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| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 70 000.00 | | 70 000.00 | 70 000.00 |
028 Tangible Assets | 9 751.00 | 2 012.00 | 7 739.00 | 9 751.00 |
040 Financial Assets | 7 615.00 | | 7 615.00 | 7 615.00 |
044 Total Fixed Assets | 87 366.00 | 2 012.00 | 85 354.00 | 87 366.00 |
050 Raw materials, supplies, in progress | 8 890.00 | 1 778.00 | 7 112.00 | 8 890.00 |
064 Advances and down payments on orders | 313.00 | | 313.00 | 313.00 |
072 Receivables – Other | 1 287.00 | | 1 287.00 | 1 287.00 |
084 Cash | 12 702.00 | | 12 702.00 | 12 702.00 |
092 Prepaid expenses | 499.00 | | 499.00 | 499.00 |
096 Total Current Assets + Prepaid Expenses | 23 691.00 | 1 778.00 | 21 913.00 | 23 691.00 |
110 Total Assets | 111 057.00 | 3 790.00 | 107 267.00 | 111 057.00 |
120 Share or Individual Capital | | | 8 000.00 | |
134 Retained Earnings | | | 8 903.00 | |
136 Profit for the Year | | | 5 218.00 | |
142 Total Equity - Total I | | | 22 121.00 | |
156 Loans and similar debts | | | 51 612.00 | |
166 Suppliers and related accounts | | | 14 107.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 6 993.00 | | |
172 Other debts | | | 19 428.00 | |
176 Total debts | | | 85 146.00 | |
180 Liabilities Total | | | 107 267.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 1 018.00 | |
AH Goodwill | 70 000.00 | | 70 000.00 | 70 000.00 |
AT Other tangible assets | 8 733.00 | 1 064.00 | 7 669.00 | 8 733.00 |
BH Other financial assets | 7 615.00 | | 7 615.00 | 7 615.00 |
BJ TOTAL (I) | 86 348.00 | 1 064.00 | 85 284.00 | 86 348.00 |
BL Raw materials, supplies | 6 163.00 | 1 233.00 | 4 930.00 | 6 163.00 |
BV Advances and down payments on orders | 275.00 | | 275.00 | 275.00 |
BZ Other receivables | 1 699.00 | | 1 699.00 | 1 699.00 |
CF Cash and cash equivalents | 27 147.00 | | 27 147.00 | 27 147.00 |
CH Prepaid expenses | 413.00 | | 413.00 | 413.00 |
CJ TOTAL (II) | 35 696.00 | 1 233.00 | 34 464.00 | 35 696.00 |
CO Grand total (0 to V) | 122 044.00 | 2 297.00 | 119 748.00 | 122 044.00 |
CP Shares due in less than one year | | | 7 615.00 | |
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| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 156 831.00 | 200 093.00 | | 156 831.00 |
230 Other income | 1 234.00 | -10.00 | | 1 234.00 |
232 Total operating income excluding VAT | 158 065.00 | 200 083.00 | | 158 065.00 |
234 Purchases of goods (including customs duties) | 91 835.00 | 112 267.00 | | 91 835.00 |
236 Inventory change (goods) | -2 727.00 | -1 842.00 | | -2 727.00 |
238 Purchases of raw materials and other supplies (including royalties | 1 517.00 | 4 688.00 | | 1 517.00 |
242 Other external expenses | 26 004.00 | 42 650.00 | | 26 004.00 |
243 (including business tax) | 537.00 | | | 537.00 |
244 Taxes, duties and similar payments | 817.00 | 2 159.00 | | 817.00 |
250 Staff compensation | 21 400.00 | 16 376.00 | | 21 400.00 |
252 Social security contributions | 8 895.00 | 6 660.00 | | 8 895.00 |
254 Depreciation and amortization | 948.00 | 1 064.00 | | 948.00 |
256 Provisions | 1 778.00 | 1 233.00 | | 1 778.00 |
262 Other expenses | 98.00 | 20.00 | | 98.00 |
264 Total operating expenses | 150 565.00 | 185 273.00 | | 150 565.00 |
270 Operating profit | 7 500.00 | 14 809.00 | | 7 500.00 |
280 Financial income | 142.00 | | | 142.00 |
290 Exceptional income | 1 067.00 | | | 1 067.00 |
294 Financial expenses | 2 572.00 | 4 335.00 | | 2 572.00 |
306 Income tax's | 920.00 | 1 571.00 | | 920.00 |
310 Profit or loss | 5 218.00 | 8 903.00 | | 5 218.00 |
374 Amount of VAT collected | 12 448.00 | | | 12 448.00 |
378 Amount of deductible VAT on goods and services | 10 079.00 | | | 10 079.00 |
DA Share or individual capital | 8 000.00 | | | 8 000.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 8 903.00 | | | 8 903.00 |
DL TOTAL (I) | 16 903.00 | | | 16 903.00 |
