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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 600.00 | 600.00 | | 600.00 |
028 Tangible Assets | 2 623.00 | 628.00 | 1 995.00 | 2 623.00 |
040 Financial Assets | 4 250.00 | | 4 250.00 | 4 250.00 |
044 Total Fixed Assets | 7 473.00 | 1 228.00 | 6 245.00 | 7 473.00 |
060 Merchandise inventory | 45 759.00 | | 45 759.00 | 45 759.00 |
068 Receivables – Trade and related accounts | 12 420.00 | | 12 420.00 | 12 420.00 |
072 Receivables – Other | 3 611.00 | | 3 611.00 | 3 611.00 |
084 Cash | 25 987.00 | | 25 987.00 | 25 987.00 |
096 Total Current Assets + Prepaid Expenses | 87 777.00 | | 87 777.00 | 87 777.00 |
110 Total Assets | 95 250.00 | 1 228.00 | 94 022.00 | 95 250.00 |
120 Share or Individual Capital | | | 3 000.00 | |
126 Legal Reserve | | | 300.00 | |
136 Profit for the Year | | | 36 635.00 | |
142 Total Equity - Total I | | | 39 935.00 | |
156 Loans and similar debts | | | 3 270.00 | |
166 Suppliers and related accounts | | | 7 329.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 13 782.00 | | |
172 Other debts | | | 43 488.00 | |
176 Total debts | | | 54 087.00 | |
180 Liabilities Total | | | 94 022.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 401.00 | |
AT Other tangible assets | | | 1 410.00 | |
BH Other financial assets | | | 4 250.00 | |
BJ TOTAL (I) | | | 5 660.00 | |
BT Goods | | | 55 660.00 | |
BX Customers and related accounts | | | 9 000.00 | |
BZ Other receivables | | | 18 836.00 | |
CF Cash and cash equivalents | | | 14 819.00 | |
CJ TOTAL (II) | | | 98 316.00 | |
CO Grand total (0 to V) | | | 103 976.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 482 637.00 | | | 482 637.00 |
218 Production of services sold - France | 31 503.00 | | | 31 503.00 |
230 Other income | 7.00 | | | 7.00 |
232 Total operating income excluding VAT | 514 146.00 | | | 514 146.00 |
236 Inventory change (goods) | -45 759.00 | | | -45 759.00 |
238 Purchases of raw materials and other supplies (including royalties | 340 452.00 | | | 340 452.00 |
242 Other external expenses | 113 322.00 | | | 113 322.00 |
243 (including business tax) | 854.00 | | | 854.00 |
244 Taxes, duties and similar payments | 4 528.00 | | | 4 528.00 |
24B (including equipment leasing) | 6.00 | | | 6.00 |
250 Staff compensation | 46 270.00 | | | 46 270.00 |
252 Social security contributions | 11 736.00 | | | 11 736.00 |
254 Depreciation and amortization | 382.00 | | | 382.00 |
262 Other expenses | 2.00 | | | 2.00 |
264 Total operating expenses | 470 933.00 | | | 470 933.00 |
270 Operating profit | 43 213.00 | | | 43 213.00 |
280 Financial income | 43.00 | | | 43.00 |
290 Exceptional income | 401.00 | | | 401.00 |
300 Exceptional expenses | 401.00 | | | 401.00 |
306 Income tax's | 6 621.00 | | | 6 621.00 |
310 Profit or loss | 36 635.00 | | | 36 635.00 |
374 Amount of VAT collected | 102 829.00 | | | 102 829.00 |
378 Amount of deductible VAT on goods and services | 29 493.00 | | | 29 493.00 |
DA Share or individual capital | 3 000.00 | 3 000.00 | | 3 000.00 |
DD Legal reserve (1) | 300.00 | 300.00 | | 300.00 |
DH Retained earnings | 36 635.00 | | | 36 635.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -48 670.00 | 36 635.00 | | -48 670.00 |
DL TOTAL (I) | -8 735.00 | 39 935.00 | | -8 735.00 |
DU Loans and Debts from Credit Institutions (3) | 42 291.00 | | | 42 291.00 |
DV Miscellaneous Loans and Financial Debts (4) | 15 977.00 | 17 052.00 | | 15 977.00 |
DX Trade payables and related accounts | 21 600.00 | 7 329.00 | | 21 600.00 |
DY Tax and social security liabilities | 32 843.00 | 29 706.00 | | 32 843.00 |
EC TOTAL (IV) | 112 711.00 | 54 087.00 | | 112 711.00 |
EE Grand total (I to V) | 103 976.00 | 94 022.00 | | 103 976.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 1 376.00 | | | 1 376.00 |
484 DECREASES Financial Assets | 401.00 | | | 401.00 |
490 Total Fixed Assets (Gross Value) | 6 499.00 | | | 6 499.00 |
492 Total Fixed Assets (Increases) | 1 376.00 | | | 1 376.00 |
494 Total Fixed Assets (Decreases) | 401.00 | | | 401.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 401.00 | | | 401.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 401.00 | | | 401.00 |
