| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 135 000.00 | 35 000.00 | 100 000.00 | 135 000.00 |
028 Tangible Assets | 51 903.00 | 17 753.00 | 34 150.00 | 51 903.00 |
040 Financial Assets | 2 170.00 | | 2 170.00 | 2 170.00 |
044 Total Fixed Assets | 189 073.00 | 52 753.00 | 136 320.00 | 189 073.00 |
050 Raw materials, supplies, in progress | 1 480.00 | | 1 480.00 | 1 480.00 |
068 Receivables – Trade and related accounts | 1 481.00 | | 1 481.00 | 1 481.00 |
072 Receivables – Other | 523.00 | | 523.00 | 523.00 |
084 Cash | 15 687.00 | | 15 687.00 | 15 687.00 |
092 Prepaid expenses | 3 974.00 | | 3 974.00 | 3 974.00 |
096 Total Current Assets + Prepaid Expenses | 23 145.00 | | 23 145.00 | 23 145.00 |
110 Total Assets | 212 218.00 | 52 753.00 | 159 465.00 | 212 218.00 |
120 Share or Individual Capital | | | 7 500.00 | |
126 Legal Reserve | | | 750.00 | |
134 Retained Earnings | | | 42 558.00 | |
136 Profit for the Year | | | -6 707.00 | |
142 Total Equity - Total I | | | 44 101.00 | |
156 Loans and similar debts | | | 77 627.00 | |
166 Suppliers and related accounts | | | 937.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 33 769.00 | | |
172 Other debts | | | 36 800.00 | |
176 Total debts | | | 115 365.00 | |
180 Liabilities Total | | | 159 465.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 110 208.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 4 779.00 | |
193 Of which financial assets due in less than one year | | | 2 170.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
214 Production of goods sold - France | 257 546.00 | 172 096.00 | | 257 546.00 |
230 Other income | 2.00 | 1 098.00 | | 2.00 |
232 Total operating income excluding VAT | 257 548.00 | 173 195.00 | | 257 548.00 |
238 Purchases of raw materials and other supplies (including royalties | 100 061.00 | 78 995.00 | | 100 061.00 |
240 Inventory changes (raw materials and supplies) | 432.00 | 45.00 | | 432.00 |
242 Other external expenses | 77 780.00 | 44 573.00 | | 77 780.00 |
243 (including business tax) | 1 106.00 | | | 1 106.00 |
244 Taxes, duties and similar payments | 2 986.00 | 2 478.00 | | 2 986.00 |
250 Staff compensation | 27 600.00 | 19 300.00 | | 27 600.00 |
252 Social security contributions | 8 523.00 | 8 882.00 | | 8 523.00 |
254 Depreciation and amortization | 5 842.00 | 1 145.00 | | 5 842.00 |
256 Provisions | 35 000.00 | | | 35 000.00 |
262 Other expenses | 493.00 | 350.00 | | 493.00 |
264 Total operating expenses | 258 718.00 | 155 768.00 | | 258 718.00 |
270 Operating profit | -1 169.00 | 17 427.00 | | -1 169.00 |
280 Financial income | 1.00 | 1.00 | | 1.00 |
290 Exceptional income | 4 779.00 | | | 4 779.00 |
294 Financial expenses | 3 800.00 | 293.00 | | 3 800.00 |
300 Exceptional expenses | 6 518.00 | 108.00 | | 6 518.00 |
310 Profit or loss | -6 707.00 | 17 027.00 | | -6 707.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 70 000.00 | | | 70 000.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 34 883.00 | | | 34 883.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 3 155.00 | | | 3 155.00 |
482 INCREASES Financial Assets | 2 170.00 | | | 2 170.00 |
484 DECREASES Financial Assets | 1 368.00 | | | 1 368.00 |
490 Total Fixed Assets (Gross Value) | 100 427.00 | | | 100 427.00 |
492 Total Fixed Assets (Increases) | 110 208.00 | | | 110 208.00 |
494 Total Fixed Assets (Decreases) | 21 562.00 | | | 21 562.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 1 368.00 | | | 1 368.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 4 779.00 | | | 4 779.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 3 411.00 | | | 3 411.00 |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 9 728.00 | | | 9 728.00 |
378 Amount of deductible VAT on goods and services | 6 173.00 | | | 6 173.00 |
632 INCREASES Provisions for depreciation – On fixed assets | 35 000.00 | | | 35 000.00 |
682 INCREASES Total Statement of Provisions | 35 000.00 | | | 35 000.00 |
