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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 | 3 390.00 | 1 117.00 | 2 273.00 | 3 390.00 |
040 Financial Assets | 56 000.00 | | 56 000.00 | 56 000.00 |
044 Total Fixed Assets | 56 000.00 | | 56 000.00 | 56 000.00 |
060 Merchandise inventory | 217 500.00 | | 217 500.00 | 217 500.00 |
064 Advances and down payments on orders | 400.00 | | 400.00 | 400.00 |
072 Receivables – Other | 12 310.00 | | 12 310.00 | 12 310.00 |
084 Cash | 940.00 | | 940.00 | 940.00 |
092 Prepaid expenses | 59.00 | | 59.00 | 59.00 |
096 Total Current Assets + Prepaid Expenses | 231 150.00 | | 231 150.00 | 231 150.00 |
110 Total Assets | 287 150.00 | | 287 150.00 | 287 150.00 |
120 Share or Individual Capital | | | 50 000.00 | |
134 Retained Earnings | | | -77.00 | |
136 Profit for the Year | | | -13 448.00 | |
142 Total Equity - Total I | | | 36 475.00 | |
166 Suppliers and related accounts | | | 229 523.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 20 000.00 | | |
172 Other debts | | | 21 152.00 | |
176 Total debts | | | 250 675.00 | |
180 Liabilities Total | | | 287 150.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 80 970.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 2 250.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 238 725.00 | | | 238 725.00 |
217 Production of services sold - Export | 35 000.00 | | | 35 000.00 |
218 Production of services sold - France | 35 000.00 | | | 35 000.00 |
230 Other income | 754.00 | | | 754.00 |
232 Total operating income excluding VAT | 754.00 | | | 754.00 |
234 Purchases of goods (including customs duties) | 217 500.00 | | | 217 500.00 |
236 Inventory change (goods) | -217 500.00 | | | -217 500.00 |
242 Other external expenses | 2 926.00 | | | 2 926.00 |
243 (including business tax) | 168.00 | | | 168.00 |
244 Taxes, duties and similar payments | 662.00 | | | 662.00 |
250 Staff compensation | 6 000.00 | | | 6 000.00 |
252 Social security contributions | 2 801.00 | | | 2 801.00 |
254 Depreciation and amortization | 92.00 | | | 92.00 |
262 Other expenses | 1 780.00 | | | 1 780.00 |
264 Total operating expenses | 14 261.00 | | | 14 261.00 |
270 Operating profit | -13 507.00 | | | -13 507.00 |
290 Exceptional income | 2 250.00 | | | 2 250.00 |
294 Financial expenses | 11.00 | | | 11.00 |
300 Exceptional expenses | 2 180.00 | | | 2 180.00 |
310 Profit or loss | -13 448.00 | | | -13 448.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 3 390.00 | | | 3 390.00 |
482 INCREASES Financial Assets | 77 580.00 | | | 77 580.00 |
484 DECREASES Financial Assets | 21 580.00 | | | 21 580.00 |
490 Total Fixed Assets (Gross Value) | 80 970.00 | | | 80 970.00 |
492 Total Fixed Assets (Increases) | 80 970.00 | | | 80 970.00 |
494 Total Fixed Assets (Decreases) | 24 970.00 | | | 24 970.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 2 181.00 | | | 2 181.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 2 250.00 | | | 2 250.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 69.00 | | | 69.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 14 631.00 | | | 14 631.00 |
378 Amount of deductible VAT on goods and services | 12 422.00 | | | 12 422.00 |
