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| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 48 780.00 | 20 000.00 | 28 780.00 | 48 780.00 |
028 Tangible Assets | 18 285.00 | 7 699.00 | 10 586.00 | 18 285.00 |
040 Financial Assets | 28 715.00 | | 28 715.00 | 28 715.00 |
044 Total Fixed Assets | 95 781.00 | 27 699.00 | 68 081.00 | 95 781.00 |
060 Merchandise inventory | 567.00 | | 567.00 | 567.00 |
072 Receivables – Other | 1 911.00 | | 1 911.00 | 1 911.00 |
084 Cash | 1 339.00 | | 1 339.00 | 1 339.00 |
096 Total Current Assets + Prepaid Expenses | 3 817.00 | | 3 817.00 | 3 817.00 |
110 Total Assets | 99 597.00 | 27 699.00 | 71 898.00 | 99 597.00 |
120 Share or Individual Capital | | | 10 000.00 | |
126 Legal Reserve | | | 1 000.00 | |
132 Other Reserves | | | 388.00 | |
136 Profit for the Year | | | -5 404.00 | |
142 Total Equity - Total I | | | 5 984.00 | |
156 Loans and similar debts | | | 537.00 | |
166 Suppliers and related accounts | | | 23 801.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 25 000.00 | | |
172 Other debts | | | 34 957.00 | |
174 Prepaid income | | | 6 619.00 | |
176 Total debts | | | 65 914.00 | |
180 Liabilities Total | | | 71 898.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 25 000.00 | |
AH Goodwill | 48 780.00 | 20 000.00 | 28 780.00 | 48 780.00 |
AR Technical installations, industrial equipment and tools | 16 360.00 | 10 068.00 | 6 291.00 | 16 360.00 |
AT Other tangible assets | 1 925.00 | 1 310.00 | 614.00 | 1 925.00 |
BH Other financial assets | 215.00 | | 215.00 | 215.00 |
BJ TOTAL (I) | 92 280.00 | 31 379.00 | 60 900.00 | 92 280.00 |
BT Goods | | | | |
BZ Other receivables | 1 262.00 | | 1 262.00 | 1 262.00 |
CF Cash and cash equivalents | | | | |
CJ TOTAL (II) | 1 262.00 | | 1 262.00 | 1 262.00 |
CO Grand total (0 to V) | 93 543.00 | 31 379.00 | 62 163.00 | 93 543.00 |
CU Other investments | 25 000.00 | | 25 000.00 | 25 000.00 |
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| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 50 576.00 | | | 50 576.00 |
218 Production of services sold - France | 10 024.00 | | | 10 024.00 |
226 Operating subsidies received | 7 495.00 | | | 7 495.00 |
230 Other income | 307.00 | | | 307.00 |
232 Total operating income excluding VAT | 68 401.00 | | | 68 401.00 |
234 Purchases of goods (including customs duties) | 21 962.00 | | | 21 962.00 |
236 Inventory change (goods) | -567.00 | | | -567.00 |
240 Inventory changes (raw materials and supplies) | 640.00 | | | 640.00 |
242 Other external expenses | 29 790.00 | | | 29 790.00 |
243 (including business tax) | 387.00 | | | 387.00 |
244 Taxes, duties and similar payments | 1 504.00 | | | 1 504.00 |
250 Staff compensation | 11 521.00 | | | 11 521.00 |
252 Social security contributions | 1 883.00 | | | 1 883.00 |
254 Depreciation and amortization | 3 680.00 | | | 3 680.00 |
256 Provisions | 20 000.00 | | | 20 000.00 |
262 Other expenses | 222.00 | | | 222.00 |
264 Total operating expenses | 90 636.00 | | | 90 636.00 |
270 Operating profit | -22 236.00 | | | -22 236.00 |
290 Exceptional income | 17 552.00 | | | 17 552.00 |
294 Financial expenses | 613.00 | | | 613.00 |
300 Exceptional expenses | 108.00 | | | 108.00 |
310 Profit or loss | -5 404.00 | | | -5 404.00 |
374 Amount of VAT collected | 8 091.00 | | | 8 091.00 |
376 Average staff size | 2.00 | | | 2.00 |
378 Amount of deductible VAT on goods and services | 5 305.00 | | | 5 305.00 |
