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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 | 2 167.00 | 951.00 | 1 216.00 | 2 167.00 |
040 Financial Assets | 30.00 | | 30.00 | 30.00 |
044 Total Fixed Assets | 2 197.00 | 951.00 | 1 246.00 | 2 197.00 |
060 Merchandise inventory | 31 155.00 | | 31 155.00 | 31 155.00 |
068 Receivables – Trade and related accounts | 20 693.00 | | 20 693.00 | 20 693.00 |
072 Receivables – Other | 1 978.00 | | 1 978.00 | 1 978.00 |
084 Cash | 16 008.00 | | 16 008.00 | 16 008.00 |
092 Prepaid expenses | 744.00 | | 744.00 | 744.00 |
096 Total Current Assets + Prepaid Expenses | 69 835.00 | | 69 835.00 | 69 835.00 |
110 Total Assets | 72 032.00 | 951.00 | 71 081.00 | 72 032.00 |
120 Share or Individual Capital | | | 1 000.00 | |
134 Retained Earnings | | | 17 320.00 | |
136 Profit for the Year | | | 17 033.00 | |
142 Total Equity - Total I | | | 35 354.00 | |
156 Loans and similar debts | | | | |
166 Suppliers and related accounts | | | 28 382.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 4 362.00 | | |
172 Other debts | | | 7 345.00 | |
176 Total debts | | | 35 727.00 | |
180 Liabilities Total | | | 71 081.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 2 167.00 | |
193 Of which financial assets due in less than one year | | | 30.00 | |
195 Of which payables due in more than one year | | | 3 572.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 169 630.00 | 23 606.00 | | 169 630.00 |
230 Other income | 5 954.00 | 33.00 | | 5 954.00 |
232 Total operating income excluding VAT | 175 585.00 | 23 639.00 | | 175 585.00 |
234 Purchases of goods (including customs duties) | 121 859.00 | 25 158.00 | | 121 859.00 |
236 Inventory change (goods) | -13 357.00 | -9 423.00 | | -13 357.00 |
242 Other external expenses | 34 510.00 | 2 540.00 | | 34 510.00 |
243 (including business tax) | 430.00 | | | 430.00 |
244 Taxes, duties and similar payments | 430.00 | 889.00 | | 430.00 |
250 Staff compensation | 15 664.00 | | | 15 664.00 |
252 Social security contributions | 1 741.00 | | | 1 741.00 |
254 Depreciation and amortization | 951.00 | | | 951.00 |
256 Provisions | | 5 900.00 | | |
262 Other expenses | 11 872.00 | 11.00 | | 11 872.00 |
264 Total operating expenses | 156 264.00 | 25 075.00 | | 156 264.00 |
270 Operating profit | 19 320.00 | -1 435.00 | | 19 320.00 |
294 Financial expenses | | 83.00 | | |
300 Exceptional expenses | | 1 726.00 | | |
306 Income tax's | 2 287.00 | | | 2 287.00 |
310 Profit or loss | 17 033.00 | -3 245.00 | | 17 033.00 |
374 Amount of VAT collected | 34 026.00 | | | 34 026.00 |
378 Amount of deductible VAT on goods and services | 26 679.00 | | | 26 679.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
462 INCREASES Tangible Assets – Transportation Equipment | 2 167.00 | | | 2 167.00 |
490 Total Fixed Assets (Gross Value) | 30.00 | | | 30.00 |
492 Total Fixed Assets (Increases) | 2 167.00 | | | 2 167.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
652 INCREASES Provisions for depreciation – On receivables and related accounts | 5 900.00 | | | 5 900.00 |
654 DECREASES in Impairment Provisions – On Trade Receivables and Related Accounts | 5 900.00 | | | 5 900.00 |
682 INCREASES Total Statement of Provisions | 5 900.00 | | | 5 900.00 |
684 DECREASES in Total Provisions Statement | 5 900.00 | | | 5 900.00 |
