |
310 Profit or loss | 1 875.00 | 3 927.00 | | 1 875.00 |
374 Amount of VAT collected | 11 805.00 | | | 11 805.00 |
378 Amount of deductible VAT on goods and services | 6 488.00 | | | 6 488.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
404 DECREASES Intangible assets – Goodwill | 20 000.00 | | | 20 000.00 |
412 INCREASES Intangible assets – Other Fixed Assets | 1 380.00 | | | 1 380.00 |
422 INCREASES Tangible Assets – Land | 5 300.00 | | | 5 300.00 |
432 INCREASES Tangible Assets – Buildings | 90 000.00 | | | 90 000.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 13 568.00 | | | 13 568.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 672.00 | | | 672.00 |
482 INCREASES Financial Assets | 46.00 | | | 46.00 |
484 DECREASES Financial Assets | 1 650.00 | | | 1 650.00 |
490 Total Fixed Assets (Gross Value) | 48 012.00 | | | 48 012.00 |
492 Total Fixed Assets (Increases) | 1 380.00 | | | 1 380.00 |
494 Total Fixed Assets (Decreases) | 42 470.00 | | | 42 470.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 20 000.00 | | | 20 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -20 000.00 | | | -20 000.00 |
