| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 1 400.00 | | 1 400.00 | 1 400.00 |
028 Tangible Assets | 2 174.00 | 1 089.00 | 1 085.00 | 2 174.00 |
040 Financial Assets | 1 950.00 | | 1 950.00 | 1 950.00 |
044 Total Fixed Assets | 5 524.00 | 1 089.00 | 4 435.00 | 5 524.00 |
060 Merchandise inventory | 9 133.00 | | 9 133.00 | 9 133.00 |
072 Receivables – Other | 1 038.00 | | 1 038.00 | 1 038.00 |
084 Cash | 3 678.00 | | 3 678.00 | 3 678.00 |
092 Prepaid expenses | 660.00 | | 660.00 | 660.00 |
096 Total Current Assets + Prepaid Expenses | 14 509.00 | | 14 509.00 | 14 509.00 |
110 Total Assets | 20 033.00 | 1 089.00 | 18 944.00 | 20 033.00 |
120 Share or Individual Capital | | | 5 000.00 | |
136 Profit for the Year | | | -4 613.00 | |
142 Total Equity - Total I | | | 387.00 | |
156 Loans and similar debts | | | 8 652.00 | |
166 Suppliers and related accounts | | | 6 238.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 515.00 | | |
172 Other debts | | | 3 667.00 | |
176 Total debts | | | 18 557.00 | |
180 Liabilities Total | | | 18 944.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 5 524.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 72 401.00 | | | 72 401.00 |
218 Production of services sold - France | 160.00 | | | 160.00 |
230 Other income | 2.00 | | | 2.00 |
232 Total operating income excluding VAT | 72 563.00 | | | 72 563.00 |
234 Purchases of goods (including customs duties) | 44 292.00 | | | 44 292.00 |
236 Inventory change (goods) | -9 133.00 | | | -9 133.00 |
238 Purchases of raw materials and other supplies (including royalties | 1 404.00 | | | 1 404.00 |
242 Other external expenses | 22 799.00 | | | 22 799.00 |
244 Taxes, duties and similar payments | 1 405.00 | | | 1 405.00 |
24B (including equipment leasing) | 90.00 | | | 90.00 |
250 Staff compensation | 11 752.00 | | | 11 752.00 |
252 Social security contributions | 2 274.00 | | | 2 274.00 |
254 Depreciation and amortization | 1 089.00 | | | 1 089.00 |
262 Other expenses | 13.00 | | | 13.00 |
264 Total operating expenses | 75 895.00 | | | 75 895.00 |
270 Operating profit | -3 333.00 | | | -3 333.00 |
290 Exceptional income | 42.00 | | | 42.00 |
294 Financial expenses | 1 322.00 | | | 1 322.00 |
310 Profit or loss | -4 613.00 | | | -4 613.00 |
374 Amount of VAT collected | 10 465.00 | | | 10 465.00 |
376 Average staff size | 1.00 | | | 1.00 |
378 Amount of deductible VAT on goods and services | 10 782.00 | | | 10 782.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
412 INCREASES Intangible assets – Other Fixed Assets | 1 400.00 | | | 1 400.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 2 174.00 | | | 2 174.00 |
482 INCREASES Financial Assets | 1 950.00 | | | 1 950.00 |
492 Total Fixed Assets (Increases) | 5 524.00 | | | 5 524.00 |