FA Sales of goods | | | 448 935.00 | |
FJ Net sales | | | 449 863.00 | |
FQ Other income | | | 9.00 | |
FR Total operating income (I) | | | 449 872.00 | |
FS Purchases of goods (including customs duties) | | | 254 045.00 | |
FT Inventory change (goods) | | | -25 679.00 | |
FU Purchases of raw materials and other supplies | | | 32 964.00 | |
FW Other purchases and external expenses | | | 125 321.00 | |
FX Taxes, duties, and similar payments | | | 1 824.00 | |
FY Salaries and Wages | | | 76 994.00 | |
FZ Social Security Contributions | | | 15 493.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 585.00 | |
GC Operating Expenses - Current Assets: Provisions | | | 15 778.00 | |
GE Other Expenses | | | 2.00 | |
GF Total Operating Expenses (II) | | | 497 326.00 | |
GG - OPERATING RESULT (I - II) | | | -47 454.00 | |
GL Other interest and similar income | | | 43.00 | |
GP Total financial income (V) | | | 43.00 | |
GR Interest and similar expenses | | | 1 324.00 | |
GU Total financial expenses (VI) | | | 1 324.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -1 280.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -48 734.00 | |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
HA Exceptional income from management transactions | 395.00 | | | 395.00 |
HB Exceptional income from capital transactions | | 401.00 | | |
HD Total exceptional income (VII) | 395.00 | 401.00 | | 395.00 |
HE Exceptional expenses on management operations | 331.00 | | | 331.00 |
HF Exceptional expenses on capital transactions | | 401.00 | | |
HH Total exceptional expenses (VIII) | 331.00 | 401.00 | | 331.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | 64.00 | | | 64.00 |
HK Income tax | | 6 621.00 | | |
HL TOTAL REVENUE (I + III + V + VII) | 450 310.00 | 514 591.00 | | 450 310.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 498 980.00 | 477 955.00 | | 498 980.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -48 670.00 | 36 635.00 | | -48 670.00 |
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| 5 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
0G ACQUISITIONS Total General Total | 7 473.00 | | | 7 473.00 |
I3 DECREASES Total Financial Fixed Assets | | | 4 250.00 | |
I4 DECREASES Grand Total | | | 7 473.00 | |
IO DECREASES Total including other intangible assets | | | 600.00 | |
IY DECREASES Total Tangible Fixed Assets | | | 2 623.00 | |
KD ACQUISITIONS Total including other intangible assets | 600.00 | | | 600.00 |
LN ACQUISITIONS Total Tangible Fixed Assets | 2 623.00 | | | 2 623.00 |
LQ ACQUISITIONS Total Financial Fixed Assets | 4 250.00 | | | 4 250.00 |
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| 6 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
0N DEPRECIATION Grand Total | 1 228.00 | 585.00 | | 1 228.00 |
PE DEPRECIATION Total including other intangible assets | 600.00 | | | 600.00 |
QU DEPRECIATION Total Tangible Fixed Assets | 628.00 | 585.00 | | 628.00 |
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| 8 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
8A Miscellaneous Loans and Financial Debts | 3 270.00 | 3 270.00 | | 3 270.00 |
8B Suppliers and Related Accounts | 21 600.00 | 21 600.00 | | 21 600.00 |
8C Staff and Related Accounts | 10 697.00 | 10 697.00 | | 10 697.00 |
8D Social Security and Other Social Organizations | 4 782.00 | 4 782.00 | | 4 782.00 |
UT Other financial assets | 4 250.00 | | | 4 250.00 |
UX Other trade receivables | 9 000.00 | | | 9 000.00 |
VB VAT | 7 451.00 | | | 7 451.00 |
VH Loans with a maturity of more than one year at origin | 42 291.00 | 24 662.00 | 17 629.00 | 42 291.00 |
VI Group and Associates | 12 707.00 | 12 707.00 | | 12 707.00 |
VJ Loans taken out during the year | 50 062.00 | | | 50 062.00 |
VK Loans repaid during the year | 7 771.00 | | | 7 771.00 |
VM Income taxes | 10 279.00 | | | 10 279.00 |
VN Other taxes, similar payments | 1 106.00 | | | 1 106.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 32 086.00 | 27 836.00 | 4 250.00 | 32 086.00 |
VW VAT | 17 364.00 | 17 364.00 | | 17 364.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 112 711.00 | 95 082.00 | 17 629.00 | 112 711.00 |
