| |
| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 24 455.00 | 22 853.00 | 1 602.00 | 24 455.00 |
040 Financial Assets | 1 858.00 | | 1 858.00 | 1 858.00 |
044 Total Fixed Assets | 26 313.00 | 22 853.00 | 3 459.00 | 26 313.00 |
050 Raw materials, supplies, in progress | 27 374.00 | 31 119.00 | -3 745.00 | 27 374.00 |
060 Merchandise inventory | 35 125.00 | | 35 125.00 | 35 125.00 |
068 Receivables – Trade and related accounts | | | | |
072 Receivables – Other | 6 970.00 | | 6 970.00 | 6 970.00 |
084 Cash | 13 931.00 | | 13 931.00 | 13 931.00 |
092 Prepaid expenses | 2 065.00 | | 2 065.00 | 2 065.00 |
096 Total Current Assets + Prepaid Expenses | 85 464.00 | 31 119.00 | 54 345.00 | 85 464.00 |
110 Total Assets | 111 777.00 | 53 973.00 | 57 804.00 | 111 777.00 |
120 Share or Individual Capital | | | 10 000.00 | |
134 Retained Earnings | | | -8 035.00 | |
136 Profit for the Year | | | -7 539.00 | |
142 Total Equity - Total I | | | -5 574.00 | |
156 Loans and similar debts | | | 20 708.00 | |
166 Suppliers and related accounts | | | 14 434.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 19 282.00 | | |
172 Other debts | | | 28 237.00 | |
176 Total debts | | | 63 379.00 | |
180 Liabilities Total | | | 57 804.00 | |
AR Technical installations, industrial equipment and tools | 12 362.00 | 12 270.00 | 92.00 | 12 362.00 |
AT Other tangible assets | 12 093.00 | 9 248.00 | 2 845.00 | 12 093.00 |
BD Other fixed assets | 8.00 | | 8.00 | 8.00 |
BH Other financial assets | 1 850.00 | | 1 850.00 | 1 850.00 |
BJ TOTAL (I) | 26 313.00 | 21 518.00 | 4 795.00 | 26 313.00 |
BL Raw materials, supplies | 29 045.00 | 12 318.00 | 16 728.00 | 29 045.00 |
BT Goods | 7 513.00 | | 7 513.00 | 7 513.00 |
CF Cash and cash equivalents | 7 017.00 | | 7 017.00 | 7 017.00 |
CH Prepaid expenses | 1 698.00 | | 1 698.00 | 1 698.00 |
CJ TOTAL (II) | 56 288.00 | 12 318.00 | 43 971.00 | 56 288.00 |
CO Grand total (0 to V) | 82 601.00 | 33 836.00 | 48 765.00 | 82 601.00 |
| |
| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 5 444.00 | 8 605.00 | | 5 444.00 |
214 Production of goods sold - France | 56 075.00 | 88 426.00 | | 56 075.00 |
218 Production of services sold - France | 75.00 | 3 600.00 | | 75.00 |
230 Other income | 9.00 | 7 329.00 | | 9.00 |
232 Total operating income excluding VAT | 61 603.00 | 107 959.00 | | 61 603.00 |
234 Purchases of goods (including customs duties) | 3 013.00 | 6 982.00 | | 3 013.00 |
236 Inventory change (goods) | -27 611.00 | -12.00 | | -27 611.00 |
238 Purchases of raw materials and other supplies (including royalties | 19 305.00 | 38 005.00 | | 19 305.00 |
240 Inventory changes (raw materials and supplies) | 1 671.00 | 1 089.00 | | 1 671.00 |
242 Other external expenses | 24 683.00 | 18 489.00 | | 24 683.00 |
243 (including business tax) | 1 287.00 | | | 1 287.00 |
244 Taxes, duties and similar payments | 1 520.00 | 996.00 | | 1 520.00 |
250 Staff compensation | 21 407.00 | 24 652.00 | | 21 407.00 |
252 Social security contributions | 3 704.00 | 7 759.00 | | 3 704.00 |
254 Depreciation and amortization | 1 335.00 | 1 614.00 | | 1 335.00 |
256 Provisions | 18 802.00 | 12 318.00 | | 18 802.00 |
262 Other expenses | 27.00 | 1.00 | | 27.00 |
264 Total operating expenses | 67 856.00 | 111 893.00 | | 67 856.00 |
270 Operating profit | -6 253.00 | -3 934.00 | | -6 253.00 |
294 Financial expenses | 1 287.00 | 1 467.00 | | 1 287.00 |
310 Profit or loss | -7 539.00 | -5 401.00 | | -7 539.00 |
374 Amount of VAT collected | 12 128.00 | | | 12 128.00 |
378 Amount of deductible VAT on goods and services | 4 779.00 | | | 4 779.00 |
DA Share or individual capital | 10 000.00 | 10 000.00 | | 10 000.00 |
DH Retained earnings | -2 631.00 | -779.00 | | -2 631.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -5 401.00 | -1 854.00 | | -5 401.00 |
DL TOTAL (I) | 1 965.00 | 7 366.00 | | 1 965.00 |
DU Loans and Debts from Credit Institutions (3) | 27 462.00 | 33 945.00 | | 27 462.00 |
DX Trade payables and related accounts | 2 769.00 | 14 434.00 | | 2 769.00 |
DY Tax and social security liabilities | 10 720.00 | 7 771.00 | | 10 720.00 |
EA Other liabilities | 59.00 | 59.00 | | 59.00 |
EC TOTAL (IV) | 46 800.00 | 65 366.00 | | 46 800.00 |
EE Grand total (I to V) | 48 765.00 | 72 732.00 | | 48 765.00 |
| |
| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
490 Total Fixed Assets (Gross Value) | 26 313.00 | | | 26 313.00 |
FA Sales of goods | | | 8 605.00 | |
FD Production sold - goods | 15 593.00 | | 15 593.00 | 15 593.00 |
