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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 | 90 000.00 | | 90 000.00 | 90 000.00 |
028 Tangible Assets | 16 054.00 | 10 164.00 | 5 889.00 | 16 054.00 |
044 Total Fixed Assets | 106 054.00 | 10 164.00 | 95 889.00 | 106 054.00 |
050 Raw materials, supplies, in progress | 230.00 | | 230.00 | 230.00 |
072 Receivables – Other | 2 134.00 | | 2 134.00 | 2 134.00 |
084 Cash | 519.00 | | 519.00 | 519.00 |
092 Prepaid expenses | 11.00 | | 11.00 | 11.00 |
096 Total Current Assets + Prepaid Expenses | 2 895.00 | | 2 895.00 | 2 895.00 |
110 Total Assets | 108 949.00 | 10 164.00 | 98 784.00 | 108 949.00 |
120 Share or Individual Capital | | | 1 000.00 | |
132 Other Reserves | | | 1 283.00 | |
136 Profit for the Year | | | 3 727.00 | |
142 Total Equity - Total I | | | 6 010.00 | |
156 Loans and similar debts | | | 56 102.00 | |
166 Suppliers and related accounts | | | 479.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 35 527.00 | | |
172 Other debts | | | 36 191.00 | |
176 Total debts | | | 92 773.00 | |
180 Liabilities Total | | | 98 784.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 800.00 | |
195 Of which payables due in more than one year | | | 35 446.00 | |
AH Goodwill | 90 000.00 | | 90 000.00 | 90 000.00 |
AT Other tangible assets | 16 054.00 | 4 814.00 | 11 241.00 | 16 054.00 |
BJ TOTAL (I) | 106 054.00 | 4 814.00 | 101 241.00 | 106 054.00 |
BL Raw materials, supplies | 187.00 | | 187.00 | 187.00 |
BX Customers and related accounts | 508.00 | | 508.00 | 508.00 |
BZ Other receivables | 165.00 | | 165.00 | 165.00 |
CF Cash and cash equivalents | 3 437.00 | | 3 437.00 | 3 437.00 |
CH Prepaid expenses | 27.00 | | 27.00 | 27.00 |
CJ TOTAL (II) | 4 324.00 | | 4 324.00 | 4 324.00 |
CO Grand total (0 to V) | 110 379.00 | 4 814.00 | 105 565.00 | 110 379.00 |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 49 550.00 | | | 49 550.00 |
214 Production of goods sold - France | 51 170.00 | | | 51 170.00 |
230 Other income | 2.00 | | | 2.00 |
232 Total operating income excluding VAT | 51 172.00 | | | 51 172.00 |
234 Purchases of goods (including customs duties) | 17 981.00 | | | 17 981.00 |
238 Purchases of raw materials and other supplies (including royalties | -8.00 | | | -8.00 |
240 Inventory changes (raw materials and supplies) | -43.00 | | | -43.00 |
242 Other external expenses | 20 285.00 | | | 20 285.00 |
243 (including business tax) | 906.00 | | | 906.00 |
244 Taxes, duties and similar payments | 1 032.00 | | | 1 032.00 |
250 Staff compensation | 3 335.00 | | | 3 335.00 |
252 Social security contributions | 1 229.00 | | | 1 229.00 |
254 Depreciation and amortization | 5 351.00 | | | 5 351.00 |
262 Other expenses | 170.00 | | | 170.00 |
264 Total operating expenses | 44 777.00 | | | 44 777.00 |
270 Operating profit | 6 395.00 | | | 6 395.00 |
294 Financial expenses | 1 969.00 | | | 1 969.00 |
300 Exceptional expenses | 35.00 | | | 35.00 |
306 Income tax's | 664.00 | | | 664.00 |
310 Profit or loss | 3 727.00 | | | 3 727.00 |
DA Share or individual capital | 1 000.00 | | | 1 000.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 1 283.00 | | | 1 283.00 |
DL TOTAL (I) | 2 283.00 | | | 2 283.00 |
DU Loans and Debts from Credit Institutions (3) | 66 107.00 | | | 66 107.00 |
DV Miscellaneous Loans and Financial Debts (4) | 34 793.00 | | | 34 793.00 |
DX Trade payables and related accounts | 1 534.00 | | | 1 534.00 |
DY Tax and social security liabilities | 848.00 | | | 848.00 |
EC TOTAL (IV) | 103 281.00 | | | 103 281.00 |
EE Grand total (I to V) | 105 565.00 | | | 105 565.00 |
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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 | 8.00 | | | 8.00 |
490 Total Fixed Assets (Gross Value) | 106 054.00 | | | 106 054.00 |
492 Total Fixed Assets (Increases) | 800.00 | | | 800.00 |
494 Total Fixed Assets (Decreases) | 800.00 | | | 800.00 |
FD Production sold - goods | | | 46 469.00 | |
FJ Net sales | | | 46 469.00 | |
FQ Other income | | | 20.00 | |
FR Total operating income (I) | | | 46 489.00 | |
FS Purchases of goods (including customs duties) | | | 16 957.00 | |
FV Inventory change (raw materials and supplies) | | | -187.00 | |
FW Other purchases and external expenses | | | 19 447.00 | |
FX Taxes, duties, and similar payments | | | 1 573.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 4 814.00 | |
GE Other Expenses | | | 294.00 | |
GF Total Operating Expenses (II) | | | 42 897.00 | |
GG - OPERATING RESULT (I - II) | | | 3 591.00 | |
GU Total financial expenses (VI) | | | 2 082.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -2 082.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 1 509.00 | |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 6 179.00 | | | 6 179.00 |
378 Amount of deductible VAT on goods and services | 2 851.00 | | | 2 851.00 |
HK Income tax | 226.00 | | | 226.00 |
HL TOTAL REVENUE (I + III + V + VII) | 46 489.00 | | | 46 489.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 45 205.00 | | | 45 205.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 1 283.00 | | | 1 283.00 |
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| 8 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
8A Miscellaneous Loans and Financial Debts | 66 107.00 | 10 004.00 | 43 371.00 | 66 107.00 |
8B Suppliers and Related Accounts | 1 534.00 | 1 534.00 | | 1 534.00 |
8K Other liabilities (including liabilities related to repo transactions) | 34 793.00 | 34 793.00 | | 34 793.00 |
VJ Loans taken out during the year | 75 000.00 | | | 75 000.00 |
VK Loans repaid during the year | 8 893.00 | | | 8 893.00 |
VP Miscellaneous | 673.00 | | | 673.00 |
VQ Other Taxes, Duties, and Similar Debts | 848.00 | 848.00 | | 848.00 |
VS Prepaid expenses | 27.00 | | | 27.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 700.00 | 700.00 | | 700.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 103 282.00 | 47 179.00 | 43 371.00 | 103 282.00 |
