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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 |
014 Intangible Assets - Other | 1 850.00 | 1 850.00 | | 1 850.00 |
028 Tangible Assets | 59 220.00 | 56 231.00 | 2 989.00 | 59 220.00 |
040 Financial Assets | 15 692.00 | | 15 692.00 | 15 692.00 |
044 Total Fixed Assets | 196 763.00 | 58 081.00 | 138 682.00 | 196 763.00 |
060 Merchandise inventory | 3 592.00 | | 3 592.00 | 3 592.00 |
072 Receivables – Other | 26 670.00 | | 26 670.00 | 26 670.00 |
084 Cash | 7 778.00 | | 7 778.00 | 7 778.00 |
092 Prepaid expenses | 11 305.00 | | 11 305.00 | 11 305.00 |
096 Total Current Assets + Prepaid Expenses | 34 449.00 | | 34 449.00 | 34 449.00 |
110 Total Assets | 34 449.00 | | 34 449.00 | 34 449.00 |
120 Share or Individual Capital | | | 1 500.00 | |
126 Legal Reserve | | | 150.00 | |
132 Other Reserves | | | 85 607.00 | |
134 Retained Earnings | | | -24 368.00 | |
136 Profit for the Year | | | -31 668.00 | |
142 Total Equity - Total I | | | 31 220.00 | |
156 Loans and similar debts | | | 39 913.00 | |
166 Suppliers and related accounts | | | 720.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 928.00 | | |
172 Other debts | | | 2 509.00 | |
176 Total debts | | | 3 229.00 | |
180 Liabilities Total | | | 34 449.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 40 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 33 561.00 | | | 33 561.00 |
230 Other income | 219.00 | | | 219.00 |
232 Total operating income excluding VAT | 33 781.00 | | | 33 781.00 |
234 Purchases of goods (including customs duties) | 4 925.00 | | | 4 925.00 |
236 Inventory change (goods) | 3 592.00 | | | 3 592.00 |
242 Other external expenses | 29 251.00 | | | 29 251.00 |
243 (including business tax) | 1 442.00 | | | 1 442.00 |
244 Taxes, duties and similar payments | 5 061.00 | | | 5 061.00 |
250 Staff compensation | 13 172.00 | | | 13 172.00 |
252 Social security contributions | 14 176.00 | | | 14 176.00 |
254 Depreciation and amortization | 564.00 | | | 564.00 |
262 Other expenses | 421.00 | | | 421.00 |
264 Total operating expenses | 71 164.00 | | | 71 164.00 |
270 Operating profit | -37 383.00 | | | -37 383.00 |
280 Financial income | 113.00 | | | 113.00 |
290 Exceptional income | 146 311.00 | | | 146 311.00 |
294 Financial expenses | 1 515.00 | | | 1 515.00 |
300 Exceptional expenses | 139 193.00 | | | 139 193.00 |
310 Profit or loss | -31 668.00 | | | -31 668.00 |
374 Amount of VAT collected | 16 803.00 | | | 16 803.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
404 DECREASES Intangible assets – Goodwill | 120 000.00 | | | 120 000.00 |
414 DECREASES Intangible Assets – Other Intangible Assets | 1 850.00 | | | 1 850.00 |
484 DECREASES Financial Assets | 15 692.00 | | | 15 692.00 |
490 Total Fixed Assets (Gross Value) | 196 763.00 | | | 196 763.00 |
494 Total Fixed Assets (Decreases) | 196 763.00 | | | 196 763.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 3 365.00 | | | 3 365.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 40 000.00 | | | 40 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 36 634.00 | | | 36 634.00 |
