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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 3 000.00 | 74.00 | 2 926.00 | 3 000.00 |
040 Financial Assets | 2 705.00 | | 2 705.00 | 2 705.00 |
044 Total Fixed Assets | 5 705.00 | 74.00 | 5 631.00 | 5 705.00 |
060 Merchandise inventory | 2 150.00 | | 2 150.00 | 2 150.00 |
068 Receivables – Trade and related accounts | 306.00 | | 306.00 | 306.00 |
072 Receivables – Other | 61.00 | | 61.00 | 61.00 |
084 Cash | 1 666.00 | | 1 666.00 | 1 666.00 |
096 Total Current Assets + Prepaid Expenses | 4 183.00 | | 4 183.00 | 4 183.00 |
110 Total Assets | 9 888.00 | 74.00 | 9 814.00 | 9 888.00 |
120 Share or Individual Capital | | | 1 000.00 | |
134 Retained Earnings | | | -10 039.00 | |
136 Profit for the Year | | | 502.00 | |
142 Total Equity - Total I | | | -8 537.00 | |
156 Loans and similar debts | | | 257.00 | |
166 Suppliers and related accounts | | | 4 446.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 1 700.00 | | |
172 Other debts | | | 13 904.00 | |
176 Total debts | | | 18 350.00 | |
180 Liabilities Total | | | 9 814.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 3 000.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 2 700.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 160.00 | | | 160.00 |
218 Production of services sold - France | 59 031.00 | | | 59 031.00 |
230 Other income | | 1.00 | | |
232 Total operating income excluding VAT | 59 192.00 | | | 59 192.00 |
234 Purchases of goods (including customs duties) | 11 977.00 | | | 11 977.00 |
236 Inventory change (goods) | -150.00 | | | -150.00 |
242 Other external expenses | 25 973.00 | | | 25 973.00 |
243 (including business tax) | -10 301.00 | | | -10 301.00 |
244 Taxes, duties and similar payments | 2 158.00 | | | 2 158.00 |
24B (including equipment leasing) | 7 021.00 | | | 7 021.00 |
250 Staff compensation | 12 392.00 | | | 12 392.00 |
252 Social security contributions | 5 958.00 | | | 5 958.00 |
254 Depreciation and amortization | 74.00 | | | 74.00 |
262 Other expenses | 149.00 | | | 149.00 |
264 Total operating expenses | 58 530.00 | | | 58 530.00 |
270 Operating profit | 661.00 | | | 661.00 |
290 Exceptional income | 930.00 | | | 930.00 |
300 Exceptional expenses | 60.00 | | | 60.00 |
306 Income tax's | 99.00 | | | 99.00 |
310 Profit or loss | 502.00 | | | 502.00 |
374 Amount of VAT collected | 7 648.00 | | | 7 648.00 |
378 Amount of deductible VAT on goods and services | 3 612.00 | | | 3 612.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 3 000.00 | | | 3 000.00 |
482 INCREASES Financial Assets | 5.00 | | | 5.00 |
490 Total Fixed Assets (Gross Value) | 2 705.00 | | | 2 705.00 |
492 Total Fixed Assets (Increases) | 3 000.00 | | | 3 000.00 |
