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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 | 50 000.00 | | 50 000.00 | 50 000.00 |
014 Intangible Assets - Other | 27 055.00 | 18 055.00 | 9 000.00 | 27 055.00 |
028 Tangible Assets | 404 620.00 | 209 527.00 | 195 093.00 | 404 620.00 |
040 Financial Assets | 122.00 | | 122.00 | 122.00 |
044 Total Fixed Assets | 481 798.00 | 227 582.00 | 254 215.00 | 481 798.00 |
060 Merchandise inventory | 8 532.00 | | 8 532.00 | 8 532.00 |
068 Receivables – Trade and related accounts | 7 078.00 | | 7 078.00 | 7 078.00 |
072 Receivables – Other | 9 833.00 | | 9 833.00 | 9 833.00 |
084 Cash | 55 871.00 | | 55 871.00 | 55 871.00 |
092 Prepaid expenses | 1 903.00 | | 1 903.00 | 1 903.00 |
096 Total Current Assets + Prepaid Expenses | 83 217.00 | | 83 217.00 | 83 217.00 |
110 Total Assets | 565 015.00 | 227 582.00 | 337 432.00 | 565 015.00 |
120 Share or Individual Capital | | | 2 000.00 | |
126 Legal Reserve | | | 200.00 | |
132 Other Reserves | | | 47 193.00 | |
136 Profit for the Year | | | -8 684.00 | |
142 Total Equity - Total I | | | 40 709.00 | |
156 Loans and similar debts | | | 179 537.00 | |
166 Suppliers and related accounts | | | 57 141.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 18 418.00 | | |
172 Other debts | | | 60 046.00 | |
176 Total debts | | | 296 724.00 | |
180 Liabilities Total | | | 337 432.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 12 434.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 150.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 465 155.00 | 410 716.00 | | 465 155.00 |
218 Production of services sold - France | 725.00 | 672.00 | | 725.00 |
226 Operating subsidies received | 21 962.00 | 31 944.00 | | 21 962.00 |
230 Other income | 8 944.00 | 3 371.00 | | 8 944.00 |
232 Total operating income excluding VAT | 496 787.00 | 446 704.00 | | 496 787.00 |
234 Purchases of goods (including customs duties) | 44 212.00 | 22 322.00 | | 44 212.00 |
236 Inventory change (goods) | 4 405.00 | -1 275.00 | | 4 405.00 |
238 Purchases of raw materials and other supplies (including royalties | 107 967.00 | 100 904.00 | | 107 967.00 |
242 Other external expenses | 93 524.00 | 85 204.00 | | 93 524.00 |
243 (including business tax) | 1 313.00 | | | 1 313.00 |
244 Taxes, duties and similar payments | 6 368.00 | 8 573.00 | | 6 368.00 |
250 Staff compensation | 159 663.00 | 145 323.00 | | 159 663.00 |
252 Social security contributions | 51 716.00 | 47 515.00 | | 51 716.00 |
254 Depreciation and amortization | 35 852.00 | 21 640.00 | | 35 852.00 |
262 Other expenses | 411.00 | 276.00 | | 411.00 |
264 Total operating expenses | 504 118.00 | 430 482.00 | | 504 118.00 |
270 Operating profit | -7 332.00 | 16 222.00 | | -7 332.00 |
280 Financial income | | 311.00 | | |
290 Exceptional income | 150.00 | 238.00 | | 150.00 |
294 Financial expenses | 2 227.00 | 1 295.00 | | 2 227.00 |
300 Exceptional expenses | 350.00 | | | 350.00 |
306 Income tax's | -1 072.00 | 1 643.00 | | -1 072.00 |
310 Profit or loss | -8 684.00 | 13 833.00 | | -8 684.00 |
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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 | 6 506.00 | | | 6 506.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 5 928.00 | | | 5 928.00 |
484 DECREASES Financial Assets | 350.00 | | | 350.00 |
490 Total Fixed Assets (Gross Value) | 469 714.00 | | | 469 714.00 |
492 Total Fixed Assets (Increases) | 12 434.00 | | | 12 434.00 |
494 Total Fixed Assets (Decreases) | 350.00 | | | 350.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 350.00 | | | 350.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 150.00 | | | 150.00 |
597 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Long Term) | -200.00 | | | -200.00 |
