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| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 41 271.00 | 28 097.00 | 13 174.00 | 41 271.00 |
028 Tangible Assets | 2 447.00 | 1 758.00 | 689.00 | 2 447.00 |
040 Financial Assets | 2 100.00 | | 2 100.00 | 2 100.00 |
044 Total Fixed Assets | 45 817.00 | 29 855.00 | 15 963.00 | 45 817.00 |
060 Merchandise inventory | 68 820.00 | | 68 820.00 | 68 820.00 |
064 Advances and down payments on orders | 2 680.00 | | 2 680.00 | 2 680.00 |
068 Receivables – Trade and related accounts | 988.00 | | 988.00 | 988.00 |
072 Receivables – Other | 794.00 | | 794.00 | 794.00 |
084 Cash | 15 072.00 | | 15 072.00 | 15 072.00 |
096 Total Current Assets + Prepaid Expenses | 88 353.00 | | 88 353.00 | 88 353.00 |
110 Total Assets | 134 170.00 | 29 855.00 | 104 316.00 | 134 170.00 |
120 Share or Individual Capital | | | 25 000.00 | |
126 Legal Reserve | | | 2 198.00 | |
134 Retained Earnings | | | 29 511.00 | |
136 Profit for the Year | | | 4 267.00 | |
142 Total Equity - Total I | | | 60 976.00 | |
166 Suppliers and related accounts | | | 25 931.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 5 132.00 | | |
172 Other debts | | | 17 409.00 | |
176 Total debts | | | 43 339.00 | |
180 Liabilities Total | | | 104 316.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 13 796.00 | |
AB Establishment Expenses | 1 500.00 | 1 500.00 | | 1 500.00 |
AF Concessions, Patents and Similar Rights | 53 081.00 | 37 014.00 | 16 067.00 | 53 081.00 |
AT Other tangible assets | 2 447.00 | 2 185.00 | 262.00 | 2 447.00 |
BH Other financial assets | 2 100.00 | | 2 100.00 | 2 100.00 |
BJ TOTAL (I) | 59 127.00 | 40 698.00 | 18 429.00 | 59 127.00 |
BT Goods | 25 871.00 | | 25 871.00 | 25 871.00 |
BV Advances and down payments on orders | 1 076.00 | | 1 076.00 | 1 076.00 |
BX Customers and related accounts | 7 286.00 | | 7 286.00 | 7 286.00 |
BZ Other receivables | 1 482.00 | | 1 482.00 | 1 482.00 |
CF Cash and cash equivalents | 15 570.00 | | 15 570.00 | 15 570.00 |
CH Prepaid expenses | 1 620.00 | | 1 620.00 | 1 620.00 |
CJ TOTAL (II) | 51 285.00 | | 51 285.00 | 51 285.00 |
CO Grand total (0 to V) | 110 413.00 | 40 698.00 | 69 714.00 | 110 413.00 |
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| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 306 970.00 | | | 306 970.00 |
230 Other income | 43 808.00 | | | 43 808.00 |
232 Total operating income excluding VAT | 350 778.00 | | | 350 778.00 |
234 Purchases of goods (including customs duties) | 157 853.00 | | | 157 853.00 |
236 Inventory change (goods) | -5 402.00 | | | -5 402.00 |
238 Purchases of raw materials and other supplies (including royalties | 4 773.00 | | | 4 773.00 |
242 Other external expenses | 162 492.00 | | | 162 492.00 |
244 Taxes, duties and similar payments | 2 689.00 | | | 2 689.00 |
250 Staff compensation | 12 000.00 | | | 12 000.00 |
252 Social security contributions | 10 652.00 | | | 10 652.00 |
254 Depreciation and amortization | 650.00 | | | 650.00 |
262 Other expenses | 30.00 | | | 30.00 |
264 Total operating expenses | 345 737.00 | | | 345 737.00 |
270 Operating profit | 5 041.00 | | | 5 041.00 |
294 Financial expenses | 21.00 | | | 21.00 |
306 Income tax's | 753.00 | | | 753.00 |
310 Profit or loss | 4 267.00 | | | 4 267.00 |
374 Amount of VAT collected | 69 480.00 | | | 69 480.00 |
376 Average staff size | 11.00 | | | 11.00 |
378 Amount of deductible VAT on goods and services | 54 773.00 | | | 54 773.00 |
DA Share or individual capital | 25 000.00 | | | 25 000.00 |
DD Legal reserve (1) | 1 934.00 | | | 1 934.00 |
DH Retained earnings | 36 737.00 | | | 36 737.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -24 015.00 | | | -24 015.00 |
DL TOTAL (I) | 39 655.00 | | | 39 655.00 |
DU Loans and Debts from Credit Institutions (3) | 28.00 | | | 28.00 |
DV Miscellaneous Loans and Financial Debts (4) | 260.00 | | | 260.00 |
DX Trade payables and related accounts | 24 378.00 | | | 24 378.00 |
DY Tax and social security liabilities | 5 394.00 | | | 5 394.00 |
EC TOTAL (IV) | 30 059.00 | | | 30 059.00 |
EE Grand total (I to V) | 69 714.00 | | | 69 714.00 |
EG Accrued income and payables due within one year | 30 059.00 | | | 30 059.00 |
EH Including current bank overdrafts and credit balances from banks and postal accounts | 28.00 | | | 28.00 |
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| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
412 INCREASES Intangible assets – Other Fixed Assets | 13 277.00 | | | 13 277.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 519.00 | | | 519.00 |
490 Total Fixed Assets (Gross Value) | 32 021.00 | | | 32 021.00 |
492 Total Fixed Assets (Increases) | 13 796.00 | | | 13 796.00 |
FA Sales of goods | 158 486.00 | | 158 486.00 | 158 486.00 |
FG Production sold - services | 22 143.00 | | 22 143.00 | 22 143.00 |
FJ Net sales | 180 630.00 | | 180 630.00 | 180 630.00 |
FP Reversals of depreciation and provisions, transfer of expenses | | | 27 677.00 | |
