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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 | 30 000.00 | | 30 000.00 | 30 000.00 |
028 Tangible Assets | 13 237.00 | 12 431.00 | 806.00 | 13 237.00 |
040 Financial Assets | 1 020.00 | | 1 020.00 | 1 020.00 |
044 Total Fixed Assets | 44 257.00 | 12 431.00 | 31 826.00 | 44 257.00 |
060 Merchandise inventory | 4 950.00 | | 4 950.00 | 4 950.00 |
072 Receivables – Other | 2 601.00 | | 2 601.00 | 2 601.00 |
084 Cash | 5 088.00 | | 5 088.00 | 5 088.00 |
092 Prepaid expenses | 2 386.00 | | 2 386.00 | 2 386.00 |
096 Total Current Assets + Prepaid Expenses | 12 639.00 | | 12 639.00 | 12 639.00 |
110 Total Assets | 56 895.00 | 12 431.00 | 44 464.00 | 56 895.00 |
120 Share or Individual Capital | | | 7 500.00 | |
134 Retained Earnings | | | 4 839.00 | |
136 Profit for the Year | | | 1 750.00 | |
142 Total Equity - Total I | | | 14 090.00 | |
156 Loans and similar debts | | | 8 897.00 | |
166 Suppliers and related accounts | | | 17 263.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 1 363.00 | | |
172 Other debts | | | 4 215.00 | |
176 Total debts | | | 30 375.00 | |
180 Liabilities Total | | | 44 464.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 2 400.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 2 000.00 | |
195 Of which payables due in more than one year | | | 17 573.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 82 436.00 | | | 82 436.00 |
230 Other income | 27.00 | | | 27.00 |
232 Total operating income excluding VAT | 82 463.00 | | | 82 463.00 |
234 Purchases of goods (including customs duties) | 58 770.00 | | | 58 770.00 |
236 Inventory change (goods) | 730.00 | | | 730.00 |
238 Purchases of raw materials and other supplies (including royalties | 240.00 | | | 240.00 |
240 Inventory changes (raw materials and supplies) | 60.00 | | | 60.00 |
242 Other external expenses | 15 540.00 | | | 15 540.00 |
243 (including business tax) | 1 767.00 | | | 1 767.00 |
244 Taxes, duties and similar payments | 1 767.00 | | | 1 767.00 |
24B (including equipment leasing) | 6.00 | | | 6.00 |
252 Social security contributions | 1 818.00 | | | 1 818.00 |
254 Depreciation and amortization | 1 427.00 | | | 1 427.00 |
262 Other expenses | 194.00 | | | 194.00 |
264 Total operating expenses | 80 486.00 | | | 80 486.00 |
270 Operating profit | 1 978.00 | | | 1 978.00 |
290 Exceptional income | 2 000.00 | | | 2 000.00 |
294 Financial expenses | 557.00 | | | 557.00 |
300 Exceptional expenses | 1 361.00 | | | 1 361.00 |
306 Income tax's | 309.00 | | | 309.00 |
310 Profit or loss | 1 750.00 | | | 1 750.00 |
374 Amount of VAT collected | 7 448.00 | | | 7 448.00 |
378 Amount of deductible VAT on goods and services | 7 033.00 | | | 7 033.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
462 INCREASES Tangible Assets – Transportation Equipment | 2 400.00 | | | 2 400.00 |
490 Total Fixed Assets (Gross Value) | 46 657.00 | | | 46 657.00 |
492 Total Fixed Assets (Increases) | 2 400.00 | | | 2 400.00 |
494 Total Fixed Assets (Decreases) | 2 400.00 | | | 2 400.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 1 064.00 | | | 1 064.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 2 000.00 | | | 2 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 664.00 | | | 664.00 |
