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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 | 92 000.00 | | 92 000.00 | 92 000.00 |
014 Intangible Assets - Other | 600.00 | 600.00 | | 600.00 |
028 Tangible Assets | 68 492.00 | 66 301.00 | 2 191.00 | 68 492.00 |
040 Financial Assets | 2 142.00 | | 2 142.00 | 2 142.00 |
044 Total Fixed Assets | 163 234.00 | 66 901.00 | 96 334.00 | 163 234.00 |
060 Merchandise inventory | 89 072.00 | 5 000.00 | 84 072.00 | 89 072.00 |
068 Receivables – Trade and related accounts | 908.00 | | 908.00 | 908.00 |
072 Receivables – Other | 8 229.00 | | 8 229.00 | 8 229.00 |
084 Cash | 28 192.00 | | 28 192.00 | 28 192.00 |
092 Prepaid expenses | | | | |
096 Total Current Assets + Prepaid Expenses | 126 402.00 | 5 000.00 | 121 402.00 | 126 402.00 |
110 Total Assets | 289 636.00 | 71 901.00 | 217 735.00 | 289 636.00 |
120 Share or Individual Capital | | | 10 000.00 | |
126 Legal Reserve | | | 1 000.00 | |
134 Retained Earnings | | | 89 880.00 | |
136 Profit for the Year | | | 6 303.00 | |
142 Total Equity - Total I | | | 107 183.00 | |
166 Suppliers and related accounts | | | 21 293.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 69 550.00 | | |
172 Other debts | | | 89 259.00 | |
176 Total debts | | | 110 552.00 | |
180 Liabilities Total | | | 217 735.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 622.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 224 324.00 | 243 956.00 | | 224 324.00 |
230 Other income | 5 008.00 | 9 736.00 | | 5 008.00 |
232 Total operating income excluding VAT | 229 332.00 | 253 692.00 | | 229 332.00 |
234 Purchases of goods (including customs duties) | 89 918.00 | 107 673.00 | | 89 918.00 |
236 Inventory change (goods) | -1 248.00 | -8 421.00 | | -1 248.00 |
238 Purchases of raw materials and other supplies (including royalties | 2 688.00 | 4 449.00 | | 2 688.00 |
242 Other external expenses | 32 584.00 | 37 059.00 | | 32 584.00 |
243 (including business tax) | 1 237.00 | | | 1 237.00 |
244 Taxes, duties and similar payments | 6 226.00 | 6 134.00 | | 6 226.00 |
250 Staff compensation | 64 866.00 | 65 310.00 | | 64 866.00 |
252 Social security contributions | 17 160.00 | 17 615.00 | | 17 160.00 |
254 Depreciation and amortization | 2 169.00 | 2 169.00 | | 2 169.00 |
256 Provisions | 5 000.00 | 5 000.00 | | 5 000.00 |
262 Other expenses | 332.00 | 308.00 | | 332.00 |
264 Total operating expenses | 219 696.00 | 237 296.00 | | 219 696.00 |
270 Operating profit | 9 636.00 | 16 396.00 | | 9 636.00 |
290 Exceptional income | 622.00 | | | 622.00 |
294 Financial expenses | 64.00 | 75.00 | | 64.00 |
300 Exceptional expenses | 3 349.00 | | | 3 349.00 |
306 Income tax's | 541.00 | 2 214.00 | | 541.00 |
310 Profit or loss | 6 303.00 | 14 106.00 | | 6 303.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
484 DECREASES Financial Assets | 3 259.00 | | | 3 259.00 |
490 Total Fixed Assets (Gross Value) | 166 493.00 | | | 166 493.00 |
494 Total Fixed Assets (Decreases) | 3 259.00 | | | 3 259.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 3 259.00 | | | 3 259.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 622.00 | | | 622.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -2 638.00 | | | -2 638.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 44 865.00 | | | 44 865.00 |
378 Amount of deductible VAT on goods and services | 17 754.00 | | | 17 754.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 5 000.00 | | | 5 000.00 |
644 DECREASES Provisions for Depreciation – On Inventories and Work in Progress | 5 000.00 | | | 5 000.00 |
682 INCREASES Total Statement of Provisions | 5 000.00 | | | 5 000.00 |
684 DECREASES in Total Provisions Statement | 5 000.00 | | | 5 000.00 |
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| 5 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
376 Average staff size | 2.00 | | | 2.00 |
