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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 | 88 000.00 | | 88 000.00 | 88 000.00 |
028 Tangible Assets | 23 498.00 | 7 556.00 | 15 942.00 | 23 498.00 |
040 Financial Assets | 3 699.00 | | 3 699.00 | 3 699.00 |
044 Total Fixed Assets | 115 197.00 | 7 556.00 | 107 641.00 | 115 197.00 |
060 Merchandise inventory | 43 834.00 | | 43 834.00 | 43 834.00 |
072 Receivables – Other | 2 155.00 | | 2 155.00 | 2 155.00 |
084 Cash | 12 095.00 | | 12 095.00 | 12 095.00 |
096 Total Current Assets + Prepaid Expenses | 58 085.00 | | 58 085.00 | 58 085.00 |
110 Total Assets | 173 282.00 | 7 556.00 | 165 726.00 | 173 282.00 |
120 Share or Individual Capital | | | 10 000.00 | |
134 Retained Earnings | | | -20 417.00 | |
136 Profit for the Year | | | 10 612.00 | |
142 Total Equity - Total I | | | 195.00 | |
156 Loans and similar debts | | | | |
166 Suppliers and related accounts | | | 43 073.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 86 484.00 | | |
172 Other debts | | | 122 458.00 | |
176 Total debts | | | 165 531.00 | |
180 Liabilities Total | | | 165 726.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 75 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 169 355.00 | 271 654.00 | | 169 355.00 |
230 Other income | 3 019.00 | 61.00 | | 3 019.00 |
232 Total operating income excluding VAT | 172 374.00 | 271 716.00 | | 172 374.00 |
234 Purchases of goods (including customs duties) | 112 481.00 | 251 896.00 | | 112 481.00 |
236 Inventory change (goods) | 28 044.00 | -71 878.00 | | 28 044.00 |
238 Purchases of raw materials and other supplies (including royalties | | 326.00 | | |
242 Other external expenses | 32 034.00 | 54 201.00 | | 32 034.00 |
243 (including business tax) | 70.00 | | | 70.00 |
244 Taxes, duties and similar payments | 720.00 | 2 579.00 | | 720.00 |
250 Staff compensation | 34 604.00 | 37 501.00 | | 34 604.00 |
252 Social security contributions | 10 979.00 | 8 581.00 | | 10 979.00 |
254 Depreciation and amortization | 2 889.00 | 4 667.00 | | 2 889.00 |
262 Other expenses | 64.00 | 36.00 | | 64.00 |
264 Total operating expenses | 221 814.00 | 287 910.00 | | 221 814.00 |
270 Operating profit | -49 440.00 | -16 195.00 | | -49 440.00 |
280 Financial income | | 66.00 | | |
290 Exceptional income | 62 613.00 | | | 62 613.00 |
294 Financial expenses | 2 557.00 | 4 435.00 | | 2 557.00 |
300 Exceptional expenses | 4.00 | 199.00 | | 4.00 |
306 Income tax's | | -344.00 | | |
310 Profit or loss | 10 612.00 | -20 417.00 | | 10 612.00 |
374 Amount of VAT collected | 33 575.00 | | | 33 575.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
404 DECREASES Intangible assets – Goodwill | 88 000.00 | | | 88 000.00 |
482 INCREASES Financial Assets | 211.00 | | | 211.00 |
484 DECREASES Financial Assets | 3 699.00 | | | 3 699.00 |
490 Total Fixed Assets (Gross Value) | 114 986.00 | | | 114 986.00 |
492 Total Fixed Assets (Increases) | 211.00 | | | 211.00 |
494 Total Fixed Assets (Decreases) | 115 197.00 | | | 115 197.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 101 412.00 | | | 101 412.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 75 000.00 | | | 75 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -26 412.00 | | | -26 412.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
378 Amount of deductible VAT on goods and services | 3 307.00 | | | 3 307.00 |
