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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 | 135 000.00 | | 135 000.00 | 135 000.00 |
014 Intangible Assets - Other | 11 731.00 | 11 731.00 | | 11 731.00 |
028 Tangible Assets | 59 647.00 | 33 659.00 | 25 987.00 | 59 647.00 |
040 Financial Assets | 9 305.00 | | 9 305.00 | 9 305.00 |
044 Total Fixed Assets | 215 683.00 | 45 390.00 | 170 292.00 | 215 683.00 |
060 Merchandise inventory | 203 182.00 | | 203 182.00 | 203 182.00 |
068 Receivables – Trade and related accounts | 28 482.00 | | 28 482.00 | 28 482.00 |
072 Receivables – Other | 76 700.00 | | 76 700.00 | 76 700.00 |
084 Cash | 6 937.00 | | 6 937.00 | 6 937.00 |
092 Prepaid expenses | 7 371.00 | | 7 371.00 | 7 371.00 |
096 Total Current Assets + Prepaid Expenses | 322 672.00 | | 322 672.00 | 322 672.00 |
110 Total Assets | 538 355.00 | 45 390.00 | 492 965.00 | 538 355.00 |
120 Share or Individual Capital | | | 30 000.00 | |
126 Legal Reserve | | | 3 000.00 | |
134 Retained Earnings | | | 52 839.00 | |
136 Profit for the Year | | | -32 336.00 | |
142 Total Equity - Total I | | | 53 503.00 | |
156 Loans and similar debts | | | 91 723.00 | |
166 Suppliers and related accounts | | | 156 072.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 63 322.00 | | |
172 Other debts | | | 191 666.00 | |
176 Total debts | | | 439 461.00 | |
180 Liabilities Total | | | 492 965.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 444.00 | |
195 Of which payables due in more than one year | | | 31 588.00 | |
AB Establishment Expenses | 11 731.00 | 11 731.00 | | 11 731.00 |
AH Goodwill | 135 000.00 | | 135 000.00 | 135 000.00 |
AT Other tangible assets | 62 559.00 | 54 345.00 | 8 214.00 | 62 559.00 |
BH Other financial assets | 9 305.00 | | 9 305.00 | 9 305.00 |
BJ TOTAL (I) | 218 595.00 | 66 076.00 | 152 519.00 | 218 595.00 |
BT Goods | 182 193.00 | | 182 193.00 | 182 193.00 |
BV Advances and down payments on orders | 477.00 | | 477.00 | 477.00 |
BX Customers and related accounts | 24 429.00 | | 24 429.00 | 24 429.00 |
BZ Other receivables | 54 885.00 | | 54 885.00 | 54 885.00 |
CF Cash and cash equivalents | 91 579.00 | | 91 579.00 | 91 579.00 |
CH Prepaid expenses | 8 423.00 | | 8 423.00 | 8 423.00 |
CJ TOTAL (II) | 361 986.00 | | 361 986.00 | 361 986.00 |
CN Currency translation adjustments (V) | 298.00 | | 298.00 | 298.00 |
CO Grand total (0 to V) | 580 580.00 | 66 076.00 | 514 504.00 | 580 580.00 |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 1 594 588.00 | 1 792 169.00 | | 1 594 588.00 |
218 Production of services sold - France | 34 773.00 | 39 703.00 | | 34 773.00 |
230 Other income | 120.00 | 787.00 | | 120.00 |
232 Total operating income excluding VAT | 1 629 481.00 | 1 832 659.00 | | 1 629 481.00 |
234 Purchases of goods (including customs duties) | 995 099.00 | 1 452 180.00 | | 995 099.00 |
236 Inventory change (goods) | 117 088.00 | -171 357.00 | | 117 088.00 |
242 Other external expenses | 221 029.00 | 177 643.00 | | 221 029.00 |
243 (including business tax) | 960.00 | | | 960.00 |
244 Taxes, duties and similar payments | 9 906.00 | 11 327.00 | | 9 906.00 |
250 Staff compensation | 243 659.00 | 253 607.00 | | 243 659.00 |
252 Social security contributions | 56 494.00 | 69 602.00 | | 56 494.00 |
254 Depreciation and amortization | 12 384.00 | 16 050.00 | | 12 384.00 |
262 Other expenses | 211.00 | 103.00 | | 211.00 |
264 Total operating expenses | 1 655 869.00 | 1 809 154.00 | | 1 655 869.00 |
270 Operating profit | -26 388.00 | 23 505.00 | | -26 388.00 |
280 Financial income | | 238.00 | | |
294 Financial expenses | 5 664.00 | 6 953.00 | | 5 664.00 |
300 Exceptional expenses | 284.00 | 855.00 | | 284.00 |
306 Income tax's | | 3 984.00 | | |
