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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 |
028 Tangible Assets | 30 000.00 | 8 500.00 | 21 500.00 | 30 000.00 |
044 Total Fixed Assets | 150 000.00 | 8 500.00 | 141 500.00 | 150 000.00 |
060 Merchandise inventory | 86 089.00 | | 86 089.00 | 86 089.00 |
072 Receivables – Other | 3 671.00 | | 3 671.00 | 3 671.00 |
084 Cash | 1 670.00 | | 1 670.00 | 1 670.00 |
092 Prepaid expenses | 805.00 | | 805.00 | 805.00 |
096 Total Current Assets + Prepaid Expenses | 92 235.00 | | 92 235.00 | 92 235.00 |
110 Total Assets | 242 235.00 | 8 500.00 | 233 735.00 | 242 235.00 |
120 Share or Individual Capital | | | 1 000.00 | |
136 Profit for the Year | | | -15 621.00 | |
142 Total Equity - Total I | | | -14 621.00 | |
156 Loans and similar debts | | | 109 914.00 | |
166 Suppliers and related accounts | | | 44 618.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 77 238.00 | | |
172 Other debts | | | 93 824.00 | |
176 Total debts | | | 248 356.00 | |
180 Liabilities Total | | | 233 735.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 150 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 249 162.00 | | | 249 162.00 |
226 Operating subsidies received | 2 000.00 | | | 2 000.00 |
230 Other income | 15.00 | | | 15.00 |
232 Total operating income excluding VAT | 251 176.00 | | | 251 176.00 |
234 Purchases of goods (including customs duties) | 242 377.00 | | | 242 377.00 |
236 Inventory change (goods) | -86 089.00 | | | -86 089.00 |
242 Other external expenses | 71 350.00 | | | 71 350.00 |
243 (including business tax) | 114.00 | | | 114.00 |
244 Taxes, duties and similar payments | 919.00 | | | 919.00 |
250 Staff compensation | 23 779.00 | | | 23 779.00 |
252 Social security contributions | 2 751.00 | | | 2 751.00 |
254 Depreciation and amortization | 8 500.00 | | | 8 500.00 |
264 Total operating expenses | 263 587.00 | | | 263 587.00 |
270 Operating profit | -12 410.00 | | | -12 410.00 |
294 Financial expenses | 3 210.00 | | | 3 210.00 |
310 Profit or loss | -15 621.00 | | | -15 621.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 120 000.00 | | | 120 000.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 30 000.00 | | | 30 000.00 |
492 Total Fixed Assets (Increases) | 150 000.00 | | | 150 000.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 54 423.00 | | | 54 423.00 |
378 Amount of deductible VAT on goods and services | 35 215.00 | | | 35 215.00 |
