| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 1 500.00 | 300.00 | 1 200.00 | 1 500.00 |
040 Financial Assets | 4 500.00 | | 4 500.00 | 4 500.00 |
044 Total Fixed Assets | 6 000.00 | 300.00 | 5 700.00 | 6 000.00 |
060 Merchandise inventory | 10 490.00 | | 10 490.00 | 10 490.00 |
072 Receivables – Other | 393.00 | | 393.00 | 393.00 |
084 Cash | 6 356.00 | | 6 356.00 | 6 356.00 |
096 Total Current Assets + Prepaid Expenses | 17 239.00 | | 17 239.00 | 17 239.00 |
110 Total Assets | 23 239.00 | 300.00 | 22 939.00 | 23 239.00 |
120 Share or Individual Capital | | | 1 000.00 | |
136 Profit for the Year | | | 3 000.00 | |
142 Total Equity - Total I | | | 4 000.00 | |
166 Suppliers and related accounts | | | 3 474.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 12 070.00 | | |
172 Other debts | | | 15 465.00 | |
176 Total debts | | | 18 939.00 | |
180 Liabilities Total | | | 22 939.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 6 000.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 110 470.00 | | | 110 470.00 |
232 Total operating income excluding VAT | 110 470.00 | | | 110 470.00 |
234 Purchases of goods (including customs duties) | 74 528.00 | | | 74 528.00 |
236 Inventory change (goods) | -10 490.00 | | | -10 490.00 |
242 Other external expenses | 27 468.00 | | | 27 468.00 |
243 (including business tax) | 444.00 | | | 444.00 |
244 Taxes, duties and similar payments | 461.00 | | | 461.00 |
250 Staff compensation | 13 069.00 | | | 13 069.00 |
252 Social security contributions | 1 743.00 | | | 1 743.00 |
254 Depreciation and amortization | 300.00 | | | 300.00 |
264 Total operating expenses | 107 079.00 | | | 107 079.00 |
270 Operating profit | 3 391.00 | | | 3 391.00 |
306 Income tax's | 391.00 | | | 391.00 |
310 Profit or loss | 3 000.00 | | | 3 000.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 1 500.00 | | | 1 500.00 |
482 INCREASES Financial Assets | 4 500.00 | | | 4 500.00 |
492 Total Fixed Assets (Increases) | 6 000.00 | | | 6 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 5 961.00 | | | 5 961.00 |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 7 544.00 | | | 7 544.00 |
378 Amount of deductible VAT on goods and services | 4 736.00 | | | 4 736.00 |