FG Production sold - services | 127.00 | | 127.00 | 127.00 |
FJ Net sales | | | 100 631.00 | |
FP Reversals of depreciation and provisions, transfer of expenses | | | 7 328.00 | |
FQ Other income | | | 1.00 | |
FR Total operating income (I) | | | 107 959.00 | |
FS Purchases of goods (including customs duties) | | | 6 982.00 | |
FT Inventory change (goods) | | | -12.00 | |
FU Purchases of raw materials and other supplies | | | 38 005.00 | |
FV Inventory change (raw materials and supplies) | | | 1 089.00 | |
FW Other purchases and external expenses | | | 18 489.00 | |
FX Taxes, duties, and similar payments | | | 996.00 | |
FY Salaries and Wages | | | 24 652.00 | |
FZ Social Security Contributions | | | 7 759.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 1 614.00 | |
GC Operating Expenses - Current Assets: Provisions | | | 12 318.00 | |
GE Other Expenses | | | 1.00 | |
GF Total Operating Expenses (II) | | | 111 893.00 | |
GG - OPERATING RESULT (I - II) | | | -3 934.00 | |
GR Interest and similar expenses | | | 1 467.00 | |
GU Total financial expenses (VI) | | | 1 467.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -1 467.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -5 401.00 | |
| |
| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 18 802.00 | | | 18 802.00 |
682 INCREASES Total Statement of Provisions | 18 802.00 | | | 18 802.00 |
HB Exceptional income from capital transactions | 8 450.00 | | | 8 450.00 |
HD Total exceptional income (VII) | 8 450.00 | | | 8 450.00 |
HE Exceptional expenses on management operations | 294.00 | | | 294.00 |
HH Total exceptional expenses (VIII) | 294.00 | | | 294.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | 8 156.00 | | | 8 156.00 |
HL TOTAL REVENUE (I + III + V + VII) | 107 959.00 | 102 354.00 | | 107 959.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 113 361.00 | 104 209.00 | | 113 361.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -5 401.00 | -1 854.00 | | -5 401.00 |
| |
| 5 - Fixed assets increase - decrease | Gross value at beginning of year - Item by item | Revaluation - Disposals | Acquisition - Gross value at year-end | |
0G ACQUISITIONS Total General Total | 26 312.00 | | | 26 312.00 |
I3 DECREASES Total Financial Fixed Assets | | | 1 857.00 | |
I4 DECREASES Grand Total | | | 26 312.00 | |
IY DECREASES Total Tangible Fixed Assets | | | 24 455.00 | |
LN ACQUISITIONS Total Tangible Fixed Assets | 24 455.00 | | | 24 455.00 |
LQ ACQUISITIONS Total Financial Fixed Assets | 1 857.00 | | | 1 857.00 |
| |
| 6 - Depreciation | Amount at beginning of year | Increase: allocation for the year | Diminution reprise | Year-end amount |
0N DEPRECIATION Grand Total | 19 904.00 | 1 613.00 | | 19 904.00 |
QU DEPRECIATION Total Tangible Fixed Assets | 19 904.00 | 1 613.00 | | 19 904.00 |
| |
| 7 - Provisions | Amount at beginning of year | Increase: allocation for the year | Diminution reprise | Year-end amount |
6N Inventories and work in progress | 7 265.00 | 12 317.00 | 7 265.00 | 7 265.00 |
7B Total provisions for depreciation | 7 265.00 | 12 317.00 | 7 265.00 | 7 265.00 |
7C Grand total | 7 265.00 | 12 317.00 | 7 265.00 | 7 265.00 |
UE of which provisions and reversals: - Operating | | 12 317.00 | 7 265.00 | |
| |
| 8 - Receivables and payables | Gross amount | Amount within 1 year | Amount 1 to 5 years | Amount more than 5 years |
8A Miscellaneous Loans and Financial Debts | 214.00 | 214.00 | | 214.00 |
8B Suppliers and Related Accounts | 8 559.00 | 8 559.00 | | 8 559.00 |
8C Staff and Related Accounts | 3 961.00 | 3 961.00 | | 3 961.00 |
8D Social Security and Other Social Organizations | 4 250.00 | 4 250.00 | | 4 250.00 |
8K Other liabilities (including liabilities related to repo transactions) | 59.00 | 59.00 | | 59.00 |
UT Other financial assets | 1 850.00 | | | 1 850.00 |
UX Other trade receivables | 2 604.00 | | | 2 604.00 |
VB VAT | 406.00 | | | 406.00 |
VH Loans with a maturity of more than one year at origin | 27 461.00 | 6 753.00 | 20 707.00 | 27 461.00 |
VQ Other Taxes, Duties, and Similar Debts | 721.00 | 721.00 | | 721.00 |
VR Miscellaneous debtors (including receivables related to repo transactions) | 941.00 | | | 941.00 |
VS Prepaid expenses | 1 698.00 | | | 1 698.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 14 562.00 | 12 712.00 | 1 850.00 | 14 562.00 |
VW VAT | 1 788.00 | 1 788.00 | | 1 788.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 46 800.00 | 26 092.00 | 20 707.00 | 46 800.00 |
