| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
040 Financial Assets | 1 319.00 | | 1 319.00 | 1 319.00 |
044 Total Fixed Assets | 1 319.00 | | 1 319.00 | 1 319.00 |
050 Raw materials, supplies, in progress | 2 660.00 | 1 510.00 | 1 150.00 | 2 660.00 |
060 Merchandise inventory | 44 699.00 | 29 747.00 | 14 952.00 | 44 699.00 |
068 Receivables – Trade and related accounts | 250.00 | | 250.00 | 250.00 |
072 Receivables – Other | 5 400.00 | | 5 400.00 | 5 400.00 |
084 Cash | 134 057.00 | | 134 057.00 | 134 057.00 |
092 Prepaid expenses | 557.00 | | 557.00 | 557.00 |
096 Total Current Assets + Prepaid Expenses | 187 624.00 | 31 257.00 | 156 367.00 | 187 624.00 |
110 Total Assets | 188 944.00 | 31 257.00 | 157 687.00 | 188 944.00 |
120 Share or Individual Capital | | | 43 500.00 | |
126 Legal Reserve | | | 4 350.00 | |
132 Other Reserves | | | 80 170.00 | |
134 Retained Earnings | | | -22 620.00 | |
136 Profit for the Year | | | 39 773.00 | |
142 Total Equity - Total I | | | 145 173.00 | |
166 Suppliers and related accounts | | | 4 905.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 5.00 | | |
172 Other debts | | | 7 607.00 | |
176 Total debts | | | 12 513.00 | |
180 Liabilities Total | | | 157 687.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 100.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 100 000.00 | |
195 Of which payables due in more than one year | | | 5 475.00 | |
197 Of which receivables due in more than one year | | | 250.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 76 625.00 | | | 76 625.00 |
214 Production of goods sold - France | 1 975.00 | | | 1 975.00 |
218 Production of services sold - France | 9 204.00 | | | 9 204.00 |
222 Inventory production | -5 685.00 | | | -5 685.00 |
230 Other income | 7 164.00 | | | 7 164.00 |
232 Total operating income excluding VAT | 89 283.00 | | | 89 283.00 |
234 Purchases of goods (including customs duties) | 17 451.00 | | | 17 451.00 |
236 Inventory change (goods) | 38 960.00 | | | 38 960.00 |
238 Purchases of raw materials and other supplies (including royalties | 349.00 | | | 349.00 |
242 Other external expenses | 25 677.00 | | | 25 677.00 |
243 (including business tax) | 1 114.00 | | | 1 114.00 |
244 Taxes, duties and similar payments | 2 081.00 | | | 2 081.00 |
250 Staff compensation | 14.00 | | | 14.00 |
252 Social security contributions | 728.00 | | | 728.00 |
254 Depreciation and amortization | 108.00 | | | 108.00 |
256 Provisions | 14 743.00 | | | 14 743.00 |
262 Other expenses | 4 003.00 | | | 4 003.00 |
264 Total operating expenses | 89 359.00 | | | 89 359.00 |
270 Operating profit | -75.00 | | | -75.00 |
290 Exceptional income | 100 000.00 | | | 100 000.00 |
294 Financial expenses | 40.00 | | | 40.00 |
300 Exceptional expenses | 60 110.00 | | | 60 110.00 |
310 Profit or loss | 39 773.00 | | | 39 773.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
404 DECREASES Intangible assets – Goodwill | 58 540.00 | | | 58 540.00 |
482 INCREASES Financial Assets | 100.00 | | | 100.00 |
484 DECREASES Financial Assets | 1 219.00 | | | 1 219.00 |
490 Total Fixed Assets (Gross Value) | 100 931.00 | | | 100 931.00 |
492 Total Fixed Assets (Increases) | 100.00 | | | 100.00 |
494 Total Fixed Assets (Decreases) | 99 712.00 | | | 99 712.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 60 078.00 | | | 60 078.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 100 000.00 | | | 100 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 39 921.00 | | | 39 921.00 |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 17 351.00 | | | 17 351.00 |
378 Amount of deductible VAT on goods and services | 6 106.00 | | | 6 106.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 14 743.00 | | | 14 743.00 |
644 DECREASES Provisions for Depreciation – On Inventories and Work in Progress | 2 755.00 | | | 2 755.00 |
682 INCREASES Total Statement of Provisions | 14 743.00 | | | 14 743.00 |
684 DECREASES in Total Provisions Statement | 2 755.00 | | | 2 755.00 |