DA Share or individual capital | 10 000.00 | 10 000.00 | | 10 000.00 |
DD Legal reserve (1) | 1 000.00 | 1 000.00 | | 1 000.00 |
DG Other reserves | 388.00 | 388.00 | | 388.00 |
DH Retained earnings | -5 403.00 | | | -5 403.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -13 221.00 | -5 403.00 | | -13 221.00 |
DL TOTAL (I) | -7 237.00 | 5 984.00 | | -7 237.00 |
DU Loans and Debts from Credit Institutions (3) | 1 797.00 | 537.00 | | 1 797.00 |
DV Miscellaneous Loans and Financial Debts (4) | 35 654.00 | 25 000.00 | | 35 654.00 |
DX Trade payables and related accounts | 18 900.00 | 23 800.00 | | 18 900.00 |
DY Tax and social security liabilities | 7 121.00 | 6 870.00 | | 7 121.00 |
EA Other liabilities | | 3 085.00 | | |
EB Prepaid income (2) | 5 928.00 | 6 618.00 | | 5 928.00 |
EC TOTAL (IV) | 69 401.00 | 65 913.00 | | 69 401.00 |
EE Grand total (I to V) | 62 163.00 | 71 898.00 | | 62 163.00 |
EH Including current bank overdrafts and credit balances from banks and postal accounts | 1 797.00 | 537.00 | | 1 797.00 |
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| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
482 INCREASES Financial Assets | 25 000.00 | | | 25 000.00 |
490 Total Fixed Assets (Gross Value) | 70 781.00 | | | 70 781.00 |
492 Total Fixed Assets (Increases) | 25 000.00 | | | 25 000.00 |
FA Sales of goods | 3 621.00 | | 3 621.00 | 3 621.00 |
FG Production sold - services | 90.00 | | 90.00 | 90.00 |
FJ Net sales | 3 711.00 | | 3 711.00 | 3 711.00 |
FN Capitalized production | | | | |
FO Operating subsidies | | | | |
FP Reversals of depreciation and provisions, transfer of expenses | | | 226.00 | |
FR Total operating income (I) | | | 3 938.00 | |
FT Inventory change (goods) | | | 1 028.00 | |
FU Purchases of raw materials and other supplies | | | 567.00 | |
FV Inventory change (raw materials and supplies) | | | | |
FW Other purchases and external expenses | | | 17 657.00 | |
FX Taxes, duties, and similar payments | | | 292.00 | |
FY Salaries and Wages | | | 583.00 | |
FZ Social Security Contributions | | | -190.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 3 680.00 | |
GC Operating Expenses - Current Assets: Provisions | | | | |
GE Other Expenses | | | | |
GF Total Operating Expenses (II) | | | 23 618.00 | |
GG - OPERATING RESULT (I - II) | | | -19 680.00 | |
GR Interest and similar expenses | | | 1 168.00 | |
GU Total financial expenses (VI) | | | 1 168.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -1 168.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -20 849.00 | |
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| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
HB Exceptional income from capital transactions | 12 123.00 | 17 552.00 | | 12 123.00 |
HD Total exceptional income (VII) | 12 123.00 | 17 552.00 | | 12 123.00 |
HE Exceptional expenses on management operations | | 63.00 | | |
HG Exceptional depreciation and provisions | 4 496.00 | 107.00 | | 4 496.00 |
HH Total exceptional expenses (VIII) | 4 496.00 | 107.00 | | 4 496.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | 7 627.00 | 17 444.00 | | 7 627.00 |
HL TOTAL REVENUE (I + III + V + VII) | 16 061.00 | 85 952.00 | | 16 061.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 29 283.00 | 91 356.00 | | 29 283.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -13 221.00 | -5 403.00 | | -13 221.00 |
