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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 5 200.00 | 1 173.00 | 4 026.00 | 5 200.00 |
040 Financial Assets | 425.00 | | 425.00 | 425.00 |
044 Total Fixed Assets | 5 625.00 | 1 173.00 | 4 451.00 | 5 625.00 |
060 Merchandise inventory | 9 345.00 | | 9 345.00 | 9 345.00 |
064 Advances and down payments on orders | 5 720.00 | | 5 720.00 | 5 720.00 |
068 Receivables – Trade and related accounts | 11 460.00 | | 11 460.00 | 11 460.00 |
072 Receivables – Other | 268.00 | | 268.00 | 268.00 |
084 Cash | 51 297.00 | | 51 297.00 | 51 297.00 |
092 Prepaid expenses | 3 770.00 | | 3 770.00 | 3 770.00 |
096 Total Current Assets + Prepaid Expenses | 81 861.00 | | 81 861.00 | 81 861.00 |
110 Total Assets | 87 486.00 | 1 173.00 | 86 313.00 | 87 486.00 |
120 Share or Individual Capital | | | 7 622.00 | |
134 Retained Earnings | | | -5 530.00 | |
136 Profit for the Year | | | 41 887.00 | |
142 Total Equity - Total I | | | 43 979.00 | |
156 Loans and similar debts | | | 24.00 | |
164 Advances and down payments received on current orders | | | 17 671.00 | |
166 Suppliers and related accounts | | | 21 712.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 210.00 | | |
172 Other debts | | | 2 925.00 | |
176 Total debts | | | 42 333.00 | |
180 Liabilities Total | | | 86 313.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 4 725.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 110 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 37 338.00 | | | 37 338.00 |
218 Production of services sold - France | 9 498.00 | | | 9 498.00 |
232 Total operating income excluding VAT | 46 836.00 | | | 46 836.00 |
234 Purchases of goods (including customs duties) | 24 870.00 | | | 24 870.00 |
236 Inventory change (goods) | -9 345.00 | | | -9 345.00 |
242 Other external expenses | 59 820.00 | | | 59 820.00 |
243 (including business tax) | 214.00 | | | 214.00 |
244 Taxes, duties and similar payments | 725.00 | | | 725.00 |
254 Depreciation and amortization | 1 067.00 | | | 1 067.00 |
262 Other expenses | 10 815.00 | | | 10 815.00 |
264 Total operating expenses | 87 953.00 | | | 87 953.00 |
270 Operating profit | -41 116.00 | | | -41 116.00 |
280 Financial income | 3.00 | | | 3.00 |
290 Exceptional income | 110 000.00 | | | 110 000.00 |
294 Financial expenses | 59.00 | | | 59.00 |
300 Exceptional expenses | 24 850.00 | | | 24 850.00 |
306 Income tax's | 2 089.00 | | | 2 089.00 |
310 Profit or loss | 41 887.00 | | | 41 887.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 4 650.00 | | | 4 650.00 |
482 INCREASES Financial Assets | 75.00 | | | 75.00 |
490 Total Fixed Assets (Gross Value) | 6 997.00 | | | 6 997.00 |
492 Total Fixed Assets (Increases) | 4 725.00 | | | 4 725.00 |
494 Total Fixed Assets (Decreases) | 6 097.00 | | | 6 097.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 6 097.00 | | | 6 097.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 110 000.00 | | | 110 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 103 902.00 | | | 103 902.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 11 496.00 | | | 11 496.00 |
378 Amount of deductible VAT on goods and services | 11 644.00 | | | 11 644.00 |
