| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 30 000.00 | | 30 000.00 | 30 000.00 |
028 Tangible Assets | 44 211.00 | 35 999.00 | 8 211.00 | 44 211.00 |
040 Financial Assets | | | | |
044 Total Fixed Assets | 74 211.00 | 35 999.00 | 38 211.00 | 74 211.00 |
060 Merchandise inventory | 80 649.00 | 5 000.00 | 75 649.00 | 80 649.00 |
064 Advances and down payments on orders | 500.00 | | 500.00 | 500.00 |
068 Receivables – Trade and related accounts | 8 184.00 | | 8 184.00 | 8 184.00 |
072 Receivables – Other | 3 852.00 | | 3 852.00 | 3 852.00 |
084 Cash | 42 995.00 | | 42 995.00 | 42 995.00 |
092 Prepaid expenses | 1 816.00 | | 1 816.00 | 1 816.00 |
096 Total Current Assets + Prepaid Expenses | 137 997.00 | 5 000.00 | 132 997.00 | 137 997.00 |
110 Total Assets | 212 208.00 | 40 999.00 | 171 209.00 | 212 208.00 |
120 Share or Individual Capital | | | 8 000.00 | |
126 Legal Reserve | | | 800.00 | |
132 Other Reserves | | | 77 185.00 | |
136 Profit for the Year | | | -11 917.00 | |
142 Total Equity - Total I | | | 74 068.00 | |
156 Loans and similar debts | | | 2 569.00 | |
164 Advances and down payments received on current orders | | | 5 412.00 | |
166 Suppliers and related accounts | | | 63 770.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 9 656.00 | | |
172 Other debts | | | 25 389.00 | |
176 Total debts | | | 97 140.00 | |
180 Liabilities Total | | | 171 209.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 14 285.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 22 000.00 | |
195 Of which payables due in more than one year | | | 2 482.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 165 418.00 | 144 286.00 | | 165 418.00 |
218 Production of services sold - France | 77 867.00 | 94 703.00 | | 77 867.00 |
222 Inventory production | | -3 500.00 | | |
230 Other income | 14 190.00 | 3 725.00 | | 14 190.00 |
232 Total operating income excluding VAT | 257 475.00 | 242 714.00 | | 257 475.00 |
234 Purchases of goods (including customs duties) | 149 402.00 | 113 928.00 | | 149 402.00 |
236 Inventory change (goods) | -9 249.00 | 12 287.00 | | -9 249.00 |
238 Purchases of raw materials and other supplies (including royalties | 1 252.00 | 312.00 | | 1 252.00 |
242 Other external expenses | 71 596.00 | 81 214.00 | | 71 596.00 |
243 (including business tax) | 1 995.00 | | | 1 995.00 |
244 Taxes, duties and similar payments | 2 849.00 | 3 113.00 | | 2 849.00 |
250 Staff compensation | 48 370.00 | 44 104.00 | | 48 370.00 |
252 Social security contributions | 6 835.00 | 3 851.00 | | 6 835.00 |
254 Depreciation and amortization | 3 948.00 | 4 113.00 | | 3 948.00 |
256 Provisions | | 708.00 | | |
262 Other expenses | 849.00 | 7.00 | | 849.00 |
264 Total operating expenses | 275 853.00 | 263 638.00 | | 275 853.00 |
270 Operating profit | -18 378.00 | -20 924.00 | | -18 378.00 |
280 Financial income | 7 919.00 | | | 7 919.00 |
290 Exceptional income | 22 000.00 | 12 725.00 | | 22 000.00 |
294 Financial expenses | 648.00 | 2 565.00 | | 648.00 |
300 Exceptional expenses | 22 810.00 | 13 582.00 | | 22 810.00 |
310 Profit or loss | -11 917.00 | -24 346.00 | | -11 917.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 696.00 | | | 696.00 |
462 INCREASES Tangible Assets – Transportation Equipment | 13 589.00 | | | 13 589.00 |
484 DECREASES Financial Assets | 22 810.00 | | | 22 810.00 |
490 Total Fixed Assets (Gross Value) | 97 021.00 | | | 97 021.00 |
492 Total Fixed Assets (Increases) | 14 285.00 | | | 14 285.00 |
494 Total Fixed Assets (Decreases) | 22 810.00 | | | 22 810.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 22 810.00 | | | 22 810.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 22 000.00 | | | 22 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -1 082.00 | | | -1 082.00 |
599 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Long Term) | -810.00 | | | -810.00 |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 50 518.00 | | | 50 518.00 |
378 Amount of deductible VAT on goods and services | 8 125.00 | | | 8 125.00 |
634 DECREASES Provisions for Depreciation – On Fixed Assets | 7 919.00 | | | 7 919.00 |
654 DECREASES in Impairment Provisions – On Trade Receivables and Related Accounts | 708.00 | | | 708.00 |
684 DECREASES in Total Provisions Statement | 8 627.00 | | | 8 627.00 |
| |
| 5 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
376 Average staff size | 1.00 | | | 1.00 |
