| |
| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
AB Establishment Expenses | 132 000.00 | 132 000.00 | | 132 000.00 |
AH Goodwill | 580 116.00 | 180 467.00 | 399 649.00 | 580 116.00 |
AJ Other Intangible Assets | 150 000.00 | 150 000.00 | | 150 000.00 |
AT Other tangible assets | 70 483.00 | 48 556.00 | 21 927.00 | 70 483.00 |
AV Fixed assets in progress | | 1.00 | | |
AX Advances and down payments | | 1.00 | | |
BH Other financial assets | 157 982.00 | | 157 982.00 | 157 982.00 |
BJ TOTAL (I) | 1 090 581.00 | 511 023.00 | 579 558.00 | 1 090 581.00 |
BT Goods | 1 093 750.00 | 77 233.00 | 1 016 517.00 | 1 093 750.00 |
BX Customers and related accounts | 1 750 032.00 | 35 174.00 | 1 714 858.00 | 1 750 032.00 |
BZ Other receivables | 382 323.00 | | 382 323.00 | 382 323.00 |
CF Cash and cash equivalents | 78 822.00 | | 78 822.00 | 78 822.00 |
CH Prepaid expenses | 96 239.00 | | 96 239.00 | 96 239.00 |
CJ TOTAL (II) | 3 401 165.00 | 112 407.00 | 3 288 758.00 | 3 401 165.00 |
CO Grand total (0 to V) | 4 491 746.00 | 623 430.00 | 3 868 316.00 | 4 491 746.00 |
CX Development or Research and Development Expenses | | | | |
| |
| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
DA Share or individual capital | 1 500 000.00 | 1 500 000.00 | | 1 500 000.00 |
DH Retained earnings | -5 797 441.00 | -4 671 005.00 | | -5 797 441.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -258 122.00 | -1 126 436.00 | | -258 122.00 |
DL TOTAL (I) | -4 555 563.00 | -4 297 441.00 | | -4 555 563.00 |
DP Provisions for Risks | 151 715.00 | 176 343.00 | | 151 715.00 |
DR TOTAL (IV) | 151 715.00 | 176 343.00 | | 151 715.00 |
DU Loans and Debts from Credit Institutions (3) | 2 257.00 | 2 876.00 | | 2 257.00 |
DV Miscellaneous Loans and Financial Debts (4) | 4 383 852.00 | 3 986 012.00 | | 4 383 852.00 |
DX Trade payables and related accounts | 2 362 229.00 | 2 757 002.00 | | 2 362 229.00 |
DY Tax and social security liabilities | 1 274 259.00 | 1 111 373.00 | | 1 274 259.00 |
DZ Fixed asset liabilities and related accounts | 244 092.00 | 237 595.00 | | 244 092.00 |
EA Other liabilities | 730.00 | | | 730.00 |
EB Prepaid income (2) | 4 746.00 | | | 4 746.00 |
EC TOTAL (IV) | 8 272 164.00 | 8 094 859.00 | | 8 272 164.00 |
EE Grand total (I to V) | 3 868 316.00 | 3 973 760.00 | | 3 868 316.00 |
| |
| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
FA Sales of goods | 7 230 851.00 | | 7 230 851.00 | 7 230 851.00 |
FG Production sold - services | 602 392.00 | | 602 392.00 | 602 392.00 |
FJ Net sales | 7 833 243.00 | | 7 833 243.00 | 7 833 243.00 |
FO Operating subsidies | | | 4 397.00 | |
FP Reversals of depreciation and provisions, transfer of expenses | | | 128 830.00 | |
FQ Other income | | | 11 839.00 | |
FR Total operating income (I) | | | 7 978 307.00 | |
FS Purchases of goods (including customs duties) | | | 4 315 638.00 | |
FT Inventory change (goods) | | | 529 158.00 | |
FW Other purchases and external expenses | | | 1 464 437.00 | |
FX Taxes, duties, and similar payments | | | 87 761.00 | |
FY Salaries and Wages | | | 1 038 712.00 | |
FZ Social Security Contributions | | | 275 504.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 70 884.00 | |
GB Operating Expenses - Provisions | | | 25 781.00 | |
GC Operating Expenses - Current Assets: Provisions | | | 77 233.00 | |
GD Operating Expenses - Contingencies and Expenses: Provisions | | | 7 894.00 | |
GE Other Expenses | | | 38 977.00 | |
GF Total Operating Expenses (II) | | | 7 931 978.00 | |
GG - OPERATING RESULT (I - II) | | | 46 329.00 | |
GJ Financial income from other securities and fixed asset receivables | | | 16.00 | |
GL Other interest and similar income | | | 995.00 | |
GN Positive exchange differences | | | 523.00 | |
GP Total financial income (V) | | | 1 535.00 | |
GR Interest and similar expenses | | | 21 710.00 | |
GS Negative differences of foreign exchange | | | 61.00 | |
GU Total financial expenses (VI) | | | 21 771.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -20 235.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 26 094.00 | |
| |
| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
HA Exceptional income from management transactions | 100 226.00 | 349 846.00 | | 100 226.00 |
HB Exceptional income from capital transactions | 21 172.00 | 20 000.00 | | 21 172.00 |
HC Reversals of provisions and transfers of expenses | 29 084.00 | | | 29 084.00 |
HD Total exceptional income (VII) | 150 482.00 | 369 846.00 | | 150 482.00 |
HE Exceptional expenses on management operations | 103 448.00 | 101 882.00 | | 103 448.00 |
