| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 20 000.00 | | 20 000.00 | 20 000.00 |
028 Tangible Assets | 1 888.00 | 1 035.00 | 853.00 | 1 888.00 |
040 Financial Assets | 868.00 | | 868.00 | 868.00 |
044 Total Fixed Assets | 22 756.00 | 1 035.00 | 21 721.00 | 22 756.00 |
060 Merchandise inventory | 21 219.00 | | 21 219.00 | 21 219.00 |
072 Receivables – Other | 3 959.00 | | 3 959.00 | 3 959.00 |
084 Cash | 39 250.00 | | 39 250.00 | 39 250.00 |
092 Prepaid expenses | 2 179.00 | | 2 179.00 | 2 179.00 |
096 Total Current Assets + Prepaid Expenses | 66 606.00 | | 66 606.00 | 66 606.00 |
110 Total Assets | 89 362.00 | 1 035.00 | 88 327.00 | 89 362.00 |
120 Share or Individual Capital | | | 7 622.00 | |
126 Legal Reserve | | | 762.00 | |
134 Retained Earnings | | | -38 666.00 | |
136 Profit for the Year | | | 10 661.00 | |
142 Total Equity - Total I | | | -19 621.00 | |
166 Suppliers and related accounts | | | 5 073.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 61 488.00 | | |
172 Other debts | | | 102 875.00 | |
176 Total debts | | | 107 948.00 | |
180 Liabilities Total | | | 88 327.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 21 600.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 40 000.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 7 311.00 | | | 7 311.00 |
210 Sales of goods - France | 73 194.00 | 73 615.00 | | 73 194.00 |
218 Production of services sold - France | 3 714.00 | 5 258.00 | | 3 714.00 |
230 Other income | | 58.00 | | |
232 Total operating income excluding VAT | 76 909.00 | 78 932.00 | | 76 909.00 |
234 Purchases of goods (including customs duties) | 65 297.00 | 59 160.00 | | 65 297.00 |
236 Inventory change (goods) | -523.00 | 12 338.00 | | -523.00 |
242 Other external expenses | 17 032.00 | 17 659.00 | | 17 032.00 |
243 (including business tax) | 1 175.00 | | | 1 175.00 |
244 Taxes, duties and similar payments | 2 021.00 | 1 281.00 | | 2 021.00 |
250 Staff compensation | 13 003.00 | 13 604.00 | | 13 003.00 |
252 Social security contributions | 2 754.00 | 2 627.00 | | 2 754.00 |
254 Depreciation and amortization | 47.00 | | | 47.00 |
262 Other expenses | 61.00 | 1.00 | | 61.00 |
264 Total operating expenses | 99 693.00 | 106 669.00 | | 99 693.00 |
270 Operating profit | -22 784.00 | -27 738.00 | | -22 784.00 |
290 Exceptional income | 40 000.00 | | | 40 000.00 |
300 Exceptional expenses | 6 555.00 | | | 6 555.00 |
310 Profit or loss | 10 661.00 | -27 738.00 | | 10 661.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 20 000.00 | | | 20 000.00 |
404 DECREASES Intangible assets – Goodwill | 6 555.00 | | | 6 555.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 900.00 | | | 900.00 |
482 INCREASES Financial Assets | 700.00 | | | 700.00 |
484 DECREASES Financial Assets | 61.00 | | | 61.00 |
490 Total Fixed Assets (Gross Value) | 32 216.00 | | | 32 216.00 |
492 Total Fixed Assets (Increases) | 21 600.00 | | | 21 600.00 |
494 Total Fixed Assets (Decreases) | 31 060.00 | | | 31 060.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 6 555.00 | | | 6 555.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 40 000.00 | | | 40 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 33 445.00 | | | 33 445.00 |