310 Profit or loss | -32 336.00 | 11 950.00 | | -32 336.00 |
374 Amount of VAT collected | 314 851.00 | | | 314 851.00 |
376 Average staff size | 9.00 | | | 9.00 |
378 Amount of deductible VAT on goods and services | 124 226.00 | | | 124 226.00 |
DA Share or individual capital | 30 000.00 | 30 000.00 | | 30 000.00 |
DD Legal reserve (1) | 3 000.00 | 3 000.00 | | 3 000.00 |
DH Retained earnings | 67 944.00 | 20 503.00 | | 67 944.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 18 156.00 | 47 440.00 | | 18 156.00 |
DL TOTAL (I) | 119 099.00 | 100 944.00 | | 119 099.00 |
DP Provisions for Risks | 298.00 | | | 298.00 |
DR TOTAL (IV) | 298.00 | | | 298.00 |
DU Loans and Debts from Credit Institutions (3) | 31 589.00 | 59 517.00 | | 31 589.00 |
DV Miscellaneous Loans and Financial Debts (4) | 62 840.00 | 55 340.00 | | 62 840.00 |
DX Trade payables and related accounts | 133 542.00 | 179 458.00 | | 133 542.00 |
DY Tax and social security liabilities | 167 434.00 | 94 016.00 | | 167 434.00 |
EA Other liabilities | | 529.00 | | |
EC TOTAL (IV) | 395 405.00 | 388 861.00 | | 395 405.00 |
ED (V) | 489.00 | | | 489.00 |
EE Grand total (I to V) | 514 504.00 | 489 805.00 | | 514 504.00 |
EG Accrued income and payables due within one year | 384 047.00 | 357 273.00 | | 384 047.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
482 INCREASES Financial Assets | 444.00 | | | 444.00 |
490 Total Fixed Assets (Gross Value) | 215 239.00 | | | 215 239.00 |
492 Total Fixed Assets (Increases) | 444.00 | | | 444.00 |
FA Sales of goods | 1 430 439.00 | | 1 430 439.00 | 1 430 439.00 |
FG Production sold - services | 7 387.00 | | 7 387.00 | 7 387.00 |
FJ Net sales | 1 437 826.00 | | 1 437 826.00 | 1 437 826.00 |
FQ Other income | | | 229.00 | |
FR Total operating income (I) | | | 1 438 055.00 | |
FS Purchases of goods (including customs duties) | | | 893 552.00 | |
FT Inventory change (goods) | | | -4 057.00 | |
FW Other purchases and external expenses | | | 173 823.00 | |
FX Taxes, duties, and similar payments | | | 3 373.00 | |
FY Salaries and Wages | | | 258 692.00 | |
FZ Social Security Contributions | | | 70 041.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 9 318.00 | |
GE Other Expenses | | | 217.00 | |
GF Total Operating Expenses (II) | | | 1 404 960.00 | |
GG - OPERATING RESULT (I - II) | | | 33 095.00 | |
GN Positive exchange differences | | | 1.00 | |
GP Total financial income (V) | | | 1.00 | |
GR Interest and similar expenses | | | 2 633.00 | |
GS Negative differences of foreign exchange | | | 157.00 | |
GU Total financial expenses (VI) | | | 2 790.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -2 789.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 30 306.00 | |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
A2 TOTAL ASSETS | 18 317.00 | | | 18 317.00 |
HB Exceptional income from capital transactions | 5 000.00 | | | 5 000.00 |
HD Total exceptional income (VII) | 5 000.00 | | | 5 000.00 |
HE Exceptional expenses on management operations | 7 504.00 | 354.00 | | 7 504.00 |
HH Total exceptional expenses (VIII) | 7 504.00 | 354.00 | | 7 504.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | -7 504.00 | -354.00 | | -7 504.00 |
HK Income tax | 4 646.00 | 4 404.00 | | 4 646.00 |
HL TOTAL REVENUE (I + III + V + VII) | 1 438 056.00 | 1 541 649.00 | | 1 438 056.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 1 419 900.00 | 1 494 209.00 | | 1 419 900.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 18 156.00 | 47 440.00 | | 18 156.00 |
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| 5 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
0G ACQUISITIONS Total General Total | 215 683.00 | | 2 912.00 | 215 683.00 |
