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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 | 2 500.00 | | 2 500.00 | 2 500.00 |
028 Tangible Assets | 4 080.00 | 502.00 | 3 578.00 | 4 080.00 |
040 Financial Assets | 1 604.00 | | 1 604.00 | 1 604.00 |
044 Total Fixed Assets | 8 184.00 | 502.00 | 7 683.00 | 8 184.00 |
060 Merchandise inventory | 48 753.00 | | 48 753.00 | 48 753.00 |
068 Receivables – Trade and related accounts | 6 799.00 | | 6 799.00 | 6 799.00 |
072 Receivables – Other | 2 484.00 | | 2 484.00 | 2 484.00 |
084 Cash | 22 425.00 | | 22 425.00 | 22 425.00 |
092 Prepaid expenses | 832.00 | | 832.00 | 832.00 |
096 Total Current Assets + Prepaid Expenses | 81 292.00 | | 81 292.00 | 81 292.00 |
110 Total Assets | 89 477.00 | 502.00 | 88 975.00 | 89 477.00 |
120 Share or Individual Capital | | | 5 000.00 | |
136 Profit for the Year | | | -3 545.00 | |
142 Total Equity - Total I | | | 1 455.00 | |
156 Loans and similar debts | | | 33 761.00 | |
166 Suppliers and related accounts | | | 8 440.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 28 347.00 | | |
172 Other debts | | | 45 318.00 | |
176 Total debts | | | 87 520.00 | |
180 Liabilities Total | | | 88 975.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 8 184.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 154 516.00 | | | 154 516.00 |
232 Total operating income excluding VAT | 154 516.00 | | | 154 516.00 |
236 Inventory change (goods) | -48 753.00 | | | -48 753.00 |
238 Purchases of raw materials and other supplies (including royalties | 97 704.00 | | | 97 704.00 |
242 Other external expenses | 55 224.00 | | | 55 224.00 |
243 (including business tax) | 714.00 | | | 714.00 |
244 Taxes, duties and similar payments | 1 474.00 | | | 1 474.00 |
250 Staff compensation | 44 823.00 | | | 44 823.00 |
252 Social security contributions | 6 441.00 | | | 6 441.00 |
254 Depreciation and amortization | 502.00 | | | 502.00 |
259 (including tax provisions for foreign business establishments) | -18.00 | | | -18.00 |
262 Other expenses | -18.00 | | | -18.00 |
264 Total operating expenses | 157 396.00 | | | 157 396.00 |
270 Operating profit | -2 880.00 | | | -2 880.00 |
280 Financial income | 116.00 | | | 116.00 |
294 Financial expenses | 745.00 | | | 745.00 |
300 Exceptional expenses | 36.00 | | | 36.00 |
310 Profit or loss | -3 545.00 | | | -3 545.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 2 500.00 | | | 2 500.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 4 080.00 | | | 4 080.00 |
482 INCREASES Financial Assets | 1 604.00 | | | 1 604.00 |
492 Total Fixed Assets (Increases) | 8 184.00 | | | 8 184.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 30 830.00 | | | 30 830.00 |
378 Amount of deductible VAT on goods and services | 21 955.00 | | | 21 955.00 |