HF Exceptional expenses on capital transactions | 23 159.00 | 13 967.00 | | 23 159.00 |
HG Exceptional depreciation and provisions | 308 090.00 | 54 520.00 | | 308 090.00 |
HH Total exceptional expenses (VIII) | 434 697.00 | 170 370.00 | | 434 697.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | -284 215.00 | 199 476.00 | | -284 215.00 |
HL TOTAL REVENUE (I + III + V + VII) | 8 130 324.00 | 7 341 313.00 | | 8 130 324.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 8 388 446.00 | 8 467 749.00 | | 8 388 446.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -258 122.00 | -1 126 436.00 | | -258 122.00 |
| |
| 5 - Fixed assets increase - decrease | Gross value at beginning of year - Item by item | Revaluation - Disposals | Acquisition - Gross value at year-end | |
0G ACQUISITIONS Total General Total | 1 459 438.00 | | | 1 459 438.00 |
CZ ACQUISITIONS: Establishment, Development, or Research Expenses | 440 090.00 | | | 440 090.00 |
I3 DECREASES Total Financial Fixed Assets | | 11 855.00 | 157 982.00 | |
I4 DECREASES Grand Total | | 368 858.00 | 1 090 581.00 | |
IN DECREASES Start-up, development, or research expenses | | 308 090.00 | 132 000.00 | |
IO DECREASES Total including other intangible assets | | | 730 116.00 | |
IY DECREASES Total Tangible Fixed Assets | | 48 913.00 | 70 483.00 | |
KD ACQUISITIONS Total including other intangible assets | 730 116.00 | | | 730 116.00 |
LN ACQUISITIONS Total Tangible Fixed Assets | 119 395.00 | | | 119 395.00 |
LQ ACQUISITIONS Total Financial Fixed Assets | 169 837.00 | | | 169 837.00 |
| |
| 6 - Depreciation | Amount at beginning of year | Increase: allocation for the year | Diminution reprise | Year-end amount |
0N DEPRECIATION Grand Total | 285 425.00 | 378 974.00 | 333 843.00 | 285 425.00 |
CY DEPRECIATION Start-up, development, or research expenses | 105 600.00 | 26 400.00 | | 105 600.00 |
PE DEPRECIATION Total including other intangible assets | 120 000.00 | 338 090.00 | 308 090.00 | 120 000.00 |
QU DEPRECIATION Total Tangible Fixed Assets | 59 825.00 | 14 484.00 | 25 753.00 | 59 825.00 |
| |
| 7 - Provisions | Amount at beginning of year | Increase: allocation for the year | Diminution reprise | Year-end amount |
4A Provisions for litigation | | | | |
5V Other provisions for risks and expenses | | | | |
5Z Total provisions for risks and expenses | 176 343.00 | 7 894.00 | 32 521.00 | 176 343.00 |
6A on fixed assets – intangible | 154 686.00 | 25 781.00 | | 154 686.00 |
6N Inventories and work in progress | 109 176.00 | 77 233.00 | 109 176.00 | 109 176.00 |
6T Receivables | 35 174.00 | | | 35 174.00 |
7B Total provisions for depreciation | 299 036.00 | 103 014.00 | 109 176.00 | 299 036.00 |
7C Grand total | 475 378.00 | 110 908.00 | 141 697.00 | 475 378.00 |
UE of which provisions and reversals: - Operating | | 110 908.00 | 112 614.00 | |
UJ - Exceptional | | | 29 084.00 | |
| |
| 8 - Receivables and payables | Gross amount | Amount within 1 year | Amount 1 to 5 years | Amount more than 5 years |
8A Miscellaneous Loans and Financial Debts | 4 383 852.00 | 10 446.00 | 41 989.00 | 4 383 852.00 |
8B Suppliers and Related Accounts | 2 362 229.00 | 1 962 708.00 | 143 937.00 | 2 362 229.00 |
8C Staff and Related Accounts | 113 600.00 | 113 600.00 | | 113 600.00 |
8D Social Security and Other Social Organizations | 263 838.00 | 110 403.00 | 55 058.00 | 263 838.00 |
8J Fixed Asset Liabilities and Related Accounts | 244 092.00 | 40 388.00 | | 244 092.00 |
8K Other liabilities (including liabilities related to repo transactions) | 730.00 | 730.00 | | 730.00 |
8L Deferred income | 4 746.00 | 4 746.00 | | 4 746.00 |
UT Other financial assets | 157 982.00 | | | 157 982.00 |
UX Other trade receivables | 1 750 032.00 | | | 1 750 032.00 |
VB VAT | 241 459.00 | | | 241 459.00 |
VC Group and associates | 25 016.00 | | | 25 016.00 |
VG Loans with a maturity of up to one year at origin | 2 257.00 | 2 257.00 | | 2 257.00 |
VM Income taxes | 55 437.00 | | | 55 437.00 |
VN Other taxes, similar payments | 4 164.00 | | | 4 164.00 |
VP Miscellaneous | 14 887.00 | | | 14 887.00 |
VQ Other Taxes, Duties, and Similar Debts | 525 867.00 | 56 540.00 | 168 413.00 | 525 867.00 |
VR Miscellaneous debtors (including receivables related to repo transactions) | 41 360.00 | | | 41 360.00 |
VS Prepaid expenses | 96 239.00 | | | 96 239.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 2 386 575.00 | 910 575.00 | 1 476 000.00 | 2 386 575.00 |
VW VAT | 370 954.00 | 370 954.00 | | 370 954.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 8 272 164.00 | 2 672 771.00 | 409 397.00 | 8 272 164.00 |
