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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 4 434.00 | 4 434.00 | | 4 434.00 |
028 Tangible Assets | 11 198.00 | 2 846.00 | 8 351.00 | 11 198.00 |
040 Financial Assets | 1 950.00 | | 1 950.00 | 1 950.00 |
044 Total Fixed Assets | 17 582.00 | 7 280.00 | 10 301.00 | 17 582.00 |
060 Merchandise inventory | 179 021.00 | 8 835.00 | 170 186.00 | 179 021.00 |
068 Receivables – Trade and related accounts | 64 706.00 | | 64 706.00 | 64 706.00 |
072 Receivables – Other | 9 838.00 | | 9 838.00 | 9 838.00 |
080 Sellable securities | 1 500.00 | | 1 500.00 | 1 500.00 |
084 Cash | 52 179.00 | | 52 179.00 | 52 179.00 |
092 Prepaid expenses | 262.00 | | 262.00 | 262.00 |
096 Total Current Assets + Prepaid Expenses | 307 506.00 | 8 835.00 | 298 671.00 | 307 506.00 |
110 Total Assets | 325 087.00 | 16 115.00 | 308 972.00 | 325 087.00 |
120 Share or Individual Capital | | | 12 000.00 | |
126 Legal Reserve | | | 2 400.00 | |
134 Retained Earnings | | | 51 003.00 | |
136 Profit for the Year | | | 25 221.00 | |
142 Total Equity - Total I | | | 90 624.00 | |
154 Provisions for risks and charges - Total II | | | 8 000.00 | |
156 Loans and similar debts | | | 3.00 | |
166 Suppliers and related accounts | | | 12 625.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 93 425.00 | | |
172 Other debts | | | 205 721.00 | |
176 Total debts | | | 218 349.00 | |
180 Liabilities Total | | | 308 972.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 954.00 | |
AF Concessions, Patents and Similar Rights | 4 433.00 | 4 433.00 | | 4 433.00 |
AT Other tangible assets | 11 197.00 | 4 355.00 | 6 842.00 | 11 197.00 |
BF Loans | | | | |
BH Other financial assets | 750.00 | | 750.00 | 750.00 |
BJ TOTAL (I) | 16 381.00 | 8 789.00 | 7 592.00 | 16 381.00 |
BL Raw materials, supplies | 15 237.00 | | 15 237.00 | 15 237.00 |
BT Goods | 273 431.00 | 53 081.00 | 220 350.00 | 273 431.00 |
BX Customers and related accounts | 99 476.00 | | 99 476.00 | 99 476.00 |
BZ Other receivables | 48 844.00 | | 48 844.00 | 48 844.00 |
CD Marketable securities | 1 500.00 | | 1 500.00 | 1 500.00 |
CF Cash and cash equivalents | 52 197.00 | | 52 197.00 | 52 197.00 |
CH Prepaid expenses | 1 480.00 | | 1 480.00 | 1 480.00 |
CJ TOTAL (II) | 439 930.00 | 53 081.00 | 386 849.00 | 439 930.00 |
CO Grand total (0 to V) | 456 312.00 | 61 870.00 | 394 441.00 | 456 312.00 |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 889 977.00 | 477 440.00 | | 889 977.00 |
218 Production of services sold - France | 66 809.00 | 44 910.00 | | 66 809.00 |
226 Operating subsidies received | 5 181.00 | | | 5 181.00 |
230 Other income | 15.00 | 59.00 | | 15.00 |
232 Total operating income excluding VAT | 961 983.00 | 522 408.00 | | 961 983.00 |
234 Purchases of goods (including customs duties) | 570 851.00 | 314 745.00 | | 570 851.00 |
236 Inventory change (goods) | -73 437.00 | -52 293.00 | | -73 437.00 |
238 Purchases of raw materials and other supplies (including royalties | 5 169.00 | 5 054.00 | | 5 169.00 |
242 Other external expenses | 214 067.00 | 122 401.00 | | 214 067.00 |
243 (including business tax) | 689.00 | | | 689.00 |
244 Taxes, duties and similar payments | 9 960.00 | 7 949.00 | | 9 960.00 |
250 Staff compensation | 127 590.00 | 85 396.00 | | 127 590.00 |
252 Social security contributions | 8 260.00 | 4 343.00 | | 8 260.00 |
254 Depreciation and amortization | 2 201.00 | 1 232.00 | | 2 201.00 |
256 Provisions | 8 835.00 | | | 8 835.00 |
262 Other expenses | 101.00 | 76.00 | | 101.00 |
264 Total operating expenses | 873 598.00 | 488 902.00 | | 873 598.00 |
270 Operating profit | 88 385.00 | 33 506.00 | | 88 385.00 |
