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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 | 7 000.00 | | 7 000.00 | 7 000.00 |
014 Intangible Assets - Other | 519.00 | 519.00 | | 519.00 |
028 Tangible Assets | 13 005.00 | 6 700.00 | 6 305.00 | 13 005.00 |
040 Financial Assets | 1 750.00 | | 1 750.00 | 1 750.00 |
044 Total Fixed Assets | 22 274.00 | 7 219.00 | 15 055.00 | 22 274.00 |
060 Merchandise inventory | 110 153.00 | 9 000.00 | 101 153.00 | 110 153.00 |
068 Receivables – Trade and related accounts | 23 685.00 | | 23 685.00 | 23 685.00 |
072 Receivables – Other | 31 135.00 | | 31 135.00 | 31 135.00 |
084 Cash | 3 142.00 | | 3 142.00 | 3 142.00 |
096 Total Current Assets + Prepaid Expenses | 168 115.00 | 9 000.00 | 159 115.00 | 168 115.00 |
110 Total Assets | 190 388.00 | 16 219.00 | 174 169.00 | 190 388.00 |
120 Share or Individual Capital | | | 1 000.00 | |
134 Retained Earnings | | | 5 211.00 | |
136 Profit for the Year | | | 501.00 | |
142 Total Equity - Total I | | | 6 713.00 | |
156 Loans and similar debts | | | 19 569.00 | |
166 Suppliers and related accounts | | | 57 162.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 1 637.00 | | |
172 Other debts | | | 90 726.00 | |
176 Total debts | | | 167 457.00 | |
180 Liabilities Total | | | 174 169.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 1 200.00 | |
195 Of which payables due in more than one year | | | 3 460.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 147 159.00 | | | 147 159.00 |
230 Other income | 4 951.00 | | | 4 951.00 |
232 Total operating income excluding VAT | 152 109.00 | | | 152 109.00 |
234 Purchases of goods (including customs duties) | 142 504.00 | | | 142 504.00 |
236 Inventory change (goods) | -44 398.00 | | | -44 398.00 |
238 Purchases of raw materials and other supplies (including royalties | 100.00 | | | 100.00 |
242 Other external expenses | 24 371.00 | | | 24 371.00 |
243 (including business tax) | 759.00 | | | 759.00 |
244 Taxes, duties and similar payments | 759.00 | | | 759.00 |
250 Staff compensation | 8 000.00 | | | 8 000.00 |
252 Social security contributions | 7 209.00 | | | 7 209.00 |
254 Depreciation and amortization | 2 220.00 | | | 2 220.00 |
256 Provisions | 9 000.00 | | | 9 000.00 |
262 Other expenses | 177.00 | | | 177.00 |
264 Total operating expenses | 149 942.00 | | | 149 942.00 |
270 Operating profit | 2 167.00 | | | 2 167.00 |
290 Exceptional income | 1 200.00 | | | 1 200.00 |
294 Financial expenses | 2 353.00 | | | 2 353.00 |
300 Exceptional expenses | 425.00 | | | 425.00 |
306 Income tax's | 88.00 | | | 88.00 |
310 Profit or loss | 501.00 | | | 501.00 |
374 Amount of VAT collected | 29 431.00 | | | 29 431.00 |
378 Amount of deductible VAT on goods and services | 9 749.00 | | | 9 749.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
490 Total Fixed Assets (Gross Value) | 23 623.00 | | | 23 623.00 |
494 Total Fixed Assets (Decreases) | 1 349.00 | | | 1 349.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 425.00 | | | 425.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 1 200.00 | | | 1 200.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 775.00 | | | 775.00 |
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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 | 9 000.00 | | | 9 000.00 |
644 DECREASES Provisions for Depreciation – On Inventories and Work in Progress | 9 000.00 | | | 9 000.00 |
682 INCREASES Total Statement of Provisions | 9 000.00 | | | 9 000.00 |
684 DECREASES in Total Provisions Statement | 9 000.00 | | | 9 000.00 |