DU Loans and Debts from Credit Institutions (3) | 61 663.00 | | | 61 663.00 |
DV Miscellaneous Loans and Financial Debts (4) | 8 805.00 | | | 8 805.00 |
DX Trade payables and related accounts | 16 949.00 | | | 16 949.00 |
DY Tax and social security liabilities | 13 967.00 | | | 13 967.00 |
DZ Fixed asset liabilities and related accounts | 1 460.00 | | | 1 460.00 |
EC TOTAL (IV) | 102 845.00 | | | 102 845.00 |
EE Grand total (I to V) | 119 748.00 | | | 119 748.00 |
EG Accrued income and payables due within one year | 102 845.00 | | | 102 845.00 |
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| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 1 018.00 | | | 1 018.00 |
490 Total Fixed Assets (Gross Value) | 86 348.00 | | | 86 348.00 |
492 Total Fixed Assets (Increases) | 1 018.00 | | | 1 018.00 |
FA Sales of goods | 200 093.00 | | 200 093.00 | 200 093.00 |
FJ Net sales | 200 093.00 | | 200 093.00 | 200 093.00 |
FQ Other income | | | -10.00 | |
FR Total operating income (I) | | | 200 083.00 | |
FS Purchases of goods (including customs duties) | | | 112 267.00 | |
FT Inventory change (goods) | | | -1 842.00 | |
FU Purchases of raw materials and other supplies | | | 4 688.00 | |
FW Other purchases and external expenses | | | 42 650.00 | |
FX Taxes, duties, and similar payments | | | 2 159.00 | |
FY Salaries and Wages | | | 16 376.00 | |
FZ Social Security Contributions | | | 6 660.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 1 064.00 | |
GC Operating Expenses - Current Assets: Provisions | | | 1 233.00 | |
GE Other Expenses | | | 20.00 | |
GF Total Operating Expenses (II) | | | 185 273.00 | |
GG - OPERATING RESULT (I - II) | | | 14 809.00 | |
GR Interest and similar expenses | | | 4 335.00 | |
GU Total financial expenses (VI) | | | 4 335.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -4 335.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 10 474.00 | |
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| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 1 778.00 | | | 1 778.00 |
644 DECREASES Provisions for Depreciation – On Inventories and Work in Progress | 1 233.00 | | | 1 233.00 |
682 INCREASES Total Statement of Provisions | 1 778.00 | | | 1 778.00 |
684 DECREASES in Total Provisions Statement | 1 233.00 | | | 1 233.00 |
HK Income tax | 1 571.00 | | | 1 571.00 |
HL TOTAL REVENUE (I + III + V + VII) | 200 083.00 | | | 200 083.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 191 179.00 | | | 191 179.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 8 903.00 | | | 8 903.00 |
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| 8 - Receivables and payables | Gross amount | Amount within 1 year | Amount 1 to 5 years | Amount more than 5 years |
8B Suppliers and Related Accounts | 16 949.00 | 16 949.00 | | 16 949.00 |
8C Staff and Related Accounts | 5 000.00 | 5 000.00 | | 5 000.00 |
8D Social Security and Other Social Organizations | 6 298.00 | 6 298.00 | | 6 298.00 |
8E Income Taxes | 1 571.00 | 1 571.00 | | 1 571.00 |
8J Fixed Asset Liabilities and Related Accounts | 1 460.00 | 1 460.00 | | 1 460.00 |
UT Other financial assets | 7 615.00 | 7 615.00 | | 7 615.00 |
VB VAT | 1 699.00 | | | 1 699.00 |
VG Loans with a maturity of up to one year at origin | 61 663.00 | 9 939.00 | 51 724.00 | 61 663.00 |
VI Group and Associates | 8 805.00 | 8 805.00 | | 8 805.00 |
VJ Loans taken out during the year | 79 493.00 | | | 79 493.00 |
VK Loans repaid during the year | 17 830.00 | | | 17 830.00 |
VQ Other Taxes, Duties, and Similar Debts | 502.00 | 502.00 | | 502.00 |
VS Prepaid expenses | 413.00 | | | 413.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 9 727.00 | 9 727.00 | | 9 727.00 |
VW VAT | 596.00 | 596.00 | | 596.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 102 845.00 | 51 121.00 | 51 724.00 | 102 845.00 |
