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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 | 180 000.00 | | 180 000.00 | 180 000.00 |
028 Tangible Assets | 60 330.00 | 30 864.00 | 29 466.00 | 60 330.00 |
040 Financial Assets | 13 506.00 | | 13 506.00 | 13 506.00 |
044 Total Fixed Assets | 253 837.00 | 30 864.00 | 222 972.00 | 253 837.00 |
060 Merchandise inventory | 8 000.00 | | 8 000.00 | 8 000.00 |
068 Receivables – Trade and related accounts | 5 391.00 | | 5 391.00 | 5 391.00 |
072 Receivables – Other | 3 576.00 | | 3 576.00 | 3 576.00 |
084 Cash | 10 663.00 | | 10 663.00 | 10 663.00 |
092 Prepaid expenses | 143.00 | | 143.00 | 143.00 |
096 Total Current Assets + Prepaid Expenses | 27 774.00 | | 27 774.00 | 27 774.00 |
110 Total Assets | 281 610.00 | 30 864.00 | 250 746.00 | 281 610.00 |
120 Share or Individual Capital | | | 6 000.00 | |
126 Legal Reserve | | | 600.00 | |
134 Retained Earnings | | | 51 521.00 | |
136 Profit for the Year | | | 31 743.00 | |
142 Total Equity - Total I | | | 89 864.00 | |
156 Loans and similar debts | | | 71 441.00 | |
166 Suppliers and related accounts | | | 38 850.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 26 507.00 | | |
172 Other debts | | | 50 592.00 | |
176 Total debts | | | 160 882.00 | |
180 Liabilities Total | | | 250 746.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 14 226.00 | |
195 Of which payables due in more than one year | | | 35 506.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 291 136.00 | 288 621.00 | | 291 136.00 |
230 Other income | | 5 352.00 | | |
232 Total operating income excluding VAT | 291 136.00 | 293 972.00 | | 291 136.00 |
236 Inventory change (goods) | 7 252.00 | -5 258.00 | | 7 252.00 |
238 Purchases of raw materials and other supplies (including royalties | 90 477.00 | 94 498.00 | | 90 477.00 |
242 Other external expenses | 83 533.00 | 70 715.00 | | 83 533.00 |
243 (including business tax) | 628.00 | | | 628.00 |
244 Taxes, duties and similar payments | 2 672.00 | 3 635.00 | | 2 672.00 |
250 Staff compensation | 41 630.00 | 67 903.00 | | 41 630.00 |
252 Social security contributions | 11 030.00 | 13 563.00 | | 11 030.00 |
254 Depreciation and amortization | 11 132.00 | 8 166.00 | | 11 132.00 |
262 Other expenses | 824.00 | 1 360.00 | | 824.00 |
264 Total operating expenses | 248 551.00 | 254 583.00 | | 248 551.00 |
270 Operating profit | 42 585.00 | 39 390.00 | | 42 585.00 |
290 Exceptional income | 13.00 | | | 13.00 |
294 Financial expenses | 4 198.00 | 5 543.00 | | 4 198.00 |
300 Exceptional expenses | 863.00 | 317.00 | | 863.00 |
306 Income tax's | 5 794.00 | 5 072.00 | | 5 794.00 |
310 Profit or loss | 31 743.00 | 28 457.00 | | 31 743.00 |
374 Amount of VAT collected | 30 725.00 | | | 30 725.00 |
378 Amount of deductible VAT on goods and services | 11 819.00 | | | 11 819.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 3 000.00 | | | 3 000.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 11 226.00 | | | 11 226.00 |
482 INCREASES Financial Assets | 18.00 | | | 18.00 |
490 Total Fixed Assets (Gross Value) | 239 592.00 | | | 239 592.00 |
492 Total Fixed Assets (Increases) | 14 244.00 | | | 14 244.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 1 555.00 | | | 1 555.00 |
597 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Long Term) | 1 555.00 | | | 1 555.00 |
