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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 | 17 412.00 | 13 816.00 | 3 596.00 | 17 412.00 |
040 Financial Assets | 60.00 | | 60.00 | 60.00 |
044 Total Fixed Assets | 17 472.00 | 13 816.00 | 3 656.00 | 17 472.00 |
060 Merchandise inventory | 19 295.00 | | 19 295.00 | 19 295.00 |
068 Receivables – Trade and related accounts | 25 656.00 | 5 588.00 | 20 068.00 | 25 656.00 |
072 Receivables – Other | 16 598.00 | | 16 598.00 | 16 598.00 |
084 Cash | 5 550.00 | | 5 550.00 | 5 550.00 |
092 Prepaid expenses | 1 978.00 | | 1 978.00 | 1 978.00 |
096 Total Current Assets + Prepaid Expenses | 69 078.00 | 5 588.00 | 63 490.00 | 69 078.00 |
110 Total Assets | 86 550.00 | 19 404.00 | 67 145.00 | 86 550.00 |
120 Share or Individual Capital | | | 1 000.00 | |
126 Legal Reserve | | | 100.00 | |
132 Other Reserves | | | 12 000.00 | |
134 Retained Earnings | | | -2 200.00 | |
136 Profit for the Year | | | -3 080.00 | |
142 Total Equity - Total I | | | 7 820.00 | |
156 Loans and similar debts | | | 6 580.00 | |
164 Advances and down payments received on current orders | | | 2 465.00 | |
166 Suppliers and related accounts | | | 17 387.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 3 181.00 | | |
172 Other debts | | | 32 744.00 | |
174 Prepaid income | | | 150.00 | |
176 Total debts | | | 59 326.00 | |
180 Liabilities Total | | | 67 145.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 2 500.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 257 683.00 | 284 258.00 | | 257 683.00 |
230 Other income | 452.00 | 352.00 | | 452.00 |
232 Total operating income excluding VAT | 258 135.00 | 284 610.00 | | 258 135.00 |
234 Purchases of goods (including customs duties) | 134 512.00 | 144 920.00 | | 134 512.00 |
236 Inventory change (goods) | -10 730.00 | -3 167.00 | | -10 730.00 |
242 Other external expenses | 49 360.00 | 51 068.00 | | 49 360.00 |
243 (including business tax) | 1 841.00 | | | 1 841.00 |
244 Taxes, duties and similar payments | 3 831.00 | 4 094.00 | | 3 831.00 |
250 Staff compensation | 51 951.00 | 49 796.00 | | 51 951.00 |
252 Social security contributions | 26 875.00 | 26 429.00 | | 26 875.00 |
254 Depreciation and amortization | 2 298.00 | 1 605.00 | | 2 298.00 |
256 Provisions | 1 806.00 | | | 1 806.00 |
262 Other expenses | 38.00 | 15.00 | | 38.00 |
264 Total operating expenses | 259 941.00 | 274 760.00 | | 259 941.00 |
270 Operating profit | -1 806.00 | 9 850.00 | | -1 806.00 |
280 Financial income | | 344.00 | | |
294 Financial expenses | 5.00 | 220.00 | | 5.00 |
300 Exceptional expenses | 1 270.00 | 2 113.00 | | 1 270.00 |
306 Income tax's | | 1 496.00 | | |
310 Profit or loss | -3 080.00 | 6 365.00 | | -3 080.00 |
374 Amount of VAT collected | 29 930.00 | | | 29 930.00 |
376 Average staff size | 2.00 | | | 2.00 |
378 Amount of deductible VAT on goods and services | 30 517.00 | | | 30 517.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
462 INCREASES Tangible Assets – Transportation Equipment | 2 500.00 | | | 2 500.00 |
490 Total Fixed Assets (Gross Value) | 14 972.00 | | | 14 972.00 |
492 Total Fixed Assets (Increases) | 2 500.00 | | | 2 500.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
652 INCREASES Provisions for depreciation – On receivables and related accounts | 1 806.00 | | | 1 806.00 |
654 DECREASES in Impairment Provisions – On Trade Receivables and Related Accounts | 51.00 | | | 51.00 |
682 INCREASES Total Statement of Provisions | 1 806.00 | | | 1 806.00 |
684 DECREASES in Total Provisions Statement | 51.00 | | | 51.00 |
