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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 | 5 500.00 | 2 832.00 | 2 668.00 | 5 500.00 |
040 Financial Assets | 1 600.00 | | 1 600.00 | 1 600.00 |
044 Total Fixed Assets | 7 100.00 | 2 832.00 | 4 268.00 | 7 100.00 |
060 Merchandise inventory | 14 017.00 | | 14 017.00 | 14 017.00 |
068 Receivables – Trade and related accounts | 2 465.00 | 2 054.00 | 411.00 | 2 465.00 |
072 Receivables – Other | 1 001.00 | | 1 001.00 | 1 001.00 |
084 Cash | 1 023.00 | | 1 023.00 | 1 023.00 |
092 Prepaid expenses | 118.00 | | 118.00 | 118.00 |
096 Total Current Assets + Prepaid Expenses | 18 625.00 | 2 054.00 | 16 571.00 | 18 625.00 |
110 Total Assets | 25 725.00 | 4 886.00 | 20 839.00 | 25 725.00 |
120 Share or Individual Capital | | | 3 000.00 | |
126 Legal Reserve | | | 16 187.00 | |
134 Retained Earnings | | | -7 605.00 | |
136 Profit for the Year | | | 1 761.00 | |
142 Total Equity - Total I | | | 13 342.00 | |
166 Suppliers and related accounts | | | 582.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 3 624.00 | | |
172 Other debts | | | 6 914.00 | |
176 Total debts | | | 7 497.00 | |
180 Liabilities Total | | | 20 839.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 4 600.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 780.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 109 217.00 | 71 099.00 | | 109 217.00 |
230 Other income | 1 122.00 | | | 1 122.00 |
232 Total operating income excluding VAT | 110 339.00 | 71 099.00 | | 110 339.00 |
234 Purchases of goods (including customs duties) | 75 359.00 | 55 441.00 | | 75 359.00 |
236 Inventory change (goods) | -144.00 | 4 806.00 | | -144.00 |
242 Other external expenses | 26 452.00 | 17 105.00 | | 26 452.00 |
243 (including business tax) | 1 362.00 | | | 1 362.00 |
244 Taxes, duties and similar payments | 2 282.00 | 242.00 | | 2 282.00 |
250 Staff compensation | 1 499.00 | | | 1 499.00 |
252 Social security contributions | 99.00 | | | 99.00 |
254 Depreciation and amortization | 1 292.00 | 834.00 | | 1 292.00 |
256 Provisions | 2 054.00 | 683.00 | | 2 054.00 |
262 Other expenses | 32.00 | | | 32.00 |
264 Total operating expenses | 108 925.00 | 79 111.00 | | 108 925.00 |
270 Operating profit | 1 414.00 | -8 013.00 | | 1 414.00 |
280 Financial income | 347.00 | 197.00 | | 347.00 |
290 Exceptional income | 780.00 | 210.00 | | 780.00 |
300 Exceptional expenses | 780.00 | | | 780.00 |
310 Profit or loss | 1 761.00 | -7 605.00 | | 1 761.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
462 INCREASES Tangible Assets – Transportation Equipment | 3 000.00 | | | 3 000.00 |
482 INCREASES Financial Assets | 1 600.00 | | | 1 600.00 |
484 DECREASES Financial Assets | 780.00 | | | 780.00 |
490 Total Fixed Assets (Gross Value) | 3 280.00 | | | 3 280.00 |
492 Total Fixed Assets (Increases) | 4 600.00 | | | 4 600.00 |
494 Total Fixed Assets (Decreases) | 780.00 | | | 780.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 780.00 | | | 780.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 780.00 | | | 780.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 24 695.00 | | | 24 695.00 |
378 Amount of deductible VAT on goods and services | 16 962.00 | | | 16 962.00 |
652 INCREASES Provisions for depreciation – On receivables and related accounts | 2 054.00 | | | 2 054.00 |
654 DECREASES in Impairment Provisions – On Trade Receivables and Related Accounts | 1 117.00 | | | 1 117.00 |
682 INCREASES Total Statement of Provisions | 2 054.00 | | | 2 054.00 |
684 DECREASES in Total Provisions Statement | 1 117.00 | | | 1 117.00 |