FQ Other income | | | 3.00 | |
FR Total operating income (I) | | | 180 633.00 | |
FS Purchases of goods (including customs duties) | | | 67 765.00 | |
FT Inventory change (goods) | | | 39 542.00 | |
FU Purchases of raw materials and other supplies | | | 1 704.00 | |
FW Other purchases and external expenses | | | 86 399.00 | |
FX Taxes, duties, and similar payments | | | 2 146.00 | |
FY Salaries and Wages | | | 5 000.00 | |
FZ Social Security Contributions | | | 837.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 6 519.00 | |
GE Other Expenses | | | 4.00 | |
GF Total Operating Expenses (II) | | | 204 916.00 | |
GG - OPERATING RESULT (I - II) | | | -24 283.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -24 283.00 | |
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| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
A1 ASSETS - Investments | 21 677.00 | | | 21 677.00 |
HA Exceptional income from management transactions | 497.00 | | | 497.00 |
HD Total exceptional income (VII) | 497.00 | | | 497.00 |
HE Exceptional expenses on management operations | 229.00 | | | 229.00 |
HH Total exceptional expenses (VIII) | 229.00 | | | 229.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | 268.00 | | | 268.00 |
HK Income tax | 476.00 | | | 476.00 |
HL TOTAL REVENUE (I + III + V + VII) | 181 130.00 | | | 181 130.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 205 145.00 | | | 205 145.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -24 015.00 | | | -24 015.00 |
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| 5 - Fixed assets increase - decrease | Gross value at beginning of year - Item by item | Revaluation - Disposals | Acquisition - Gross value at year-end | |
0G ACQUISITIONS Total General Total | 52 737.00 | | 6 390.00 | 52 737.00 |
CZ ACQUISITIONS: Establishment, Development, or Research Expenses | 1 500.00 | | | 1 500.00 |
I3 DECREASES Total Financial Fixed Assets | | | 2 100.00 | |
I4 DECREASES Grand Total | | | 59 127.00 | |
IN DECREASES Start-up, development, or research expenses | | | 1 500.00 | |
IO DECREASES Total including other intangible assets | | | 53 081.00 | |
IY DECREASES Total Tangible Fixed Assets | | | 2 447.00 | |
KD ACQUISITIONS Total including other intangible assets | 46 691.00 | | 6 390.00 | 46 691.00 |
LN ACQUISITIONS Total Tangible Fixed Assets | 2 447.00 | | | 2 447.00 |
LQ ACQUISITIONS Total Financial Fixed Assets | 2 100.00 | | | 2 100.00 |
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| 6 - Depreciation | Amount at beginning of year | Increase: allocation for the year | Diminution reprise | Year-end amount |
0N DEPRECIATION Grand Total | 34 179.00 | 6 519.00 | | 34 179.00 |
CY DEPRECIATION Start-up, development, or research expenses | 1 500.00 | | | 1 500.00 |
PE DEPRECIATION Total including other intangible assets | 30 598.00 | 6 415.00 | | 30 598.00 |
QU DEPRECIATION Total Tangible Fixed Assets | 2 081.00 | 104.00 | | 2 081.00 |
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| 8 - Receivables and payables | Gross amount | Amount within 1 year | Amount 1 to 5 years | Amount more than 5 years |
8B Suppliers and Related Accounts | 24 378.00 | 24 378.00 | | 24 378.00 |
8D Social Security and Other Social Organizations | 837.00 | 837.00 | | 837.00 |
8E Income Taxes | 428.00 | 428.00 | | 428.00 |
UT Other financial assets | 2 100.00 | | | 2 100.00 |
UX Other trade receivables | 7 286.00 | | | 7 286.00 |
VB VAT | 1 434.00 | | | 1 434.00 |
VG Loans with a maturity of up to one year at origin | 28.00 | 28.00 | | 28.00 |
VI Group and Associates | 260.00 | 260.00 | | 260.00 |
VM Income taxes | 48.00 | | | 48.00 |
VQ Other Taxes, Duties, and Similar Debts | 69.00 | 69.00 | | 69.00 |
VS Prepaid expenses | 1 620.00 | | | 1 620.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 10 868.00 | 8 768.00 | 2 100.00 | 10 868.00 |
VW VAT | 4 557.00 | 4 557.00 | | 4 557.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 30 059.00 | 30 059.00 | | 30 059.00 |
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| 11 - Earnings appropriation & miscellaneous information | Amount for year N | Amount for year N-1 | Amount 1 to 5 years | Amount more than 5 years |
9Z Other taxes, duties, and similar payments | 21.00 | | | 21.00 |
SS Intermediary remuneration and fees (excluding retrocessions) | 35 701.00 | | | 35 701.00 |
ST Other accounts | 42 529.00 | | | 42 529.00 |
XQ Rental, rental and co-ownership charges | 7 603.00 | | | 7 603.00 |
YP Average staff number | 1.00 | | | 1.00 |
YT Subcontracting | 566.00 | | | 566.00 |
YW Business tax | 2 125.00 | | | 2 125.00 |
YX Total of the account corresponding to line FX of table no. 2052 | 2 146.00 | | | 2 146.00 |
YY Amount of VAT collected | 35 868.00 | | | 35 868.00 |
YZ Total deductible VAT on goods and services | 16 535.00 | | | 16 535.00 |
ZJ Total of the item corresponding to line FW of table no. 2052 | 86 399.00 | | | 86 399.00 |
