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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 25 000.00 | | 25 000.00 | 25 000.00 |
028 Tangible Assets | 7 173.00 | 4 086.00 | 3 087.00 | 7 173.00 |
040 Financial Assets | 4 401.00 | | 4 401.00 | 4 401.00 |
044 Total Fixed Assets | 36 574.00 | 4 086.00 | 32 488.00 | 36 574.00 |
060 Merchandise inventory | 2 120.00 | | 2 120.00 | 2 120.00 |
068 Receivables – Trade and related accounts | 30.00 | | 30.00 | 30.00 |
084 Cash | 4 083.00 | | 4 083.00 | 4 083.00 |
096 Total Current Assets + Prepaid Expenses | 6 203.00 | | 6 203.00 | 6 203.00 |
110 Total Assets | 42 777.00 | 4 086.00 | 38 691.00 | 42 777.00 |
120 Share or Individual Capital | | | 1 000.00 | |
134 Retained Earnings | | | 6 185.00 | |
136 Profit for the Year | | | 2 663.00 | |
142 Total Equity - Total I | | | 9 848.00 | |
166 Suppliers and related accounts | | | 1 100.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 25 563.00 | | |
172 Other debts | | | 27 743.00 | |
176 Total debts | | | 28 843.00 | |
180 Liabilities Total | | | 38 691.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 36 574.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 22 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 210.00 | | | 210.00 |
210 Sales of goods - France | 7 415.00 | 7 300.00 | | 7 415.00 |
215 Production of goods sold - Export | 214.00 | | | 214.00 |
217 Production of services sold - Export | 218.00 | | | 218.00 |
218 Production of services sold - France | 25 803.00 | 26 952.00 | | 25 803.00 |
232 Total operating income excluding VAT | 33 218.00 | 34 252.00 | | 33 218.00 |
234 Purchases of goods (including customs duties) | 3 954.00 | 5 844.00 | | 3 954.00 |
236 Inventory change (goods) | -560.00 | -1 560.00 | | -560.00 |
238 Purchases of raw materials and other supplies (including royalties | 684.00 | 79.00 | | 684.00 |
242 Other external expenses | 24 559.00 | 23 366.00 | | 24 559.00 |
244 Taxes, duties and similar payments | 222.00 | 594.00 | | 222.00 |
250 Staff compensation | 9 200.00 | | | 9 200.00 |
252 Social security contributions | 8.00 | | | 8.00 |
254 Depreciation and amortization | 1 793.00 | 1 793.00 | | 1 793.00 |
264 Total operating expenses | 30 652.00 | 30 116.00 | | 30 652.00 |
270 Operating profit | 2 566.00 | 4 136.00 | | 2 566.00 |
290 Exceptional income | 97.00 | | | 97.00 |
300 Exceptional expenses | 5 000.00 | | | 5 000.00 |
306 Income tax's | | 620.00 | | |
310 Profit or loss | 2 663.00 | 3 516.00 | | 2 663.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 25 000.00 | | | 25 000.00 |
404 DECREASES Intangible assets – Goodwill | 5 000.00 | | | 5 000.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 5 000.00 | | | 5 000.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 1 400.00 | | | 1 400.00 |
482 INCREASES Financial Assets | 4 401.00 | | | 4 401.00 |
490 Total Fixed Assets (Gross Value) | 36 574.00 | | | 36 574.00 |
492 Total Fixed Assets (Increases) | 1 400.00 | | | 1 400.00 |
494 Total Fixed Assets (Decreases) | 5 000.00 | | | 5 000.00 |
