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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 | 15 000.00 | | 15 000.00 | 15 000.00 |
028 Tangible Assets | 5 000.00 | 415.00 | 4 585.00 | 5 000.00 |
044 Total Fixed Assets | 20 000.00 | 415.00 | 19 585.00 | 20 000.00 |
060 Merchandise inventory | 6 510.00 | | 6 510.00 | 6 510.00 |
064 Advances and down payments on orders | 30.00 | | 30.00 | 30.00 |
068 Receivables – Trade and related accounts | 630.00 | | 630.00 | 630.00 |
072 Receivables – Other | 555.00 | | 555.00 | 555.00 |
084 Cash | 2 644.00 | | 2 644.00 | 2 644.00 |
092 Prepaid expenses | 16.00 | | 16.00 | 16.00 |
096 Total Current Assets + Prepaid Expenses | 10 384.00 | | 10 384.00 | 10 384.00 |
110 Total Assets | 30 384.00 | 415.00 | 29 969.00 | 30 384.00 |
120 Share or Individual Capital | | | 1 000.00 | |
136 Profit for the Year | | | -3 495.00 | |
142 Total Equity - Total I | | | -2 495.00 | |
156 Loans and similar debts | | | 22 724.00 | |
166 Suppliers and related accounts | | | 7 994.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 72.00 | | |
172 Other debts | | | 1 747.00 | |
176 Total debts | | | 32 465.00 | |
180 Liabilities Total | | | 29 969.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 20 000.00 | |
195 Of which payables due in more than one year | | | 18 852.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 24 690.00 | | | 24 690.00 |
230 Other income | 1.00 | | | 1.00 |
232 Total operating income excluding VAT | 24 691.00 | | | 24 691.00 |
234 Purchases of goods (including customs duties) | 23 209.00 | | | 23 209.00 |
236 Inventory change (goods) | -6 510.00 | | | -6 510.00 |
242 Other external expenses | 6 689.00 | | | 6 689.00 |
244 Taxes, duties and similar payments | 134.00 | | | 134.00 |
250 Staff compensation | 2 822.00 | | | 2 822.00 |
252 Social security contributions | 1 377.00 | | | 1 377.00 |
254 Depreciation and amortization | 415.00 | | | 415.00 |
262 Other expenses | 2.00 | | | 2.00 |
264 Total operating expenses | 28 138.00 | | | 28 138.00 |
270 Operating profit | -3 447.00 | | | -3 447.00 |
290 Exceptional income | 39.00 | | | 39.00 |
294 Financial expenses | 118.00 | | | 118.00 |
306 Income tax's | -30.00 | | | -30.00 |
310 Profit or loss | -3 495.00 | | | -3 495.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 15 000.00 | | | 15 000.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 5 000.00 | | | 5 000.00 |
492 Total Fixed Assets (Increases) | 20 000.00 | | | 20 000.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 3 171.00 | | | 3 171.00 |
378 Amount of deductible VAT on goods and services | 3 270.00 | | | 3 270.00 |