CZ ACQUISITIONS: Establishment, Development, or Research Expenses | 11 731.00 | | | 11 731.00 |
I3 DECREASES Total Financial Fixed Assets | | | 9 305.00 | |
I4 DECREASES Grand Total | | | 218 595.00 | |
IN DECREASES Start-up, development, or research expenses | | | 11 731.00 | |
IO DECREASES Total including other intangible assets | | | 135 000.00 | |
IY DECREASES Total Tangible Fixed Assets | | | 62 559.00 | |
KD ACQUISITIONS Total including other intangible assets | 135 000.00 | | | 135 000.00 |
LN ACQUISITIONS Total Tangible Fixed Assets | 59 647.00 | | 2 912.00 | 59 647.00 |
LQ ACQUISITIONS Total Financial Fixed Assets | 9 305.00 | | | 9 305.00 |
MY DECREASES Transfers to tangible fixed assets in progress | 2.00 | | | 2.00 |
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| 6 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
0N DEPRECIATION Grand Total | 56 758.00 | 9 319.00 | | 56 758.00 |
CY DEPRECIATION Start-up, development, or research expenses | 11 731.00 | | | 11 731.00 |
QU DEPRECIATION Total Tangible Fixed Assets | 45 027.00 | 9 319.00 | | 45 027.00 |
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| 7 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
4T Provisions for foreign exchange losses | | | | |
5Z Total provisions for risks and expenses | | 298.00 | | |
7C Grand total | | 298.00 | | |
UG - Financial | | 298.00 | | |
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| 8 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
8B Suppliers and Related Accounts | 133 542.00 | 133 542.00 | | 133 542.00 |
8C Staff and Related Accounts | 32 471.00 | 32 471.00 | | 32 471.00 |
8D Social Security and Other Social Organizations | 93 568.00 | 93 568.00 | | 93 568.00 |
8K Other liabilities (including liabilities related to repo transactions) | 1 858.00 | 1 858.00 | | 1 858.00 |
UT Other financial assets | 9 305.00 | | | 9 305.00 |
UX Other trade receivables | 24 429.00 | | | 24 429.00 |
UY Staff and related accounts | 2 197.00 | | | 2 197.00 |
VB VAT | 45 541.00 | | | 45 541.00 |
VH Loans with a maturity of more than one year at origin | 31 589.00 | 20 231.00 | 11 358.00 | 31 589.00 |
VI Group and Associates | 62 840.00 | 62 840.00 | | 62 840.00 |
VM Income taxes | 6 065.00 | | | 6 065.00 |
VN Other taxes, similar payments | 168.00 | | | 168.00 |
VQ Other Taxes, Duties, and Similar Debts | 5 638.00 | 5 638.00 | | 5 638.00 |
VR Miscellaneous debtors (including receivables related to repo transactions) | 914.00 | | | 914.00 |
VS Prepaid expenses | 8 423.00 | | | 8 423.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 97 042.00 | 87 737.00 | 9 305.00 | 97 042.00 |
VW VAT | 35 756.00 | 35 756.00 | | 35 756.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 395 405.00 | 384 047.00 | 11 358.00 | 395 405.00 |
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| 11 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
9Z Other taxes, duties, and similar payments | 3 373.00 | 13 917.00 | | 3 373.00 |
SS Intermediary remuneration and fees (excluding retrocessions) | 13 062.00 | 7 042.00 | | 13 062.00 |
ST Other accounts | 114 346.00 | 118 762.00 | | 114 346.00 |
XQ Rental, rental and co-ownership charges | 44 177.00 | 42 250.00 | | 44 177.00 |
YP Average staff number | 10.00 | 8.00 | | 10.00 |
YT Subcontracting | 2 238.00 | 1 308.00 | | 2 238.00 |
YW Business tax | | -500.00 | | |
YX Total of the account corresponding to line FX of table no. 2052 | 3 373.00 | 13 417.00 | | 3 373.00 |
YY Amount of VAT collected | 177 136.00 | 301 387.00 | | 177 136.00 |
YZ Total deductible VAT on goods and services | 74 813.00 | 119 111.00 | | 74 813.00 |
ZJ Total of the item corresponding to line FW of table no. 2052 | 173 823.00 | 169 362.00 | | 173 823.00 |
