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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 | 10 000.00 | | 10 000.00 | 10 000.00 |
028 Tangible Assets | 14 500.00 | 9 340.00 | 5 160.00 | 14 500.00 |
044 Total Fixed Assets | 24 500.00 | 9 340.00 | 15 160.00 | 24 500.00 |
060 Merchandise inventory | 284.00 | | 284.00 | 284.00 |
072 Receivables – Other | 13 306.00 | | 13 306.00 | 13 306.00 |
084 Cash | 1 118.00 | | 1 118.00 | 1 118.00 |
096 Total Current Assets + Prepaid Expenses | 14 707.00 | | 14 707.00 | 14 707.00 |
110 Total Assets | 39 207.00 | 9 340.00 | 29 867.00 | 39 207.00 |
120 Share or Individual Capital | | | 16 000.00 | |
134 Retained Earnings | | | 2 245.00 | |
136 Profit for the Year | | | 7 917.00 | |
142 Total Equity - Total I | | | 26 162.00 | |
156 Loans and similar debts | | | 533.00 | |
166 Suppliers and related accounts | | | 2 648.00 | |
172 Other debts | | | 524.00 | |
176 Total debts | | | 3 706.00 | |
180 Liabilities Total | | | 29 867.00 | |
AH Goodwill | 10 000.00 | | 10 000.00 | 10 000.00 |
AP Buildings | 8 600.00 | 4 300.00 | 4 300.00 | 8 600.00 |
AR Technical installations, industrial equipment and tools | 400.00 | 400.00 | | 400.00 |
AT Other tangible assets | 5 500.00 | 5 500.00 | | 5 500.00 |
BJ TOTAL (I) | 24 500.00 | 10 200.00 | 14 300.00 | 24 500.00 |
BT Goods | 322.00 | | 322.00 | 322.00 |
BZ Other receivables | 22 161.00 | | 22 161.00 | 22 161.00 |
CF Cash and cash equivalents | 1 140.00 | | 1 140.00 | 1 140.00 |
CH Prepaid expenses | 120.00 | | 120.00 | 120.00 |
CJ TOTAL (II) | 23 744.00 | | 23 744.00 | 23 744.00 |
CO Grand total (0 to V) | 48 244.00 | 10 200.00 | 38 044.00 | 48 244.00 |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 100 322.00 | | | 100 322.00 |
230 Other income | 2.00 | | | 2.00 |
232 Total operating income excluding VAT | 100 325.00 | | | 100 325.00 |
234 Purchases of goods (including customs duties) | 58 015.00 | | | 58 015.00 |
236 Inventory change (goods) | 99.00 | | | 99.00 |
242 Other external expenses | 8 556.00 | | | 8 556.00 |
243 (including business tax) | 217.00 | | | 217.00 |
244 Taxes, duties and similar payments | 991.00 | | | 991.00 |
250 Staff compensation | 23 906.00 | | | 23 906.00 |
254 Depreciation and amortization | 860.00 | | | 860.00 |
264 Total operating expenses | 92 427.00 | | | 92 427.00 |
270 Operating profit | 7 897.00 | | | 7 897.00 |
290 Exceptional income | 20.00 | | | 20.00 |
310 Profit or loss | 7 917.00 | | | 7 917.00 |
316 Non-deductible compensation and personal benefits | 23 906.00 | | | 23 906.00 |
DA Share or individual capital | 16 000.00 | 16 000.00 | | 16 000.00 |
DH Retained earnings | 10 162.00 | 2 245.00 | | 10 162.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 6 632.00 | 7 917.00 | | 6 632.00 |
DL TOTAL (I) | 32 793.00 | 26 162.00 | | 32 793.00 |
DU Loans and Debts from Credit Institutions (3) | 446.00 | 533.00 | | 446.00 |
DV Miscellaneous Loans and Financial Debts (4) | 1 130.00 | | | 1 130.00 |
DX Trade payables and related accounts | 3 674.00 | 2 648.00 | | 3 674.00 |
DY Tax and social security liabilities | | 524.00 | | |
EC TOTAL (IV) | 5 251.00 | 3 706.00 | | 5 251.00 |
EE Grand total (I to V) | 38 044.00 | 29 867.00 | | 38 044.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
490 Total Fixed Assets (Gross Value) | 24 500.00 | | | 24 500.00 |
FA Sales of goods | 112 102.00 | | 112 102.00 | 112 102.00 |
FJ Net sales | 112 102.00 | | 112 102.00 | 112 102.00 |
FQ Other income | | | | |
FR Total operating income (I) | | | 112 102.00 | |
FS Purchases of goods (including customs duties) | | | 67 030.00 | |
FT Inventory change (goods) | | | -38.00 | |
FW Other purchases and external expenses | | | 10 173.00 | |
FX Taxes, duties, and similar payments | | | 992.00 | |
FY Salaries and Wages | | | 26 397.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 860.00 | |
GE Other Expenses | | | 57.00 | |
GF Total Operating Expenses (II) | | | 105 470.00 | |
GG - OPERATING RESULT (I - II) | | | 6 632.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 6 632.00 | |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 10 483.00 | | | 10 483.00 |
378 Amount of deductible VAT on goods and services | 7 425.00 | | | 7 425.00 |
HB Exceptional income from capital transactions | | 20.00 | | |
HD Total exceptional income (VII) | | 20.00 | | |
HI - EXCEPTIONAL RESULT (VII - VIII) | | 20.00 | | |
HL TOTAL REVENUE (I + III + V + VII) | 112 102.00 | 100 344.00 | | 112 102.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 105 470.00 | 92 427.00 | | 105 470.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 6 632.00 | 7 917.00 | | 6 632.00 |