280 Financial income | 45.00 | 39.00 | | 45.00 |
290 Exceptional income | 346.00 | | | 346.00 |
294 Financial expenses | 1.00 | 3.00 | | 1.00 |
300 Exceptional expenses | 44 961.00 | | | 44 961.00 |
306 Income tax's | 18 248.00 | 4 900.00 | | 18 248.00 |
310 Profit or loss | 25 221.00 | 28 641.00 | | 25 221.00 |
374 Amount of VAT collected | 210 074.00 | | | 210 074.00 |
376 Average staff size | 7.00 | | | 7.00 |
378 Amount of deductible VAT on goods and services | 90 025.00 | | | 90 025.00 |
DA Share or individual capital | 12 000.00 | 12 000.00 | | 12 000.00 |
DD Legal reserve (1) | 2 400.00 | 2 400.00 | | 2 400.00 |
DH Retained earnings | 76 223.00 | 51 003.00 | | 76 223.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 71 598.00 | 25 220.00 | | 71 598.00 |
DL TOTAL (I) | 162 222.00 | 90 623.00 | | 162 222.00 |
DP Provisions for Risks | 8 000.00 | | | 8 000.00 |
DR TOTAL (IV) | 8 000.00 | | | 8 000.00 |
DU Loans and Debts from Credit Institutions (3) | 3 920.00 | | | 3 920.00 |
DV Miscellaneous Loans and Financial Debts (4) | 101 774.00 | 93 474.00 | | 101 774.00 |
DX Trade payables and related accounts | 33 327.00 | 12 625.00 | | 33 327.00 |
DY Tax and social security liabilities | 44 685.00 | | | 44 685.00 |
EC TOTAL (IV) | 224 219.00 | 218 348.00 | | 224 219.00 |
EE Grand total (I to V) | 394 441.00 | 308 972.00 | | 394 441.00 |
EG Accrued income and payables due within one year | 183 823.00 | | | 183 823.00 |
EH Including current bank overdrafts and credit balances from banks and postal accounts | 3 920.00 | | | 3 920.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 172.00 | | | 172.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 782.00 | | | 782.00 |
484 DECREASES Financial Assets | 1 440.00 | | | 1 440.00 |
490 Total Fixed Assets (Gross Value) | 19 037.00 | | | 19 037.00 |
492 Total Fixed Assets (Increases) | 954.00 | | | 954.00 |
494 Total Fixed Assets (Decreases) | 2 410.00 | | | 2 410.00 |
FA Sales of goods | 1 025 613.00 | | 1 025 613.00 | 1 025 613.00 |
FG Production sold - services | 22 050.00 | | 22 050.00 | 22 050.00 |
FJ Net sales | 1 047 664.00 | | 1 047 664.00 | 1 047 664.00 |
FO Operating subsidies | | | -350.00 | |
FP Reversals of depreciation and provisions, transfer of expenses | | | 1 294.00 | |
FQ Other income | | | 11.00 | |
FR Total operating income (I) | | | 1 048 618.00 | |
FS Purchases of goods (including customs duties) | | | 576 375.00 | |
FT Inventory change (goods) | | | -94 410.00 | |
FU Purchases of raw materials and other supplies | | | 7 699.00 | |
FV Inventory change (raw materials and supplies) | | | -15 237.00 | |
FW Other purchases and external expenses | | | 248 907.00 | |
FX Taxes, duties, and similar payments | | | 11 707.00 | |
FY Salaries and Wages | | | 140 451.00 | |
FZ Social Security Contributions | | | 10 833.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 1 508.00 | |
GC Operating Expenses - Current Assets: Provisions | | | 44 246.00 | |
GE Other Expenses | | | 53.00 | |
GF Total Operating Expenses (II) | | | 947 372.00 | |
GG - OPERATING RESULT (I - II) | | | 101 246.00 | |
GL Other interest and similar income | | | 60.00 | |
GP Total financial income (V) | | | 60.00 | |
GV - FINANCIAL INCOME (V - VI) | | | 60.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 101 305.00 | |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 8 835.00 | | | 8 835.00 |
682 INCREASES Total Statement of Provisions | 8 835.00 | | | 8 835.00 |
A1 ASSETS - Investments | 400.00 | | | 400.00 |
HA Exceptional income from management transactions | 346.00 | | | 346.00 |
HB Exceptional income from capital transactions | 8 014.00 | | | 8 014.00 |
HC Reversals of provisions and transfers of expenses | 8 000.00 | | | 8 000.00 |
