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| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 40 500.00 | | 40 500.00 | 40 500.00 |
014 Intangible Assets - Other | 6 300.00 | 971.00 | 5 328.00 | 6 300.00 |
028 Tangible Assets | 2 350.00 | 278.00 | 2 071.00 | 2 350.00 |
040 Financial Assets | 4 625.00 | | 4 625.00 | 4 625.00 |
044 Total Fixed Assets | 53 775.00 | 1 250.00 | 52 524.00 | 53 775.00 |
060 Merchandise inventory | 57 597.00 | | 57 597.00 | 57 597.00 |
072 Receivables – Other | 5 078.00 | | 5 078.00 | 5 078.00 |
084 Cash | 50 155.00 | | 50 155.00 | 50 155.00 |
096 Total Current Assets + Prepaid Expenses | 112 831.00 | | 112 831.00 | 112 831.00 |
110 Total Assets | 166 606.00 | 1 250.00 | 165 356.00 | 166 606.00 |
120 Share or Individual Capital | | | 25 000.00 | |
136 Profit for the Year | | | -2 234.00 | |
142 Total Equity - Total I | | | 22 765.00 | |
164 Advances and down payments received on current orders | | | 262.00 | |
166 Suppliers and related accounts | | | 34 614.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 80 733.00 | | |
172 Other debts | | | 107 713.00 | |
176 Total debts | | | 142 590.00 | |
180 Liabilities Total | | | 165 356.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 53 775.00 | |
AB Establishment Expenses | 2 800.00 | 767.00 | 2 033.00 | 2 800.00 |
AH Goodwill | 40 500.00 | | 40 500.00 | 40 500.00 |
AJ Other Intangible Assets | 2 000.00 | | 2 000.00 | 2 000.00 |
AP Buildings | 1 422.00 | 86.00 | 1 336.00 | 1 422.00 |
AT Other tangible assets | 928.00 | 192.00 | 736.00 | 928.00 |
BH Other financial assets | 4 625.00 | | 4 625.00 | 4 625.00 |
BJ TOTAL (I) | 53 775.00 | 1 250.00 | 52 525.00 | 53 775.00 |
BT Goods | 57 597.00 | | 57 597.00 | 57 597.00 |
BZ Other receivables | 5 079.00 | | 5 079.00 | 5 079.00 |
CF Cash and cash equivalents | 50 155.00 | | 50 155.00 | 50 155.00 |
CJ TOTAL (II) | 112 832.00 | | 112 832.00 | 112 832.00 |
CO Grand total (0 to V) | 166 607.00 | 1 250.00 | 165 356.00 | 166 607.00 |
CX Development or Research and Development Expenses | 1 500.00 | 204.00 | 1 296.00 | 1 500.00 |
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| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 173 390.00 | | | 173 390.00 |
232 Total operating income excluding VAT | 173 390.00 | | | 173 390.00 |
234 Purchases of goods (including customs duties) | 141 560.00 | | | 141 560.00 |
236 Inventory change (goods) | -57 597.00 | | | -57 597.00 |
238 Purchases of raw materials and other supplies (including royalties | 2 272.00 | | | 2 272.00 |
242 Other external expenses | 32 468.00 | | | 32 468.00 |
244 Taxes, duties and similar payments | 580.00 | | | 580.00 |
250 Staff compensation | 45 803.00 | | | 45 803.00 |
252 Social security contributions | 9 285.00 | | | 9 285.00 |
254 Depreciation and amortization | 1 250.00 | | | 1 250.00 |
262 Other expenses | 1.00 | | | 1.00 |
264 Total operating expenses | 175 624.00 | | | 175 624.00 |
270 Operating profit | -2 234.00 | | | -2 234.00 |
310 Profit or loss | -2 234.00 | | | -2 234.00 |
DA Share or individual capital | 25 000.00 | | | 25 000.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -2 234.00 | | | -2 234.00 |
DL TOTAL (I) | 22 766.00 | | | 22 766.00 |
DV Miscellaneous Loans and Financial Debts (4) | 80 733.00 | | | 80 733.00 |
DW Advances and down payments received on current orders | 263.00 | | | 263.00 |
DX Trade payables and related accounts | 34 614.00 | | | 34 614.00 |
DY Tax and social security liabilities | 5 227.00 | | | 5 227.00 |
DZ Fixed asset liabilities and related accounts | 14 077.00 | | | 14 077.00 |
EC TOTAL (IV) | 142 590.00 | | | 142 590.00 |
EE Grand total (I to V) | 165 356.00 | | | 165 356.00 |
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| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
402 INCREASES Intangible assets – Goodwill | 40 500.00 | | | 40 500.00 |
412 INCREASES Intangible assets – Other Fixed Assets | 6 300.00 | | | 6 300.00 |
432 INCREASES Tangible Assets – Buildings | 1 422.00 | | | 1 422.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 928.00 | | | 928.00 |
482 INCREASES Financial Assets | 4 625.00 | | | 4 625.00 |
492 Total Fixed Assets (Increases) | 53 775.00 | | | 53 775.00 |
FA Sales of goods | | | 173 390.00 | |
FJ Net sales | | | 173 390.00 | |
FQ Other income | | | 1.00 | |
FR Total operating income (I) | | | 173 391.00 | |
FS Purchases of goods (including customs duties) | | | 141 560.00 | |
FT Inventory change (goods) | | | -57 597.00 | |
FU Purchases of raw materials and other supplies | | | 2 272.00 | |
FW Other purchases and external expenses | | | 32 469.00 | |
FX Taxes, duties, and similar payments | | | 580.00 | |
FY Salaries and Wages | | | 45 803.00 | |
FZ Social Security Contributions | | | 9 285.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 1 250.00 | |
GE Other Expenses | | | 1.00 | |
GF Total Operating Expenses (II) | | | 175 625.00 | |
GG - OPERATING RESULT (I - II) | | | -2 234.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -2 234.00 | |
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| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
374 Amount of VAT collected | 42 721.00 | | | 42 721.00 |
378 Amount of deductible VAT on goods and services | 30 148.00 | | | 30 148.00 |
HL TOTAL REVENUE (I + III + V + VII) | 173 391.00 | | | 173 391.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 175 625.00 | | | 175 625.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -2 234.00 | | | -2 234.00 |
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| 5 - Fixed assets increase - decrease | Gross value at beginning of year - Item by item | Revaluation - Disposals | Acquisition - Gross value at year-end | |
376 Average staff size | 2.00 | | | 2.00 |
