| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 2 500.00 | 224.00 | 2 276.00 | 2 500.00 |
044 Total Fixed Assets | 2 500.00 | 224.00 | 2 276.00 | 2 500.00 |
060 Merchandise inventory | 49 201.00 | 10 000.00 | 39 201.00 | 49 201.00 |
068 Receivables – Trade and related accounts | 22 400.00 | | 22 400.00 | 22 400.00 |
072 Receivables – Other | | | | |
084 Cash | 19 512.00 | | 19 512.00 | 19 512.00 |
092 Prepaid expenses | 236.00 | | 236.00 | 236.00 |
096 Total Current Assets + Prepaid Expenses | 91 349.00 | 10 000.00 | 81 349.00 | 91 349.00 |
110 Total Assets | 93 849.00 | 10 224.00 | 83 625.00 | 93 849.00 |
120 Share or Individual Capital | | | 10 000.00 | |
126 Legal Reserve | | | 411.00 | |
132 Other Reserves | | | 589.00 | |
134 Retained Earnings | | | 29 679.00 | |
136 Profit for the Year | | | 24 969.00 | |
142 Total Equity - Total I | | | 65 648.00 | |
166 Suppliers and related accounts | | | 5 318.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 5 662.00 | | |
172 Other debts | | | 12 659.00 | |
176 Total debts | | | 17 976.00 | |
180 Liabilities Total | | | 83 625.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 2 500.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 547 592.00 | 391 858.00 | | 547 592.00 |
218 Production of services sold - France | 7 093.00 | 7 348.00 | | 7 093.00 |
230 Other income | 12.00 | 4.00 | | 12.00 |
232 Total operating income excluding VAT | 554 696.00 | 399 209.00 | | 554 696.00 |
234 Purchases of goods (including customs duties) | 470 427.00 | 345 810.00 | | 470 427.00 |
236 Inventory change (goods) | -15 301.00 | -20 400.00 | | -15 301.00 |
242 Other external expenses | 26 851.00 | 30 890.00 | | 26 851.00 |
243 (including business tax) | 1 564.00 | | | 1 564.00 |
244 Taxes, duties and similar payments | 13 691.00 | 10 275.00 | | 13 691.00 |
250 Staff compensation | 14 400.00 | 14 400.00 | | 14 400.00 |
252 Social security contributions | 4 858.00 | 4 727.00 | | 4 858.00 |
254 Depreciation and amortization | 224.00 | | | 224.00 |
256 Provisions | 10 000.00 | | | 10 000.00 |
262 Other expenses | 14.00 | 6.00 | | 14.00 |
264 Total operating expenses | 525 164.00 | 385 708.00 | | 525 164.00 |
270 Operating profit | 29 532.00 | 13 502.00 | | 29 532.00 |
300 Exceptional expenses | 50.00 | | | 50.00 |
306 Income tax's | 4 513.00 | 2 142.00 | | 4 513.00 |
310 Profit or loss | 24 969.00 | 11 360.00 | | 24 969.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 2 500.00 | | | 2 500.00 |
492 Total Fixed Assets (Increases) | 2 500.00 | | | 2 500.00 |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 24 104.00 | | | 24 104.00 |
378 Amount of deductible VAT on goods and services | 10 147.00 | | | 10 147.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 10 000.00 | | | 10 000.00 |
682 INCREASES Total Statement of Provisions | 10 000.00 | | | 10 000.00 |
