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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 | 19 000.00 | | 19 000.00 | 19 000.00 |
028 Tangible Assets | 59 614.00 | 49 610.00 | 10 004.00 | 59 614.00 |
040 Financial Assets | 2 232.00 | | 2 232.00 | 2 232.00 |
044 Total Fixed Assets | 80 846.00 | 49 610.00 | 31 236.00 | 80 846.00 |
050 Raw materials, supplies, in progress | 500.00 | | 500.00 | 500.00 |
060 Merchandise inventory | 53 621.00 | | 53 621.00 | 53 621.00 |
064 Advances and down payments on orders | | | | |
068 Receivables – Trade and related accounts | 60 375.00 | 3 427.00 | 56 949.00 | 60 375.00 |
072 Receivables – Other | 17 161.00 | | 17 161.00 | 17 161.00 |
084 Cash | 1 216.00 | | 1 216.00 | 1 216.00 |
092 Prepaid expenses | 2 941.00 | | 2 941.00 | 2 941.00 |
096 Total Current Assets + Prepaid Expenses | 135 814.00 | 3 427.00 | 132 387.00 | 135 814.00 |
110 Total Assets | 216 659.00 | 53 036.00 | 163 623.00 | 216 659.00 |
120 Share or Individual Capital | | | 7 622.00 | |
126 Legal Reserve | | | 948.00 | |
134 Retained Earnings | | | 62 419.00 | |
136 Profit for the Year | | | -8 580.00 | |
142 Total Equity - Total I | | | 62 409.00 | |
156 Loans and similar debts | | | 31 697.00 | |
166 Suppliers and related accounts | | | 36 956.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 1 753.00 | | |
172 Other debts | | | 32 561.00 | |
176 Total debts | | | 101 214.00 | |
180 Liabilities Total | | | 163 623.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 699.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 7 344.00 | |
195 Of which payables due in more than one year | | | 6 458.00 | |
AJ Other Intangible Assets | 19 000.00 | | 19 000.00 | 19 000.00 |
AN Land | 8 370.00 | | 8 370.00 | 8 370.00 |
AR Technical installations, industrial equipment and tools | 21 322.00 | 20 798.00 | 524.00 | 21 322.00 |
AT Other tangible assets | 34 290.00 | 29 544.00 | 4 745.00 | 34 290.00 |
BD Other fixed assets | 313.00 | | 313.00 | 313.00 |
BH Other financial assets | 232.00 | | 232.00 | 232.00 |
BJ TOTAL (I) | 83 527.00 | 50 342.00 | 33 184.00 | 83 527.00 |
BP Services in progress | | | | |
BT Goods | 30 055.00 | | 30 055.00 | 30 055.00 |
BX Customers and related accounts | 50 566.00 | 4 167.00 | 46 399.00 | 50 566.00 |
BZ Other receivables | 22 358.00 | | 22 358.00 | 22 358.00 |
CF Cash and cash equivalents | 4 825.00 | | 4 825.00 | 4 825.00 |
CH Prepaid expenses | 8 234.00 | | 8 234.00 | 8 234.00 |
CJ TOTAL (II) | 116 038.00 | 4 167.00 | 111 871.00 | 116 038.00 |
CO Grand total (0 to V) | 199 564.00 | 54 509.00 | 145 055.00 | 199 564.00 |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 257 002.00 | 257 980.00 | | 257 002.00 |
218 Production of services sold - France | 86 398.00 | 85 497.00 | | 86 398.00 |
222 Inventory production | -1 656.00 | | | -1 656.00 |
226 Operating subsidies received | 3 300.00 | | | 3 300.00 |
230 Other income | 3 055.00 | 1 545.00 | | 3 055.00 |
232 Total operating income excluding VAT | 348 099.00 | 345 022.00 | | 348 099.00 |
234 Purchases of goods (including customs duties) | 207 098.00 | 180 006.00 | | 207 098.00 |
236 Inventory change (goods) | -21 811.00 | -398.00 | | -21 811.00 |
238 Purchases of raw materials and other supplies (including royalties | 71.00 | | | 71.00 |
242 Other external expenses | 88 034.00 | 87 615.00 | | 88 034.00 |
243 (including business tax) | 1 524.00 | | | 1 524.00 |
244 Taxes, duties and similar payments | 3 119.00 | 5 156.00 | | 3 119.00 |
24B (including equipment leasing) | 2 926.00 | | | 2 926.00 |
250 Staff compensation | 72 077.00 | 60 145.00 | | 72 077.00 |
252 Social security contributions | 9 032.00 | 22 524.00 | | 9 032.00 |
254 Depreciation and amortization | 972.00 | 3 832.00 | | 972.00 |
256 Provisions | | 938.00 | | |
262 Other expenses | | 328.00 | | |
264 Total operating expenses | 358 592.00 | 360 145.00 | | 358 592.00 |
270 Operating profit | -10 492.00 | -15 124.00 | | -10 492.00 |
280 Financial income | 139.00 | 87.00 | | 139.00 |
