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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 55 907.00 | 39 052.00 | 16 856.00 | 55 907.00 |
028 Tangible Assets | 500.00 | 500.00 | | 500.00 |
044 Total Fixed Assets | 56 407.00 | 39 552.00 | 16 856.00 | 56 407.00 |
060 Merchandise inventory | 223 529.00 | 68 828.00 | 154 701.00 | 223 529.00 |
068 Receivables – Trade and related accounts | 89 253.00 | 1 332.00 | 87 921.00 | 89 253.00 |
072 Receivables – Other | 67 053.00 | | 67 053.00 | 67 053.00 |
084 Cash | 22 053.00 | | 22 053.00 | 22 053.00 |
092 Prepaid expenses | 244.00 | | 244.00 | 244.00 |
096 Total Current Assets + Prepaid Expenses | 402 132.00 | 70 160.00 | 331 972.00 | 402 132.00 |
110 Total Assets | 458 539.00 | 109 712.00 | 348 828.00 | 458 539.00 |
120 Share or Individual Capital | | | 50 000.00 | |
134 Retained Earnings | | | -7 862.00 | |
136 Profit for the Year | | | -3 619.00 | |
142 Total Equity - Total I | | | 38 519.00 | |
156 Loans and similar debts | | | 50 284.00 | |
166 Suppliers and related accounts | | | 221 368.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 12 195.00 | | |
172 Other debts | | | 38 657.00 | |
176 Total debts | | | 310 309.00 | |
180 Liabilities Total | | | 348 828.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 5 550.00 | |
195 Of which payables due in more than one year | | | 40 623.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 3 812.00 | | | 3 812.00 |
210 Sales of goods - France | 119 203.00 | 300 250.00 | | 119 203.00 |
218 Production of services sold - France | 21 214.00 | 10 184.00 | | 21 214.00 |
230 Other income | 50 665.00 | 71.00 | | 50 665.00 |
232 Total operating income excluding VAT | 191 082.00 | 310 505.00 | | 191 082.00 |
234 Purchases of goods (including customs duties) | 56 286.00 | 318 529.00 | | 56 286.00 |
236 Inventory change (goods) | -22 814.00 | -200 715.00 | | -22 814.00 |
238 Purchases of raw materials and other supplies (including royalties | | 1 387.00 | | |
242 Other external expenses | 40 911.00 | 84 132.00 | | 40 911.00 |
243 (including business tax) | 147.00 | | | 147.00 |
244 Taxes, duties and similar payments | 280.00 | 281.00 | | 280.00 |
250 Staff compensation | 36 785.00 | 23 908.00 | | 36 785.00 |
252 Social security contributions | -2 060.00 | 5 422.00 | | -2 060.00 |
254 Depreciation and amortization | 8 775.00 | 30 777.00 | | 8 775.00 |
256 Provisions | 70 160.00 | 50 008.00 | | 70 160.00 |
262 Other expenses | 4 483.00 | 1.00 | | 4 483.00 |
264 Total operating expenses | 192 806.00 | 313 729.00 | | 192 806.00 |
270 Operating profit | -1 724.00 | -3 224.00 | | -1 724.00 |
290 Exceptional income | 1 070.00 | | | 1 070.00 |
294 Financial expenses | 2 810.00 | 4 395.00 | | 2 810.00 |
300 Exceptional expenses | 154.00 | 243.00 | | 154.00 |
310 Profit or loss | -3 619.00 | -7 862.00 | | -3 619.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
412 INCREASES Intangible assets – Other Fixed Assets | 5 550.00 | | | 5 550.00 |
490 Total Fixed Assets (Gross Value) | 50 857.00 | | | 50 857.00 |
492 Total Fixed Assets (Increases) | 5 550.00 | | | 5 550.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 41 521.00 | | | 41 521.00 |
378 Amount of deductible VAT on goods and services | 17 742.00 | | | 17 742.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 68 828.00 | | | 68 828.00 |
644 DECREASES Provisions for Depreciation – On Inventories and Work in Progress | 50 008.00 | | | 50 008.00 |
652 INCREASES Provisions for depreciation – On receivables and related accounts | 1 332.00 | | | 1 332.00 |
682 INCREASES Total Statement of Provisions | 70 160.00 | | | 70 160.00 |
684 DECREASES in Total Provisions Statement | 50 008.00 | | | 50 008.00 |