HD Total exceptional income (VII) | 346.00 | | | 346.00 |
HE Exceptional expenses on management operations | 178.00 | 44 960.00 | | 178.00 |
HF Exceptional expenses on capital transactions | 371.00 | | | 371.00 |
HG Exceptional depreciation and provisions | 8 000.00 | | | 8 000.00 |
HH Total exceptional expenses (VIII) | 8 176.00 | 44 960.00 | | 8 176.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | -7 829.00 | -44 960.00 | | -7 829.00 |
HK Income tax | 21 878.00 | 18 248.00 | | 21 878.00 |
HL TOTAL REVENUE (I + III + V + VII) | 1 049 024.00 | 962 027.00 | | 1 049 024.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 977 426.00 | 936 807.00 | | 977 426.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 71 598.00 | 25 220.00 | | 71 598.00 |
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| 6 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
0N DEPRECIATION Grand Total | 8 789.00 | 1 270.00 | | 8 789.00 |
PE DEPRECIATION Total including other intangible assets | 4 434.00 | | | 4 434.00 |
QU DEPRECIATION Total Tangible Fixed Assets | 4 355.00 | 1 270.00 | | 4 355.00 |
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| 7 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
5Z Total provisions for risks and expenses | 8 000.00 | | 8 000.00 | 8 000.00 |
7B Total provisions for depreciation | 53 081.00 | -32 592.00 | | 53 081.00 |
7C Grand total | 61 081.00 | -32 592.00 | 8 000.00 | 61 081.00 |
UE of which provisions and reversals: - Operating | | -32 592.00 | | |
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| 8 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
8A Miscellaneous Loans and Financial Debts | 101 775.00 | 101 775.00 | | 101 775.00 |
8B Suppliers and Related Accounts | 33 327.00 | 33 327.00 | | 33 327.00 |
8C Staff and Related Accounts | 8 901.00 | 8 901.00 | | 8 901.00 |
8D Social Security and Other Social Organizations | 8 356.00 | 8 356.00 | | 8 356.00 |
UT Other financial assets | 750.00 | | | 750.00 |
UX Other trade receivables | 54 978.00 | | | 54 978.00 |
UY Staff and related accounts | 23.00 | | | 23.00 |
VB VAT | 8 269.00 | | | 8 269.00 |
VG Loans with a maturity of up to one year at origin | 3 920.00 | 3 920.00 | | 3 920.00 |
VI Group and Associates | 110 706.00 | 110 706.00 | | 110 706.00 |
VM Income taxes | 23 590.00 | | | 23 590.00 |
VP Miscellaneous | 3 270.00 | | | 3 270.00 |
VQ Other Taxes, Duties, and Similar Debts | 4 283.00 | 4 283.00 | | 4 283.00 |
VR Miscellaneous debtors (including receivables related to repo transactions) | 13 692.00 | | | 13 692.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 106 947.00 | 106 197.00 | 750.00 | 106 947.00 |
VW VAT | 23 146.00 | 23 146.00 | | 23 146.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 224 220.00 | 224 220.00 | | 224 220.00 |
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| 11 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
9Z Other taxes, duties, and similar payments | 13 232.00 | | | 13 232.00 |
SS Intermediary remuneration and fees (excluding retrocessions) | 6 855.00 | | | 6 855.00 |
ST Other accounts | 240 454.00 | | | 240 454.00 |
XQ Rental, rental and co-ownership charges | 10 986.00 | | | 10 986.00 |
YP Average staff number | 5.00 | | | 5.00 |
YT Subcontracting | 14 200.00 | | | 14 200.00 |
YW Business tax | 661.00 | | | 661.00 |
YX Total of the account corresponding to line FX of table no. 2052 | 13 893.00 | | | 13 893.00 |
YY Amount of VAT collected | 149 225.00 | | | 149 225.00 |
YZ Total deductible VAT on goods and services | 83 694.00 | | | 83 694.00 |
ZJ Total of the item corresponding to line FW of table no. 2052 | 272 495.00 | | | 272 495.00 |
