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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 | 210 000.00 | | 210 000.00 | 210 000.00 |
014 Intangible Assets - Other | 12 810.00 | 12 798.00 | 12.00 | 12 810.00 |
028 Tangible Assets | 98 411.00 | 73 274.00 | 25 137.00 | 98 411.00 |
040 Financial Assets | 6 094.00 | | 6 094.00 | 6 094.00 |
044 Total Fixed Assets | 327 314.00 | 86 072.00 | 241 242.00 | 327 314.00 |
050 Raw materials, supplies, in progress | 2 650.00 | | 2 650.00 | 2 650.00 |
060 Merchandise inventory | 98 960.00 | | 98 960.00 | 98 960.00 |
068 Receivables – Trade and related accounts | 4 482.00 | | 4 482.00 | 4 482.00 |
072 Receivables – Other | 3 312.00 | | 3 312.00 | 3 312.00 |
084 Cash | 2 074.00 | | 2 074.00 | 2 074.00 |
092 Prepaid expenses | 3 085.00 | | 3 085.00 | 3 085.00 |
096 Total Current Assets + Prepaid Expenses | 114 563.00 | | 114 563.00 | 114 563.00 |
110 Total Assets | 441 877.00 | 86 072.00 | 355 805.00 | 441 877.00 |
120 Share or Individual Capital | | | 8 000.00 | |
126 Legal Reserve | | | 800.00 | |
134 Retained Earnings | | | 54 371.00 | |
136 Profit for the Year | | | 7 442.00 | |
142 Total Equity - Total I | | | 70 612.00 | |
156 Loans and similar debts | | | 87 149.00 | |
166 Suppliers and related accounts | | | 52 442.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 68 165.00 | | |
172 Other debts | | | 145 601.00 | |
176 Total debts | | | 285 193.00 | |
180 Liabilities Total | | | 355 805.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 5 889.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 833.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 44 033.00 | 65 100.00 | | 44 033.00 |
217 Production of services sold - Export | 162.00 | | | 162.00 |
218 Production of services sold - France | 140 436.00 | 118 290.00 | | 140 436.00 |
230 Other income | 168.00 | 1 867.00 | | 168.00 |
232 Total operating income excluding VAT | 184 637.00 | 185 257.00 | | 184 637.00 |
234 Purchases of goods (including customs duties) | 83 950.00 | 46 038.00 | | 83 950.00 |
236 Inventory change (goods) | -24 407.00 | 37 274.00 | | -24 407.00 |
238 Purchases of raw materials and other supplies (including royalties | 38 903.00 | 38 095.00 | | 38 903.00 |
240 Inventory changes (raw materials and supplies) | 6 125.00 | 4 750.00 | | 6 125.00 |
242 Other external expenses | 37 837.00 | 41 856.00 | | 37 837.00 |
243 (including business tax) | 1 450.00 | | | 1 450.00 |
244 Taxes, duties and similar payments | 5 705.00 | 5 756.00 | | 5 705.00 |
250 Staff compensation | 17 545.00 | 20 072.00 | | 17 545.00 |
252 Social security contributions | 2 603.00 | 5 210.00 | | 2 603.00 |
254 Depreciation and amortization | 6 262.00 | 7 452.00 | | 6 262.00 |
262 Other expenses | 524.00 | 1 132.00 | | 524.00 |
264 Total operating expenses | 175 048.00 | 207 634.00 | | 175 048.00 |
270 Operating profit | 9 589.00 | -22 377.00 | | 9 589.00 |
290 Exceptional income | | 833.00 | | |
294 Financial expenses | 731.00 | 1 079.00 | | 731.00 |
300 Exceptional expenses | 1 417.00 | 765.00 | | 1 417.00 |
306 Income tax's | 184.00 | | | 184.00 |
310 Profit or loss | 7 442.00 | -23 387.00 | | 7 442.00 |
374 Amount of VAT collected | 25 270.00 | | | 25 270.00 |
376 Average staff size | 1.00 | | | 1.00 |
378 Amount of deductible VAT on goods and services | 17 915.00 | | | 17 915.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 210 000.00 | | | 210 000.00 |
412 INCREASES Intangible assets – Other Fixed Assets | 12 810.00 | | | 12 810.00 |
414 DECREASES Intangible Assets – Other Intangible Assets | 12 810.00 | | | 12 810.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 62 341.00 | | | 62 341.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 5 889.00 | | | 5 889.00 |
462 INCREASES Tangible Assets – Transportation Equipment | 10 870.00 | | | 10 870.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 2 315.00 | | | 2 315.00 |
482 INCREASES Financial Assets | 6 094.00 | | | 6 094.00 |
490 Total Fixed Assets (Gross Value) | 324 195.00 | | | 324 195.00 |
492 Total Fixed Assets (Increases) | 5 889.00 | | | 5 889.00 |
494 Total Fixed Assets (Decreases) | 2 770.00 | | | 2 770.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 1 417.00 | | | 1 417.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 833.00 | | | 833.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -1 417.00 | | | -1 417.00 |
