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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 2 539.00 | 1 356.00 | 1 183.00 | 2 539.00 |
044 Total Fixed Assets | 2 539.00 | 1 356.00 | 1 183.00 | 2 539.00 |
060 Merchandise inventory | 3 850.00 | | 3 850.00 | 3 850.00 |
068 Receivables – Trade and related accounts | 108.00 | | 108.00 | 108.00 |
072 Receivables – Other | 16 616.00 | | 16 616.00 | 16 616.00 |
084 Cash | 4 078.00 | | 4 078.00 | 4 078.00 |
096 Total Current Assets + Prepaid Expenses | 24 652.00 | | 24 652.00 | 24 652.00 |
110 Total Assets | 27 191.00 | 1 356.00 | 25 835.00 | 27 191.00 |
120 Share or Individual Capital | | | 1 000.00 | |
134 Retained Earnings | | | -43 338.00 | |
136 Profit for the Year | | | -63 615.00 | |
142 Total Equity - Total I | | | -105 954.00 | |
166 Suppliers and related accounts | | | 600.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 107 404.00 | | |
172 Other debts | | | 131 188.00 | |
176 Total debts | | | 131 788.00 | |
180 Liabilities Total | | | 25 835.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 941.00 | |
AT Other tangible assets | 3 373.00 | 1 995.00 | 1 378.00 | 3 373.00 |
BJ TOTAL (I) | 3 373.00 | 1 995.00 | 1 378.00 | 3 373.00 |
BT Goods | 10 550.00 | | 10 550.00 | 10 550.00 |
BX Customers and related accounts | 1 409.00 | | 1 409.00 | 1 409.00 |
BZ Other receivables | 839.00 | | 839.00 | 839.00 |
CF Cash and cash equivalents | 2 611.00 | | 2 611.00 | 2 611.00 |
CJ TOTAL (II) | 15 408.00 | | 15 408.00 | 15 408.00 |
CO Grand total (0 to V) | 18 781.00 | 1 995.00 | 16 786.00 | 18 781.00 |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 120.00 | 3 204.00 | | 120.00 |
214 Production of goods sold - France | 69 644.00 | 15 494.00 | | 69 644.00 |
218 Production of services sold - France | -150.00 | | | -150.00 |
232 Total operating income excluding VAT | 69 614.00 | 18 698.00 | | 69 614.00 |
234 Purchases of goods (including customs duties) | 3 427.00 | 275.00 | | 3 427.00 |
236 Inventory change (goods) | | -3 850.00 | | |
238 Purchases of raw materials and other supplies (including royalties | 29 806.00 | 8 560.00 | | 29 806.00 |
242 Other external expenses | 54 339.00 | 46 715.00 | | 54 339.00 |
244 Taxes, duties and similar payments | 11.00 | 406.00 | | 11.00 |
250 Staff compensation | 43 180.00 | 13 699.00 | | 43 180.00 |
252 Social security contributions | | -4 059.00 | | |
254 Depreciation and amortization | 1 066.00 | 290.00 | | 1 066.00 |
262 Other expenses | 1 009.00 | | | 1 009.00 |
264 Total operating expenses | 132 838.00 | 62 036.00 | | 132 838.00 |
270 Operating profit | -63 224.00 | -43 338.00 | | -63 224.00 |
300 Exceptional expenses | 391.00 | | | 391.00 |
310 Profit or loss | -63 615.00 | -43 338.00 | | -63 615.00 |
DA Share or individual capital | 1 000.00 | 1 000.00 | | 1 000.00 |
DH Retained earnings | -106 954.00 | -43 338.00 | | -106 954.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -77 664.00 | -63 615.00 | | -77 664.00 |
DL TOTAL (I) | -183 617.00 | -105 954.00 | | -183 617.00 |
DU Loans and Debts from Credit Institutions (3) | 1 330.00 | | | 1 330.00 |
DV Miscellaneous Loans and Financial Debts (4) | 151 028.00 | 107 404.00 | | 151 028.00 |
DX Trade payables and related accounts | | 600.00 | | |
DY Tax and social security liabilities | 48 045.00 | 23 784.00 | | 48 045.00 |
EC TOTAL (IV) | 200 404.00 | 131 788.00 | | 200 404.00 |
EE Grand total (I to V) | 16 786.00 | 25 835.00 | | 16 786.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
FA Sales of goods | 37 021.00 | | 37 021.00 | 37 021.00 |
FD Production sold - goods | 214 049.00 | | 214 049.00 | 214 049.00 |
FG Production sold - services | | | | |
FJ Net sales | 251 071.00 | | 251 071.00 | 251 071.00 |
FR Total operating income (I) | | | 251 071.00 | |
FS Purchases of goods (including customs duties) | | | 2 246.00 | |
FT Inventory change (goods) | | | -6 700.00 | |
FU Purchases of raw materials and other supplies | | | 124 319.00 | |
FW Other purchases and external expenses | | | 117 552.00 | |
FX Taxes, duties, and similar payments | | | | |
FY Salaries and Wages | | | 70 746.00 | |
FZ Social Security Contributions | | | 20 324.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 639.00 | |
GE Other Expenses | | | | |
GF Total Operating Expenses (II) | | | 329 126.00 | |
GG - OPERATING RESULT (I - II) | | | -78 056.00 | |
GN Positive exchange differences | | | 1 207.00 | |
GP Total financial income (V) | | | 1 207.00 | |
GR Interest and similar expenses | | | 2 116.00 | |
GU Total financial expenses (VI) | | | 2 116.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -908.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -78 964.00 | |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
HE Exceptional expenses on management operations | -1 300.00 | 391.00 | | -1 300.00 |
HH Total exceptional expenses (VIII) | -1 300.00 | 391.00 | | -1 300.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | 1 300.00 | -392.00 | | 1 300.00 |
HL TOTAL REVENUE (I + III + V + VII) | 252 278.00 | 69 614.00 | | 252 278.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 329 942.00 | 133 229.00 | | 329 942.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -77 664.00 | -63 615.00 | | -77 664.00 |
