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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 | 40 000.00 | | 40 000.00 | 40 000.00 |
028 Tangible Assets | 1 500.00 | 410.00 | 1 090.00 | 1 500.00 |
040 Financial Assets | 351.00 | | 351.00 | 351.00 |
044 Total Fixed Assets | 41 851.00 | 410.00 | 41 441.00 | 41 851.00 |
060 Merchandise inventory | 12 007.00 | | 12 007.00 | 12 007.00 |
072 Receivables – Other | 4 359.00 | | 4 359.00 | 4 359.00 |
084 Cash | 18 656.00 | | 18 656.00 | 18 656.00 |
096 Total Current Assets + Prepaid Expenses | 23 015.00 | | 23 015.00 | 23 015.00 |
110 Total Assets | 64 866.00 | 410.00 | 64 456.00 | 64 866.00 |
120 Share or Individual Capital | | | 5 000.00 | |
126 Legal Reserve | | | 111.00 | |
134 Retained Earnings | | | 999.00 | |
136 Profit for the Year | | | 1 110.00 | |
142 Total Equity - Total I | | | 6 110.00 | |
156 Loans and similar debts | | | 35 321.00 | |
166 Suppliers and related accounts | | | 7 308.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 15 520.00 | | |
172 Other debts | | | 15 716.00 | |
174 Prepaid income | | | 16 000.00 | |
176 Total debts | | | 58 345.00 | |
180 Liabilities Total | | | 64 456.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 57 751.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 163 368.00 | | | 163 368.00 |
230 Other income | 5 088.00 | | | 5 088.00 |
232 Total operating income excluding VAT | 168 455.00 | | | 168 455.00 |
234 Purchases of goods (including customs duties) | 113 289.00 | | | 113 289.00 |
236 Inventory change (goods) | -12 007.00 | | | -12 007.00 |
238 Purchases of raw materials and other supplies (including royalties | 911.00 | | | 911.00 |
242 Other external expenses | 33 484.00 | | | 33 484.00 |
243 (including business tax) | 53.00 | | | 53.00 |
244 Taxes, duties and similar payments | 53.00 | | | 53.00 |
250 Staff compensation | 15 061.00 | | | 15 061.00 |
252 Social security contributions | 1 841.00 | | | 1 841.00 |
254 Depreciation and amortization | 4 188.00 | | | 4 188.00 |
264 Total operating expenses | 153 766.00 | | | 153 766.00 |
270 Operating profit | 14 689.00 | | | 14 689.00 |
290 Exceptional income | 16 918.00 | | | 16 918.00 |
294 Financial expenses | 1 261.00 | | | 1 261.00 |
300 Exceptional expenses | 12 122.00 | | | 12 122.00 |
306 Income tax's | 196.00 | | | 196.00 |
310 Profit or loss | 1 110.00 | | | 1 110.00 |
374 Amount of VAT collected | 13 240.00 | | | 13 240.00 |
378 Amount of deductible VAT on goods and services | 16 015.00 | | | 16 015.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 40 000.00 | | | 40 000.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 17 400.00 | | | 17 400.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 19 220.00 | | | 19 220.00 |
482 INCREASES Financial Assets | 351.00 | | | 351.00 |
484 DECREASES Financial Assets | 1.00 | | | 1.00 |
490 Total Fixed Assets (Gross Value) | 41 851.00 | | | 41 851.00 |
492 Total Fixed Assets (Increases) | 57 751.00 | | | 57 751.00 |
494 Total Fixed Assets (Decreases) | 15 900.00 | | | 15 900.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 12 122.00 | | | 12 122.00 |
585 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Long Term) | -12 122.00 | | | -12 122.00 |