290 Exceptional income | 7 345.00 | 13 281.00 | | 7 345.00 |
294 Financial expenses | 396.00 | 479.00 | | 396.00 |
300 Exceptional expenses | 5 705.00 | 7 876.00 | | 5 705.00 |
306 Income tax's | -528.00 | | | -528.00 |
310 Profit or loss | -8 580.00 | -10 110.00 | | -8 580.00 |
DA Share or individual capital | 7 622.00 | 7 622.00 | | 7 622.00 |
DD Legal reserve (1) | 948.00 | 948.00 | | 948.00 |
DH Retained earnings | 53 839.00 | 62 419.00 | | 53 839.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -15 716.00 | -8 580.00 | | -15 716.00 |
DL TOTAL (I) | 46 693.00 | 62 409.00 | | 46 693.00 |
DU Loans and Debts from Credit Institutions (3) | 8 143.00 | 31 697.00 | | 8 143.00 |
DV Miscellaneous Loans and Financial Debts (4) | 14 143.00 | 1 753.00 | | 14 143.00 |
DX Trade payables and related accounts | 48 127.00 | 36 956.00 | | 48 127.00 |
DY Tax and social security liabilities | 16 379.00 | 15 805.00 | | 16 379.00 |
EA Other liabilities | 11 571.00 | 15 004.00 | | 11 571.00 |
EC TOTAL (IV) | 98 362.00 | 101 214.00 | | 98 362.00 |
EE Grand total (I to V) | 145 055.00 | 163 623.00 | | 145 055.00 |
EG Accrued income and payables due within one year | 98 362.00 | 101 214.00 | | 98 362.00 |
EH Including current bank overdrafts and credit balances from banks and postal accounts | 894.00 | 9 996.00 | | 894.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 699.00 | | | 699.00 |
490 Total Fixed Assets (Gross Value) | 90 150.00 | | | 90 150.00 |
492 Total Fixed Assets (Increases) | 699.00 | | | 699.00 |
494 Total Fixed Assets (Decreases) | 10 003.00 | | | 10 003.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 5 574.00 | | | 5 574.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 7 344.00 | | | 7 344.00 |
FA Sales of goods | | | 216 174.00 | |
FG Production sold - services | | | 76 576.00 | |
FJ Net sales | | | 292 750.00 | |
FM Inventory production | | | -500.00 | |
FO Operating subsidies | | | 1 100.00 | |
FP Reversals of depreciation and provisions, transfer of expenses | | | | |
FQ Other income | | | 8.00 | |
FR Total operating income (I) | | | 293 358.00 | |
FS Purchases of goods (including customs duties) | | | 134 095.00 | |
FT Inventory change (goods) | | | 23 566.00 | |
FU Purchases of raw materials and other supplies | | | 71.00 | |
FW Other purchases and external expenses | | | 83 439.00 | |
FX Taxes, duties, and similar payments | | | 2 900.00 | |
FY Salaries and Wages | | | 53 934.00 | |
FZ Social Security Contributions | | | 10 533.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 1 473.00 | |
GE Other Expenses | | | 24.00 | |
GF Total Operating Expenses (II) | | | 310 034.00 | |
GG - OPERATING RESULT (I - II) | | | -16 676.00 | |
GK Income from other securities and fixed asset receivables | | | 82.00 | |
GP Total financial income (V) | | | 82.00 | |
GR Interest and similar expenses | | | 602.00 | |
GU Total financial expenses (VI) | | | 602.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -520.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -17 196.00 | |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 66 084.00 | | | 66 084.00 |
378 Amount of deductible VAT on goods and services | 45 879.00 | | | 45 879.00 |
654 DECREASES in Impairment Provisions – On Trade Receivables and Related Accounts | 324.00 | | | 324.00 |
684 DECREASES in Total Provisions Statement | 324.00 | | | 324.00 |
HD Total exceptional income (VII) | 2 113.00 | 7 345.00 | | 2 113.00 |
HH Total exceptional expenses (VIII) | 1 705.00 | 5 705.00 | | 1 705.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | 408.00 | 1 641.00 | | 408.00 |
HK Income tax | -1 072.00 | -528.00 | | -1 072.00 |
HL TOTAL REVENUE (I + III + V + VII) | 295 553.00 | 355 584.00 | | 295 553.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 311 269.00 | 364 164.00 | | 311 269.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -15 716.00 | -8 580.00 | | -15 716.00 |
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| 5 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
376 Average staff size | 3.00 | | | 3.00 |
