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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | | | | |
014 Intangible Assets - Other | 5 000.00 | | 5 000.00 | 5 000.00 |
028 Tangible Assets | 36 780.00 | 16 662.00 | 20 118.00 | 36 780.00 |
040 Financial Assets | | | | |
044 Total Fixed Assets | 41 780.00 | 16 662.00 | 25 118.00 | 41 780.00 |
050 Raw materials, supplies, in progress | | | | |
060 Merchandise inventory | | | | |
064 Advances and down payments on orders | 15 600.00 | | 15 600.00 | 15 600.00 |
068 Receivables – Trade and related accounts | | | | |
072 Receivables – Other | 29 153.00 | | 29 153.00 | 29 153.00 |
084 Cash | 89 542.00 | | 89 542.00 | 89 542.00 |
092 Prepaid expenses | 182.00 | | 182.00 | 182.00 |
096 Total Current Assets + Prepaid Expenses | 134 477.00 | | 134 477.00 | 134 477.00 |
110 Total Assets | 176 257.00 | 16 662.00 | 159 595.00 | 176 257.00 |
120 Share or Individual Capital | | | 80 000.00 | |
126 Legal Reserve | | | 8 000.00 | |
134 Retained Earnings | | | 29 647.00 | |
136 Profit for the Year | | | 36 224.00 | |
142 Total Equity - Total I | | | 153 871.00 | |
156 Loans and similar debts | | | 4 025.00 | |
166 Suppliers and related accounts | | | | |
169 Other debts including current accounts of partners for fiscal year N | | 101.00 | | |
172 Other debts | | | 1 699.00 | |
176 Total debts | | | 5 724.00 | |
180 Liabilities Total | | | 159 595.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 140 000.00 | |
195 Of which payables due in more than one year | | | 1 009.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 12 154.00 | 310 212.00 | | 12 154.00 |
230 Other income | -92.00 | 4 740.00 | | -92.00 |
232 Total operating income excluding VAT | 12 062.00 | 314 952.00 | | 12 062.00 |
234 Purchases of goods (including customs duties) | 488.00 | 43 460.00 | | 488.00 |
236 Inventory change (goods) | 4 717.00 | -2 937.00 | | 4 717.00 |
238 Purchases of raw materials and other supplies (including royalties | | 126 660.00 | | |
240 Inventory changes (raw materials and supplies) | 1 374.00 | -1 374.00 | | 1 374.00 |
242 Other external expenses | 22 106.00 | 59 784.00 | | 22 106.00 |
243 (including business tax) | 1 423.00 | | | 1 423.00 |
244 Taxes, duties and similar payments | 3 699.00 | 2 862.00 | | 3 699.00 |
250 Staff compensation | 7 147.00 | 58 773.00 | | 7 147.00 |
252 Social security contributions | 7 493.00 | 15 709.00 | | 7 493.00 |
254 Depreciation and amortization | 5 571.00 | 13 518.00 | | 5 571.00 |
262 Other expenses | | 542.00 | | |
264 Total operating expenses | 52 596.00 | 316 996.00 | | 52 596.00 |
270 Operating profit | -40 533.00 | -2 044.00 | | -40 533.00 |
290 Exceptional income | 140 227.00 | | | 140 227.00 |
294 Financial expenses | 38.00 | 42.00 | | 38.00 |
300 Exceptional expenses | 63 432.00 | 987.00 | | 63 432.00 |
310 Profit or loss | 36 224.00 | -3 072.00 | | 36 224.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
404 DECREASES Intangible assets – Goodwill | 28 878.00 | | | 28 878.00 |
414 DECREASES Intangible Assets – Other Intangible Assets | 6 000.00 | | | 6 000.00 |
484 DECREASES Financial Assets | 20.00 | | | 20.00 |
490 Total Fixed Assets (Gross Value) | 133 621.00 | | | 133 621.00 |
494 Total Fixed Assets (Decreases) | 91 841.00 | | | 91 841.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 63 432.00 | | | 63 432.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 76 568.00 | | | 76 568.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 76 568.00 | | | 76 568.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 2 407.00 | | | 2 407.00 |
378 Amount of deductible VAT on goods and services | 3 702.00 | | | 3 702.00 |
