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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 20 000.00 | | 20 000.00 | 20 000.00 |
014 Intangible Assets - Other | 2 749.00 | 2 749.00 | | 2 749.00 |
028 Tangible Assets | 17 717.00 | 13 446.00 | 4 271.00 | 17 717.00 |
040 Financial Assets | 1 551.00 | | 1 551.00 | 1 551.00 |
044 Total Fixed Assets | 42 017.00 | 16 195.00 | 25 822.00 | 42 017.00 |
060 Merchandise inventory | 31 771.00 | 4 323.00 | 27 448.00 | 31 771.00 |
068 Receivables – Trade and related accounts | 2 904.00 | | 2 904.00 | 2 904.00 |
072 Receivables – Other | 2 614.00 | | 2 614.00 | 2 614.00 |
084 Cash | 33 264.00 | | 33 264.00 | 33 264.00 |
092 Prepaid expenses | | | | |
096 Total Current Assets + Prepaid Expenses | 70 552.00 | 4 323.00 | 66 229.00 | 70 552.00 |
110 Total Assets | 112 570.00 | 20 518.00 | 92 052.00 | 112 570.00 |
120 Share or Individual Capital | | | 7 700.00 | |
126 Legal Reserve | | | 770.00 | |
134 Retained Earnings | | | 45 810.00 | |
136 Profit for the Year | | | -260.00 | |
142 Total Equity - Total I | | | 54 020.00 | |
156 Loans and similar debts | | | 29.00 | |
166 Suppliers and related accounts | | | 23 166.00 | |
172 Other debts | | | 14 836.00 | |
176 Total debts | | | 38 032.00 | |
180 Liabilities Total | | | 92 052.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 320.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 500.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 315 243.00 | 316 915.00 | | 315 243.00 |
214 Production of goods sold - France | 197.00 | 2 358.00 | | 197.00 |
230 Other income | 6 655.00 | 1 830.00 | | 6 655.00 |
232 Total operating income excluding VAT | 322 095.00 | 321 102.00 | | 322 095.00 |
234 Purchases of goods (including customs duties) | 193 310.00 | 192 558.00 | | 193 310.00 |
236 Inventory change (goods) | -5 807.00 | -4 841.00 | | -5 807.00 |
238 Purchases of raw materials and other supplies (including royalties | -801.00 | -1 047.00 | | -801.00 |
242 Other external expenses | 28 937.00 | 24 929.00 | | 28 937.00 |
243 (including business tax) | 928.00 | | | 928.00 |
244 Taxes, duties and similar payments | 6 346.00 | 4 848.00 | | 6 346.00 |
250 Staff compensation | 66 822.00 | 68 667.00 | | 66 822.00 |
252 Social security contributions | 21 794.00 | 18 525.00 | | 21 794.00 |
254 Depreciation and amortization | 1 539.00 | 818.00 | | 1 539.00 |
256 Provisions | 4 323.00 | 6 655.00 | | 4 323.00 |
262 Other expenses | 4 155.00 | 158.00 | | 4 155.00 |
264 Total operating expenses | 320 618.00 | 311 270.00 | | 320 618.00 |
270 Operating profit | 1 477.00 | 9 833.00 | | 1 477.00 |
290 Exceptional income | 1.00 | 330.00 | | 1.00 |
294 Financial expenses | 1 677.00 | 1 592.00 | | 1 677.00 |
300 Exceptional expenses | 61.00 | 1.00 | | 61.00 |
310 Profit or loss | -260.00 | 8 570.00 | | -260.00 |
374 Amount of VAT collected | 62 445.00 | | | 62 445.00 |
378 Amount of deductible VAT on goods and services | 37 222.00 | | | 37 222.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
412 INCREASES Intangible assets – Other Fixed Assets | 400.00 | | | 400.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 3 533.00 | | | 3 533.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 2 263.00 | | | 2 263.00 |
482 INCREASES Financial Assets | 320.00 | | | 320.00 |
490 Total Fixed Assets (Gross Value) | 41 697.00 | | | 41 697.00 |
492 Total Fixed Assets (Increases) | 320.00 | | | 320.00 |
494 Total Fixed Assets (Decreases) | 3 166.00 | | | 3 166.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 480.00 | | | 480.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 500.00 | | | 500.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 20.00 | | | 20.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 4 323.00 | | | 4 323.00 |
644 DECREASES Provisions for Depreciation – On Inventories and Work in Progress | 2 500.00 | | | 2 500.00 |
652 INCREASES Provisions for depreciation – On receivables and related accounts | 553.00 | | | 553.00 |
654 DECREASES in Impairment Provisions – On Trade Receivables and Related Accounts | 4 155.00 | | | 4 155.00 |
682 INCREASES Total Statement of Provisions | 4 323.00 | | | 4 323.00 |
684 DECREASES in Total Provisions Statement | 6 655.00 | | | 6 655.00 |
