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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 | 120 000.00 | | 120 000.00 | 120 000.00 |
040 Financial Assets | 5 372.00 | | 5 372.00 | 5 372.00 |
044 Total Fixed Assets | 125 372.00 | | 125 372.00 | 125 372.00 |
060 Merchandise inventory | 4 500.00 | | 4 500.00 | 4 500.00 |
072 Receivables – Other | 1 134.00 | | 1 134.00 | 1 134.00 |
084 Cash | 2 135.00 | | 2 135.00 | 2 135.00 |
096 Total Current Assets + Prepaid Expenses | 7 769.00 | | 7 769.00 | 7 769.00 |
110 Total Assets | 133 142.00 | | 133 142.00 | 133 142.00 |
120 Share or Individual Capital | | | 1 000.00 | |
136 Profit for the Year | | | 3 035.00 | |
142 Total Equity - Total I | | | 4 035.00 | |
156 Loans and similar debts | | | 75 442.00 | |
166 Suppliers and related accounts | | | 3 916.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 23 310.00 | | |
172 Other debts | | | 49 748.00 | |
176 Total debts | | | 129 107.00 | |
180 Liabilities Total | | | 133 142.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 125 372.00 | |
AH Goodwill | 120 000.00 | | 120 000.00 | 120 000.00 |
AR Technical installations, industrial equipment and tools | 7 975.00 | 1 153.00 | 6 822.00 | 7 975.00 |
AT Other tangible assets | 25 005.00 | 7 229.00 | 17 776.00 | 25 005.00 |
BH Other financial assets | 5 372.00 | | 5 372.00 | 5 372.00 |
BJ TOTAL (I) | 158 353.00 | 8 382.00 | 149 971.00 | 158 353.00 |
BT Goods | 4 025.00 | | 4 025.00 | 4 025.00 |
BZ Other receivables | 14 474.00 | | 14 474.00 | 14 474.00 |
CF Cash and cash equivalents | 1 420.00 | | 1 420.00 | 1 420.00 |
CJ TOTAL (II) | 19 919.00 | | 19 919.00 | 19 919.00 |
CO Grand total (0 to V) | 178 272.00 | 8 382.00 | 169 890.00 | 178 272.00 |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 127 846.00 | | | 127 846.00 |
232 Total operating income excluding VAT | 127 846.00 | | | 127 846.00 |
234 Purchases of goods (including customs duties) | 38 294.00 | | | 38 294.00 |
236 Inventory change (goods) | -4 500.00 | | | -4 500.00 |
242 Other external expenses | 67 020.00 | | | 67 020.00 |
250 Staff compensation | 20 510.00 | | | 20 510.00 |
252 Social security contributions | 2 950.00 | | | 2 950.00 |
264 Total operating expenses | 124 275.00 | | | 124 275.00 |
270 Operating profit | 3 571.00 | | | 3 571.00 |
306 Income tax's | 536.00 | | | 536.00 |
310 Profit or loss | 3 035.00 | | | 3 035.00 |
374 Amount of VAT collected | 11 475.00 | | | 11 475.00 |
378 Amount of deductible VAT on goods and services | 13 755.00 | | | 13 755.00 |
DA Share or individual capital | 1 000.00 | 1 000.00 | | 1 000.00 |
DD Legal reserve (1) | 100.00 | 100.00 | | 100.00 |
DH Retained earnings | 6 220.00 | 2 935.00 | | 6 220.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 2 414.00 | 3 285.00 | | 2 414.00 |
DL TOTAL (I) | 9 735.00 | 7 320.00 | | 9 735.00 |
DU Loans and Debts from Credit Institutions (3) | 33 890.00 | 63 717.00 | | 33 890.00 |
DV Miscellaneous Loans and Financial Debts (4) | 92 610.00 | 69 601.00 | | 92 610.00 |
DX Trade payables and related accounts | 4 008.00 | 2 407.00 | | 4 008.00 |
DY Tax and social security liabilities | 29 647.00 | 24 294.00 | | 29 647.00 |
EC TOTAL (IV) | 160 155.00 | 160 020.00 | | 160 155.00 |
EE Grand total (I to V) | 169 890.00 | 167 340.00 | | 169 890.00 |
EG Accrued income and payables due within one year | 160 155.00 | 160 020.00 | | 160 155.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 120 000.00 | | | 120 000.00 |
482 INCREASES Financial Assets | 5 372.00 | | | 5 372.00 |
492 Total Fixed Assets (Increases) | 125 372.00 | | | 125 372.00 |
FA Sales of goods | | | | |
FD Production sold - goods | 136 276.00 | | 136 276.00 | 136 276.00 |
FJ Net sales | 136 276.00 | | 136 276.00 | 136 276.00 |
FP Reversals of depreciation and provisions, transfer of expenses | | | 9 134.00 | |
FR Total operating income (I) | | | 145 410.00 | |
FS Purchases of goods (including customs duties) | | | | |
FT Inventory change (goods) | | | -185.00 | |
FU Purchases of raw materials and other supplies | | | 57 916.00 | |
FW Other purchases and external expenses | | | 42 590.00 | |
FX Taxes, duties, and similar payments | | | 1 933.00 | |
FY Salaries and Wages | | | 32 899.00 | |
FZ Social Security Contributions | | | 232.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 5 046.00 | |
GE Other Expenses | | | 1 351.00 | |
GF Total Operating Expenses (II) | | | 141 782.00 | |
GG - OPERATING RESULT (I - II) | | | 3 628.00 | |
GR Interest and similar expenses | | | 493.00 | |
GU Total financial expenses (VI) | | | 493.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -493.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 3 134.00 | |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
HE Exceptional expenses on management operations | 250.00 | 900.00 | | 250.00 |
HH Total exceptional expenses (VIII) | 250.00 | 900.00 | | 250.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | -250.00 | -900.00 | | -250.00 |
HK Income tax | 470.00 | 738.00 | | 470.00 |
HL TOTAL REVENUE (I + III + V + VII) | 145 410.00 | 148 713.00 | | 145 410.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 142 996.00 | 145 428.00 | | 142 996.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 2 414.00 | 3 285.00 | | 2 414.00 |
