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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 15 544.00 | 8 485.00 | 7 059.00 | 15 544.00 |
028 Tangible Assets | 35 038.00 | 12 260.00 | 22 778.00 | 35 038.00 |
040 Financial Assets | 11 170.00 | | 11 170.00 | 11 170.00 |
044 Total Fixed Assets | 61 752.00 | 20 745.00 | 41 007.00 | 61 752.00 |
060 Merchandise inventory | 107 612.00 | 11 729.00 | 95 884.00 | 107 612.00 |
064 Advances and down payments on orders | 73.00 | | 73.00 | 73.00 |
068 Receivables – Trade and related accounts | 16 871.00 | 13 002.00 | 3 868.00 | 16 871.00 |
072 Receivables – Other | 25 201.00 | | 25 201.00 | 25 201.00 |
084 Cash | 38 296.00 | | 38 296.00 | 38 296.00 |
092 Prepaid expenses | 4 430.00 | | 4 430.00 | 4 430.00 |
096 Total Current Assets + Prepaid Expenses | 192 483.00 | 24 731.00 | 167 752.00 | 192 483.00 |
110 Total Assets | 254 235.00 | 45 476.00 | 208 759.00 | 254 235.00 |
120 Share or Individual Capital | | | 1 000.00 | |
134 Retained Earnings | | | -236 131.00 | |
136 Profit for the Year | | | -202 228.00 | |
142 Total Equity - Total I | | | -437 359.00 | |
156 Loans and similar debts | | | 15 326.00 | |
164 Advances and down payments received on current orders | | | | |
166 Suppliers and related accounts | | | 134 636.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 487 917.00 | | |
172 Other debts | | | 496 156.00 | |
176 Total debts | | | 646 118.00 | |
180 Liabilities Total | | | 208 759.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 10 694.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 167 555.00 | 507 874.00 | | 167 555.00 |
226 Operating subsidies received | | 1 661.00 | | |
230 Other income | 1 179.00 | 88.00 | | 1 179.00 |
232 Total operating income excluding VAT | 168 734.00 | 509 623.00 | | 168 734.00 |
234 Purchases of goods (including customs duties) | 176 409.00 | 352 577.00 | | 176 409.00 |
236 Inventory change (goods) | -24 351.00 | -14 083.00 | | -24 351.00 |
242 Other external expenses | 95 513.00 | 182 434.00 | | 95 513.00 |
243 (including business tax) | 2 793.00 | | | 2 793.00 |
244 Taxes, duties and similar payments | 5 698.00 | 4 331.00 | | 5 698.00 |
24B (including equipment leasing) | 1 376.00 | | | 1 376.00 |
250 Staff compensation | 66 378.00 | 124 253.00 | | 66 378.00 |
252 Social security contributions | 15 242.00 | 30 563.00 | | 15 242.00 |
254 Depreciation and amortization | 9 561.00 | 9 534.00 | | 9 561.00 |
256 Provisions | 24 731.00 | | | 24 731.00 |
262 Other expenses | 7.00 | 6.00 | | 7.00 |
264 Total operating expenses | 369 187.00 | 689 615.00 | | 369 187.00 |
270 Operating profit | -200 453.00 | -179 992.00 | | -200 453.00 |
280 Financial income | | 45.00 | | |
294 Financial expenses | 225.00 | 266.00 | | 225.00 |
300 Exceptional expenses | 1 550.00 | | | 1 550.00 |
310 Profit or loss | -202 228.00 | -180 213.00 | | -202 228.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
412 INCREASES Intangible assets – Other Fixed Assets | 3 794.00 | | | 3 794.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 3 050.00 | | | 3 050.00 |
482 INCREASES Financial Assets | 3 850.00 | | | 3 850.00 |
484 DECREASES Financial Assets | 3 000.00 | | | 3 000.00 |
490 Total Fixed Assets (Gross Value) | 55 188.00 | | | 55 188.00 |
492 Total Fixed Assets (Increases) | 10 694.00 | | | 10 694.00 |
494 Total Fixed Assets (Decreases) | 4 130.00 | | | 4 130.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 135.00 | | | 135.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | -135.00 | | | -135.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -135.00 | | | -135.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 34 653.00 | | | 34 653.00 |
378 Amount of deductible VAT on goods and services | 54 074.00 | | | 54 074.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 11 729.00 | | | 11 729.00 |
652 INCREASES Provisions for depreciation – On receivables and related accounts | 13 002.00 | | | 13 002.00 |
682 INCREASES Total Statement of Provisions | 24 731.00 | | | 24 731.00 |
