| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
060 Merchandise inventory | 57 650.00 | 5 765.00 | 51 885.00 | 57 650.00 |
068 Receivables – Trade and related accounts | 30 470.00 | | 30 470.00 | 30 470.00 |
072 Receivables – Other | 6 877.00 | | 6 877.00 | 6 877.00 |
084 Cash | 116.00 | | 116.00 | 116.00 |
092 Prepaid expenses | 168.00 | | 168.00 | 168.00 |
096 Total Current Assets + Prepaid Expenses | 95 114.00 | 5 765.00 | 89 349.00 | 95 114.00 |
110 Total Assets | 95 114.00 | 5 765.00 | 89 349.00 | 95 114.00 |
120 Share or Individual Capital | | | 1 000.00 | |
126 Legal Reserve | | | 100.00 | |
132 Other Reserves | | | 8 453.00 | |
134 Retained Earnings | | | 5 460.00 | |
136 Profit for the Year | | | 2 993.00 | |
142 Total Equity - Total I | | | 9 553.00 | |
156 Loans and similar debts | | | 200.00 | |
166 Suppliers and related accounts | | | 48 119.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 2 688.00 | | |
172 Other debts | | | 31 477.00 | |
176 Total debts | | | 79 796.00 | |
180 Liabilities Total | | | 89 349.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 17 000.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 23 756.00 | | | 23 756.00 |
210 Sales of goods - France | 141 854.00 | | | 141 854.00 |
230 Other income | 2 021.00 | | | 2 021.00 |
232 Total operating income excluding VAT | 141 854.00 | | | 141 854.00 |
234 Purchases of goods (including customs duties) | 91 390.00 | | | 91 390.00 |
236 Inventory change (goods) | -19 285.00 | | | -19 285.00 |
242 Other external expenses | 24 809.00 | | | 24 809.00 |
243 (including business tax) | 442.00 | | | 442.00 |
244 Taxes, duties and similar payments | 1 263.00 | | | 1 263.00 |
250 Staff compensation | 25 404.00 | | | 25 404.00 |
252 Social security contributions | 8 767.00 | | | 8 767.00 |
254 Depreciation and amortization | 3 440.00 | | | 3 440.00 |
256 Provisions | 5 765.00 | | | 5 765.00 |
262 Other expenses | 132.00 | | | 132.00 |
264 Total operating expenses | 141 686.00 | | | 141 686.00 |
270 Operating profit | 168.00 | | | 168.00 |
290 Exceptional income | 23 976.00 | | | 23 976.00 |
300 Exceptional expenses | 21 151.00 | | | 21 151.00 |
306 Income tax's | 182.00 | | | 182.00 |
310 Profit or loss | 2 993.00 | | | 2 993.00 |
374 Amount of VAT collected | 23 620.00 | | | 23 620.00 |
376 Average staff size | 1.00 | | | 1.00 |
378 Amount of deductible VAT on goods and services | 10 050.00 | | | 10 050.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
404 DECREASES Intangible assets – Goodwill | 20 000.00 | | | 20 000.00 |
484 DECREASES Financial Assets | 1 160.00 | | | 1 160.00 |
490 Total Fixed Assets (Gross Value) | 26 380.00 | | | 26 380.00 |
494 Total Fixed Assets (Decreases) | 26 380.00 | | | 26 380.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 20 000.00 | | | 20 000.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 17 000.00 | | | 17 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -3 000.00 | | | -3 000.00 |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 5 765.00 | | | 5 765.00 |
682 INCREASES Total Statement of Provisions | 5 765.00 | | | 5 765.00 |
