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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 5 000.00 | 919.00 | 4 081.00 | 5 000.00 |
044 Total Fixed Assets | 5 000.00 | 919.00 | 4 081.00 | 5 000.00 |
060 Merchandise inventory | 16 973.00 | | 16 973.00 | 16 973.00 |
072 Receivables – Other | 3 200.00 | | 3 200.00 | 3 200.00 |
084 Cash | 412.00 | | 412.00 | 412.00 |
096 Total Current Assets + Prepaid Expenses | 20 585.00 | | 20 585.00 | 20 585.00 |
110 Total Assets | 25 585.00 | 919.00 | 24 666.00 | 25 585.00 |
120 Share or Individual Capital | | | 10 000.00 | |
136 Profit for the Year | | | 2 611.00 | |
142 Total Equity - Total I | | | 12 611.00 | |
156 Loans and similar debts | | | 5 594.00 | |
164 Advances and down payments received on current orders | | | 1 252.00 | |
166 Suppliers and related accounts | | | 3 602.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 102.00 | | |
172 Other debts | | | 1 606.00 | |
176 Total debts | | | 12 054.00 | |
180 Liabilities Total | | | 24 666.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 5 000.00 | |
195 Of which payables due in more than one year | | | 443.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 16 940.00 | | | 16 940.00 |
218 Production of services sold - France | 30.00 | | | 30.00 |
226 Operating subsidies received | 15 000.00 | | | 15 000.00 |
232 Total operating income excluding VAT | 31 970.00 | | | 31 970.00 |
234 Purchases of goods (including customs duties) | 21 753.00 | | | 21 753.00 |
236 Inventory change (goods) | -16 973.00 | | | -16 973.00 |
242 Other external expenses | 9 652.00 | | | 9 652.00 |
243 (including business tax) | 95.00 | | | 95.00 |
244 Taxes, duties and similar payments | 193.00 | | | 193.00 |
24B (including equipment leasing) | -1.00 | | | -1.00 |
250 Staff compensation | 12 500.00 | | | 12 500.00 |
252 Social security contributions | 730.00 | | | 730.00 |
254 Depreciation and amortization | 919.00 | | | 919.00 |
262 Other expenses | 7.00 | | | 7.00 |
264 Total operating expenses | 28 782.00 | | | 28 782.00 |
270 Operating profit | 3 188.00 | | | 3 188.00 |
294 Financial expenses | 577.00 | | | 577.00 |
310 Profit or loss | 2 611.00 | | | 2 611.00 |
316 Non-deductible compensation and personal benefits | 12 700.00 | | | 12 700.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
462 INCREASES Tangible Assets – Transportation Equipment | 5 000.00 | | | 5 000.00 |
492 Total Fixed Assets (Increases) | 5 000.00 | | | 5 000.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 1 211.00 | | | 1 211.00 |
378 Amount of deductible VAT on goods and services | 627.00 | | | 627.00 |
