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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 | 470 000.00 | | 470 000.00 | 470 000.00 |
014 Intangible Assets - Other | 8 760.00 | 2 920.00 | 5 840.00 | 8 760.00 |
028 Tangible Assets | 129 880.00 | 14 469.00 | 115 411.00 | 129 880.00 |
040 Financial Assets | 9 567.00 | | 9 567.00 | 9 567.00 |
044 Total Fixed Assets | 618 207.00 | 17 389.00 | 600 818.00 | 618 207.00 |
060 Merchandise inventory | 7 242.00 | | 7 242.00 | 7 242.00 |
068 Receivables – Trade and related accounts | 2 955.00 | | 2 955.00 | 2 955.00 |
072 Receivables – Other | 12 508.00 | | 12 508.00 | 12 508.00 |
084 Cash | 31 094.00 | | 31 094.00 | 31 094.00 |
096 Total Current Assets + Prepaid Expenses | 53 799.00 | | 53 799.00 | 53 799.00 |
110 Total Assets | 672 006.00 | 17 389.00 | 654 617.00 | 672 006.00 |
120 Share or Individual Capital | | | 7 600.00 | |
126 Legal Reserve | | | 760.00 | |
134 Retained Earnings | | | 233 540.00 | |
136 Profit for the Year | | | -28 447.00 | |
142 Total Equity - Total I | | | 213 454.00 | |
156 Loans and similar debts | | | 318 408.00 | |
166 Suppliers and related accounts | | | 10 137.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 70 301.00 | | |
172 Other debts | | | 112 618.00 | |
176 Total debts | | | 441 163.00 | |
180 Liabilities Total | | | 654 617.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 596 006.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 300 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 411 359.00 | 205 952.00 | | 411 359.00 |
230 Other income | 8 911.00 | 4 208.00 | | 8 911.00 |
232 Total operating income excluding VAT | 420 269.00 | 210 160.00 | | 420 269.00 |
234 Purchases of goods (including customs duties) | 48 876.00 | 9 812.00 | | 48 876.00 |
236 Inventory change (goods) | -7 242.00 | 6 528.00 | | -7 242.00 |
238 Purchases of raw materials and other supplies (including royalties | 66 638.00 | 32 584.00 | | 66 638.00 |
242 Other external expenses | 92 731.00 | 72 334.00 | | 92 731.00 |
243 (including business tax) | 1 311.00 | | | 1 311.00 |
244 Taxes, duties and similar payments | 3 177.00 | 27 435.00 | | 3 177.00 |
250 Staff compensation | 173 280.00 | 113 944.00 | | 173 280.00 |
252 Social security contributions | 39 064.00 | 21 387.00 | | 39 064.00 |
254 Depreciation and amortization | 17 364.00 | 5 581.00 | | 17 364.00 |
262 Other expenses | 924.00 | 1 854.00 | | 924.00 |
264 Total operating expenses | 434 811.00 | 291 460.00 | | 434 811.00 |
270 Operating profit | -14 542.00 | -81 299.00 | | -14 542.00 |
280 Financial income | 24.00 | 361.00 | | 24.00 |
290 Exceptional income | | 300 000.00 | | |
294 Financial expenses | 13 928.00 | 273.00 | | 13 928.00 |
300 Exceptional expenses | | 105 609.00 | | |
306 Income tax's | | 1 878.00 | | |
310 Profit or loss | -28 447.00 | 113 180.00 | | -28 447.00 |
374 Amount of VAT collected | 24 956.00 | | | 24 956.00 |
378 Amount of deductible VAT on goods and services | 13 520.00 | | | 13 520.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 470 000.00 | | | 470 000.00 |
412 INCREASES Intangible assets – Other Fixed Assets | 8 760.00 | | | 8 760.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 17 053.00 | | | 17 053.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 82 427.00 | | | 82 427.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 5 923.00 | | | 5 923.00 |
482 INCREASES Financial Assets | 11 843.00 | | | 11 843.00 |
484 DECREASES Financial Assets | 2 276.00 | | | 2 276.00 |
490 Total Fixed Assets (Gross Value) | 24 477.00 | | | 24 477.00 |
492 Total Fixed Assets (Increases) | 596 006.00 | | | 596 006.00 |
494 Total Fixed Assets (Decreases) | 2 276.00 | | | 2 276.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 105 420.00 | | | 105 420.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 300 000.00 | | | 300 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 194 580.00 | | | 194 580.00 |
