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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 | 60 000.00 | | 60 000.00 | 60 000.00 |
014 Intangible Assets - Other | 2 338.00 | 2 338.00 | | 2 338.00 |
028 Tangible Assets | 49 414.00 | 10 980.00 | 38 434.00 | 49 414.00 |
040 Financial Assets | 2 957.00 | | 2 957.00 | 2 957.00 |
044 Total Fixed Assets | 114 708.00 | 13 317.00 | 101 391.00 | 114 708.00 |
060 Merchandise inventory | 147 015.00 | | 147 015.00 | 147 015.00 |
068 Receivables – Trade and related accounts | 1 494.00 | | 1 494.00 | 1 494.00 |
072 Receivables – Other | 20 587.00 | | 20 587.00 | 20 587.00 |
084 Cash | 4 979.00 | | 4 979.00 | 4 979.00 |
092 Prepaid expenses | 923.00 | | 923.00 | 923.00 |
096 Total Current Assets + Prepaid Expenses | 174 998.00 | | 174 998.00 | 174 998.00 |
110 Total Assets | 289 707.00 | 13 317.00 | 276 389.00 | 289 707.00 |
120 Share or Individual Capital | | | 12 000.00 | |
126 Legal Reserve | | | 1 400.00 | |
132 Other Reserves | | | 37 470.00 | |
136 Profit for the Year | | | 25 496.00 | |
142 Total Equity - Total I | | | 76 366.00 | |
156 Loans and similar debts | | | 86 935.00 | |
166 Suppliers and related accounts | | | 69 363.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 23 747.00 | | |
172 Other debts | | | 43 395.00 | |
174 Prepaid income | | | 330.00 | |
176 Total debts | | | 200 023.00 | |
180 Liabilities Total | | | 276 389.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 101 840.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 30 000.00 | |
195 Of which payables due in more than one year | | | 86 879.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 176 788.00 | 157 962.00 | | 176 788.00 |
218 Production of services sold - France | 3 511.00 | 3 454.00 | | 3 511.00 |
230 Other income | 1 084.00 | 3 545.00 | | 1 084.00 |
232 Total operating income excluding VAT | 181 383.00 | 164 961.00 | | 181 383.00 |
234 Purchases of goods (including customs duties) | 177 329.00 | 81 496.00 | | 177 329.00 |
236 Inventory change (goods) | -77 357.00 | 12 668.00 | | -77 357.00 |
238 Purchases of raw materials and other supplies (including royalties | 880.00 | 470.00 | | 880.00 |
242 Other external expenses | 43 290.00 | 29 374.00 | | 43 290.00 |
243 (including business tax) | 1 354.00 | | | 1 354.00 |
244 Taxes, duties and similar payments | 2 776.00 | 1 952.00 | | 2 776.00 |
250 Staff compensation | 26 589.00 | 27 495.00 | | 26 589.00 |
252 Social security contributions | 3 515.00 | 3 739.00 | | 3 515.00 |
254 Depreciation and amortization | 2 941.00 | 1 247.00 | | 2 941.00 |
262 Other expenses | 1 080.00 | 130.00 | | 1 080.00 |
264 Total operating expenses | 181 043.00 | 158 570.00 | | 181 043.00 |
270 Operating profit | 340.00 | 6 391.00 | | 340.00 |
280 Financial income | 59.00 | 40.00 | | 59.00 |
290 Exceptional income | 30 000.00 | 3 635.00 | | 30 000.00 |
294 Financial expenses | 1 121.00 | 223.00 | | 1 121.00 |
300 Exceptional expenses | 545.00 | | | 545.00 |
306 Income tax's | 3 237.00 | 812.00 | | 3 237.00 |
310 Profit or loss | 25 496.00 | 9 031.00 | | 25 496.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 60 000.00 | | | 60 000.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 35 997.00 | | | 35 997.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 4 174.00 | | | 4 174.00 |
482 INCREASES Financial Assets | 1 669.00 | | | 1 669.00 |
490 Total Fixed Assets (Gross Value) | 24 060.00 | | | 24 060.00 |
492 Total Fixed Assets (Increases) | 101 840.00 | | | 101 840.00 |
494 Total Fixed Assets (Decreases) | 11 191.00 | | | 11 191.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 545.00 | | | 545.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -545.00 | | | -545.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 35 554.00 | | | 35 554.00 |
378 Amount of deductible VAT on goods and services | 16 048.00 | | | 16 048.00 |
