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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 | 1 500.00 | 500.00 | 1 000.00 | 1 500.00 |
028 Tangible Assets | 1 100.00 | 74.00 | 1 026.00 | 1 100.00 |
044 Total Fixed Assets | 2 600.00 | 574.00 | 2 026.00 | 2 600.00 |
060 Merchandise inventory | 21 889.00 | | 21 889.00 | 21 889.00 |
068 Receivables – Trade and related accounts | 3 266.00 | | 3 266.00 | 3 266.00 |
072 Receivables – Other | 7 820.00 | | 7 820.00 | 7 820.00 |
084 Cash | 11 786.00 | | 11 786.00 | 11 786.00 |
092 Prepaid expenses | 5 140.00 | | 5 140.00 | 5 140.00 |
096 Total Current Assets + Prepaid Expenses | 49 901.00 | | 49 901.00 | 49 901.00 |
110 Total Assets | 52 501.00 | 574.00 | 51 927.00 | 52 501.00 |
120 Share or Individual Capital | | | 16 500.00 | |
134 Retained Earnings | | | -10 962.00 | |
136 Profit for the Year | | | 1 665.00 | |
142 Total Equity - Total I | | | 7 203.00 | |
166 Suppliers and related accounts | | | 5 017.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 39 222.00 | | |
172 Other debts | | | 39 707.00 | |
176 Total debts | | | 44 724.00 | |
180 Liabilities Total | | | 51 927.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 2 600.00 | |
195 Of which payables due in more than one year | | | 2 600.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 46 951.00 | 1 547.00 | | 46 951.00 |
230 Other income | 3.00 | | | 3.00 |
232 Total operating income excluding VAT | 46 954.00 | 1 547.00 | | 46 954.00 |
234 Purchases of goods (including customs duties) | 33 585.00 | 11 420.00 | | 33 585.00 |
236 Inventory change (goods) | -12 435.00 | -9 454.00 | | -12 435.00 |
238 Purchases of raw materials and other supplies (including royalties | 2 455.00 | | | 2 455.00 |
242 Other external expenses | 20 812.00 | 10 121.00 | | 20 812.00 |
243 (including business tax) | 76.00 | | | 76.00 |
244 Taxes, duties and similar payments | 102.00 | 80.00 | | 102.00 |
250 Staff compensation | 169.00 | | | 169.00 |
252 Social security contributions | 18.00 | | | 18.00 |
254 Depreciation and amortization | 574.00 | | | 574.00 |
262 Other expenses | 9.00 | 353.00 | | 9.00 |
264 Total operating expenses | 45 289.00 | 12 520.00 | | 45 289.00 |
270 Operating profit | 1 665.00 | -10 973.00 | | 1 665.00 |
280 Financial income | | 11.00 | | |
310 Profit or loss | 1 665.00 | -10 962.00 | | 1 665.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
412 INCREASES Intangible assets – Other Fixed Assets | 1 500.00 | | | 1 500.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 1 100.00 | | | 1 100.00 |
492 Total Fixed Assets (Increases) | 2 600.00 | | | 2 600.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 5 968.00 | | | 5 968.00 |
378 Amount of deductible VAT on goods and services | 10 395.00 | | | 10 395.00 |
