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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 2 345.00 | 1 386.00 | 959.00 | 2 345.00 |
028 Tangible Assets | 11 571.00 | 2 986.00 | 8 585.00 | 11 571.00 |
040 Financial Assets | 383.00 | | 383.00 | 383.00 |
044 Total Fixed Assets | 14 299.00 | 4 372.00 | 9 927.00 | 14 299.00 |
060 Merchandise inventory | 23 815.00 | | 23 815.00 | 23 815.00 |
064 Advances and down payments on orders | 1 737.00 | | 1 737.00 | 1 737.00 |
068 Receivables – Trade and related accounts | 3 164.00 | | 3 164.00 | 3 164.00 |
072 Receivables – Other | 599.00 | | 599.00 | 599.00 |
084 Cash | 4 575.00 | | 4 575.00 | 4 575.00 |
092 Prepaid expenses | 4 632.00 | | 4 632.00 | 4 632.00 |
096 Total Current Assets + Prepaid Expenses | 38 523.00 | | 38 523.00 | 38 523.00 |
110 Total Assets | 52 823.00 | 4 372.00 | 48 451.00 | 52 823.00 |
120 Share or Individual Capital | | | 7 500.00 | |
126 Legal Reserve | | | 750.00 | |
134 Retained Earnings | | | -201.00 | |
136 Profit for the Year | | | 1 762.00 | |
142 Total Equity - Total I | | | 9 811.00 | |
156 Loans and similar debts | | | 12 598.00 | |
166 Suppliers and related accounts | | | 11 470.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 7 056.00 | | |
172 Other debts | | | 14 572.00 | |
176 Total debts | | | 38 640.00 | |
180 Liabilities Total | | | 48 451.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 9 030.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 3 250.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 122 737.00 | 130 908.00 | | 122 737.00 |
230 Other income | 1.00 | 20.00 | | 1.00 |
232 Total operating income excluding VAT | 122 738.00 | 130 928.00 | | 122 738.00 |
234 Purchases of goods (including customs duties) | 42 525.00 | 38 721.00 | | 42 525.00 |
236 Inventory change (goods) | -4 912.00 | 3 885.00 | | -4 912.00 |
238 Purchases of raw materials and other supplies (including royalties | 3 701.00 | 2 897.00 | | 3 701.00 |
240 Inventory changes (raw materials and supplies) | 116.00 | -164.00 | | 116.00 |
242 Other external expenses | 58 906.00 | 60 731.00 | | 58 906.00 |
243 (including business tax) | 634.00 | | | 634.00 |
244 Taxes, duties and similar payments | 1 856.00 | 1 498.00 | | 1 856.00 |
250 Staff compensation | 14 785.00 | 14 602.00 | | 14 785.00 |
252 Social security contributions | 6.00 | | | 6.00 |
254 Depreciation and amortization | 3 201.00 | 3 316.00 | | 3 201.00 |
256 Provisions | | -127.00 | | |
262 Other expenses | 4.00 | 1.00 | | 4.00 |
264 Total operating expenses | 120 188.00 | 125 360.00 | | 120 188.00 |
270 Operating profit | 2 550.00 | 5 568.00 | | 2 550.00 |
280 Financial income | 3.00 | 1.00 | | 3.00 |
290 Exceptional income | 3 250.00 | | | 3 250.00 |
294 Financial expenses | 435.00 | 526.00 | | 435.00 |
300 Exceptional expenses | 3 272.00 | 4 945.00 | | 3 272.00 |
306 Income tax's | 335.00 | 13.00 | | 335.00 |
310 Profit or loss | 1 762.00 | 84.00 | | 1 762.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
414 DECREASES Intangible Assets – Other Intangible Assets | 1 200.00 | | | 1 200.00 |
462 INCREASES Tangible Assets – Transportation Equipment | 9 000.00 | | | 9 000.00 |
482 INCREASES Financial Assets | 30.00 | | | 30.00 |
490 Total Fixed Assets (Gross Value) | 17 640.00 | | | 17 640.00 |
492 Total Fixed Assets (Increases) | 9 030.00 | | | 9 030.00 |
494 Total Fixed Assets (Decreases) | 12 370.00 | | | 12 370.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 9 233.00 | | | 9 233.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 3 250.00 | | | 3 250.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 1 313.00 | | | 1 313.00 |
