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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 | 1 934.00 | 572.00 | 1 362.00 | 1 934.00 |
040 Financial Assets | 150.00 | | 150.00 | 150.00 |
044 Total Fixed Assets | 2 084.00 | 572.00 | 1 512.00 | 2 084.00 |
060 Merchandise inventory | 182 467.00 | | 182 467.00 | 182 467.00 |
064 Advances and down payments on orders | 1 838.00 | | 1 838.00 | 1 838.00 |
068 Receivables – Trade and related accounts | 1 000.00 | | 1 000.00 | 1 000.00 |
072 Receivables – Other | 5 483.00 | | 5 483.00 | 5 483.00 |
084 Cash | 82 938.00 | | 82 938.00 | 82 938.00 |
092 Prepaid expenses | 418.00 | | 418.00 | 418.00 |
096 Total Current Assets + Prepaid Expenses | 274 143.00 | | 274 143.00 | 274 143.00 |
110 Total Assets | 276 228.00 | 572.00 | 275 655.00 | 276 228.00 |
120 Share or Individual Capital | | | 8 000.00 | |
126 Legal Reserve | | | 800.00 | |
134 Retained Earnings | | | 30 270.00 | |
136 Profit for the Year | | | -16 433.00 | |
142 Total Equity - Total I | | | 22 637.00 | |
156 Loans and similar debts | | | 158.00 | |
166 Suppliers and related accounts | | | 130 640.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 103 526.00 | | |
172 Other debts | | | 122 221.00 | |
176 Total debts | | | 253 019.00 | |
180 Liabilities Total | | | 275 655.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 3 600.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 1 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 444 083.00 | 449 000.00 | | 444 083.00 |
230 Other income | 4.00 | | | 4.00 |
232 Total operating income excluding VAT | 444 087.00 | 449 000.00 | | 444 087.00 |
234 Purchases of goods (including customs duties) | 285 872.00 | 405 963.00 | | 285 872.00 |
236 Inventory change (goods) | 7 663.00 | -190 130.00 | | 7 663.00 |
238 Purchases of raw materials and other supplies (including royalties | 35 083.00 | 68 642.00 | | 35 083.00 |
242 Other external expenses | 82 950.00 | 88 051.00 | | 82 950.00 |
243 (including business tax) | 146.00 | | | 146.00 |
244 Taxes, duties and similar payments | 8 409.00 | 138.00 | | 8 409.00 |
250 Staff compensation | 27 416.00 | 25 000.00 | | 27 416.00 |
252 Social security contributions | 9 937.00 | 11 250.00 | | 9 937.00 |
254 Depreciation and amortization | 684.00 | 89.00 | | 684.00 |
262 Other expenses | 1.00 | | | 1.00 |
264 Total operating expenses | 458 015.00 | 409 003.00 | | 458 015.00 |
270 Operating profit | -13 928.00 | 39 997.00 | | -13 928.00 |
290 Exceptional income | 1 000.00 | | | 1 000.00 |
294 Financial expenses | 105.00 | 3 444.00 | | 105.00 |
300 Exceptional expenses | 3 400.00 | | | 3 400.00 |
306 Income tax's | | 5 483.00 | | |
310 Profit or loss | -16 433.00 | 31 070.00 | | -16 433.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
462 INCREASES Tangible Assets – Transportation Equipment | 3 600.00 | | | 3 600.00 |
490 Total Fixed Assets (Gross Value) | 2 084.00 | | | 2 084.00 |
492 Total Fixed Assets (Increases) | 3 600.00 | | | 3 600.00 |
494 Total Fixed Assets (Decreases) | 3 600.00 | | | 3 600.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 3 400.00 | | | 3 400.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 1 000.00 | | | 1 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -2 400.00 | | | -2 400.00 |
