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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 | 500.00 | 25.00 | 475.00 | 500.00 |
040 Financial Assets | 500.00 | | 500.00 | 500.00 |
044 Total Fixed Assets | 1 000.00 | 25.00 | 975.00 | 1 000.00 |
060 Merchandise inventory | 55 000.00 | | 55 000.00 | 55 000.00 |
068 Receivables – Trade and related accounts | 12 408.00 | | 12 408.00 | 12 408.00 |
084 Cash | 4 913.00 | | 4 913.00 | 4 913.00 |
096 Total Current Assets + Prepaid Expenses | 72 321.00 | | 72 321.00 | 72 321.00 |
110 Total Assets | 73 321.00 | 25.00 | 73 296.00 | 73 321.00 |
120 Share or Individual Capital | | | 1 500.00 | |
126 Legal Reserve | | | 150.00 | |
134 Retained Earnings | | | 1 642.00 | |
136 Profit for the Year | | | 8 658.00 | |
142 Total Equity - Total I | | | 11 950.00 | |
166 Suppliers and related accounts | | | 51 943.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 4 172.00 | | |
172 Other debts | | | 9 403.00 | |
176 Total debts | | | 61 346.00 | |
180 Liabilities Total | | | 73 296.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 2 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 2 400.00 | | | 2 400.00 |
210 Sales of goods - France | 217 279.00 | | | 217 279.00 |
232 Total operating income excluding VAT | 217 279.00 | | | 217 279.00 |
234 Purchases of goods (including customs duties) | 228 615.00 | | | 228 615.00 |
236 Inventory change (goods) | -44 000.00 | | | -44 000.00 |
242 Other external expenses | 16 740.00 | | | 16 740.00 |
243 (including business tax) | 161.00 | | | 161.00 |
244 Taxes, duties and similar payments | 487.00 | | | 487.00 |
254 Depreciation and amortization | 617.00 | | | 617.00 |
264 Total operating expenses | 202 459.00 | | | 202 459.00 |
270 Operating profit | 14 820.00 | | | 14 820.00 |
290 Exceptional income | 2 000.00 | | | 2 000.00 |
300 Exceptional expenses | 6 450.00 | | | 6 450.00 |
306 Income tax's | 1 712.00 | | | 1 712.00 |
310 Profit or loss | 8 658.00 | | | 8 658.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
462 INCREASES Tangible Assets – Transportation Equipment | 6 500.00 | | | 6 500.00 |
482 INCREASES Financial Assets | 500.00 | | | 500.00 |
484 DECREASES Financial Assets | 400.00 | | | 400.00 |
490 Total Fixed Assets (Gross Value) | 400.00 | | | 400.00 |
492 Total Fixed Assets (Increases) | 7 000.00 | | | 7 000.00 |
494 Total Fixed Assets (Decreases) | 6 400.00 | | | 6 400.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 2 000.00 | | | 2 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -3 408.00 | | | -3 408.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 56 679.00 | | | 56 679.00 |
378 Amount of deductible VAT on goods and services | 51 967.00 | | | 51 967.00 |
