| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 80 000.00 | | 80 000.00 | 80 000.00 |
028 Tangible Assets | 23 033.00 | 3 804.00 | 19 229.00 | 23 033.00 |
040 Financial Assets | 22 000.00 | | 22 000.00 | 22 000.00 |
044 Total Fixed Assets | 125 033.00 | 3 804.00 | 121 229.00 | 125 033.00 |
060 Merchandise inventory | 192 591.00 | | 192 591.00 | 192 591.00 |
072 Receivables – Other | 14 061.00 | | 14 061.00 | 14 061.00 |
084 Cash | 30 354.00 | | 30 354.00 | 30 354.00 |
096 Total Current Assets + Prepaid Expenses | 237 005.00 | | 237 005.00 | 237 005.00 |
110 Total Assets | 362 039.00 | 3 804.00 | 358 234.00 | 362 039.00 |
120 Share or Individual Capital | | | 6 000.00 | |
126 Legal Reserve | | | 600.00 | |
134 Retained Earnings | | | 262 047.00 | |
136 Profit for the Year | | | -94 546.00 | |
142 Total Equity - Total I | | | 174 101.00 | |
156 Loans and similar debts | | | 79 296.00 | |
166 Suppliers and related accounts | | | 40 631.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 46 605.00 | | |
172 Other debts | | | 64 207.00 | |
176 Total debts | | | 184 134.00 | |
180 Liabilities Total | | | 358 234.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 125 033.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 14 586.00 | | | 14 586.00 |
210 Sales of goods - France | 129 082.00 | 61 783.00 | | 129 082.00 |
218 Production of services sold - France | | 399 457.00 | | |
226 Operating subsidies received | 1 241.00 | | | 1 241.00 |
230 Other income | 234.00 | 3.00 | | 234.00 |
232 Total operating income excluding VAT | 130 557.00 | 461 243.00 | | 130 557.00 |
234 Purchases of goods (including customs duties) | 287 414.00 | 20 413.00 | | 287 414.00 |
236 Inventory change (goods) | -192 591.00 | 1 981.00 | | -192 591.00 |
238 Purchases of raw materials and other supplies (including royalties | | 98 065.00 | | |
240 Inventory changes (raw materials and supplies) | | 1 479.00 | | |
242 Other external expenses | 74 636.00 | 66 493.00 | | 74 636.00 |
243 (including business tax) | 163.00 | | | 163.00 |
244 Taxes, duties and similar payments | 8 519.00 | 5 061.00 | | 8 519.00 |
250 Staff compensation | 34 025.00 | 222 882.00 | | 34 025.00 |
252 Social security contributions | 4 637.00 | 61 621.00 | | 4 637.00 |
254 Depreciation and amortization | 3 804.00 | 20 305.00 | | 3 804.00 |
262 Other expenses | 1.00 | 4.00 | | 1.00 |
264 Total operating expenses | 220 446.00 | 498 304.00 | | 220 446.00 |
270 Operating profit | -89 889.00 | -37 060.00 | | -89 889.00 |
290 Exceptional income | | 462 940.00 | | |
294 Financial expenses | 3 351.00 | 2 025.00 | | 3 351.00 |
300 Exceptional expenses | 1 306.00 | 190 572.00 | | 1 306.00 |
306 Income tax's | | 45 788.00 | | |
310 Profit or loss | -94 546.00 | 187 496.00 | | -94 546.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 80 000.00 | | | 80 000.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 7 665.00 | | | 7 665.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 12 035.00 | | | 12 035.00 |
462 INCREASES Tangible Assets – Transportation Equipment | 3 333.00 | | | 3 333.00 |
482 INCREASES Financial Assets | 22 000.00 | | | 22 000.00 |
492 Total Fixed Assets (Increases) | 125 033.00 | | | 125 033.00 |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 38 369.00 | | | 38 369.00 |
378 Amount of deductible VAT on goods and services | 38 165.00 | | | 38 165.00 |
