| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 15 244.00 | | 15 244.00 | 15 244.00 |
014 Intangible Assets - Other | 2 324.00 | 2 324.00 | | 2 324.00 |
028 Tangible Assets | 31 223.00 | 28 797.00 | 2 426.00 | 31 223.00 |
040 Financial Assets | 2 295.00 | | 2 295.00 | 2 295.00 |
044 Total Fixed Assets | 51 087.00 | 31 122.00 | 19 965.00 | 51 087.00 |
060 Merchandise inventory | 46 894.00 | 3 500.00 | 43 394.00 | 46 894.00 |
072 Receivables – Other | 6 879.00 | | 6 879.00 | 6 879.00 |
084 Cash | 2 030.00 | | 2 030.00 | 2 030.00 |
092 Prepaid expenses | 2 193.00 | | 2 193.00 | 2 193.00 |
096 Total Current Assets + Prepaid Expenses | 57 998.00 | 3 500.00 | 54 498.00 | 57 998.00 |
110 Total Assets | 109 085.00 | 34 622.00 | 74 463.00 | 109 085.00 |
120 Share or Individual Capital | | | 8 000.00 | |
126 Legal Reserve | | | 981.00 | |
132 Other Reserves | | | 18 481.00 | |
134 Retained Earnings | | | -144.00 | |
136 Profit for the Year | | | 313.00 | |
142 Total Equity - Total I | | | 27 632.00 | |
156 Loans and similar debts | | | 5 858.00 | |
166 Suppliers and related accounts | | | 28 901.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 5 150.00 | | |
172 Other debts | | | 12 071.00 | |
176 Total debts | | | 46 830.00 | |
180 Liabilities Total | | | 74 463.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 1 489.00 | |
AF Concessions, Patents and Similar Rights | 2 325.00 | 2 325.00 | | 2 325.00 |
AH Goodwill | 15 244.00 | | 15 244.00 | 15 244.00 |
AR Technical installations, industrial equipment and tools | 1 489.00 | 1.00 | 1 488.00 | 1 489.00 |
AT Other tangible assets | 29 735.00 | 28 796.00 | 938.00 | 29 735.00 |
BH Other financial assets | 2 295.00 | | 2 295.00 | 2 295.00 |
BJ TOTAL (I) | 51 087.00 | 31 122.00 | 19 965.00 | 51 087.00 |
BT Goods | 46 895.00 | 3 500.00 | 43 395.00 | 46 895.00 |
BZ Other receivables | 6 879.00 | | 6 879.00 | 6 879.00 |
CF Cash and cash equivalents | 2 031.00 | | 2 031.00 | 2 031.00 |
CH Prepaid expenses | 2 193.00 | | 2 193.00 | 2 193.00 |
CJ TOTAL (II) | 57 998.00 | 3 500.00 | 54 498.00 | 57 998.00 |
CO Grand total (0 to V) | 109 086.00 | 34 622.00 | 74 463.00 | 109 086.00 |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 216 845.00 | | | 216 845.00 |
218 Production of services sold - France | 6 916.00 | | | 6 916.00 |
230 Other income | 1 906.00 | | | 1 906.00 |
232 Total operating income excluding VAT | 225 668.00 | | | 225 668.00 |
234 Purchases of goods (including customs duties) | 121 959.00 | | | 121 959.00 |
236 Inventory change (goods) | 663.00 | | | 663.00 |
238 Purchases of raw materials and other supplies (including royalties | 2 636.00 | | | 2 636.00 |
242 Other external expenses | 40 203.00 | | | 40 203.00 |
243 (including business tax) | 688.00 | | | 688.00 |
244 Taxes, duties and similar payments | 826.00 | | | 826.00 |
250 Staff compensation | 45 113.00 | | | 45 113.00 |
254 Depreciation and amortization | 1 260.00 | | | 1 260.00 |
256 Provisions | 3 500.00 | | | 3 500.00 |
262 Other expenses | 323.00 | | | 323.00 |
264 Total operating expenses | 216 486.00 | | | 216 486.00 |
270 Operating profit | 9 181.00 | | | 9 181.00 |
294 Financial expenses | 996.00 | | | 996.00 |
300 Exceptional expenses | 6 590.00 | | | 6 590.00 |
306 Income tax's | 1 282.00 | | | 1 282.00 |
310 Profit or loss | 313.00 | | | 313.00 |
DA Share or individual capital | 8 000.00 | | | 8 000.00 |
DD Legal reserve (1) | 982.00 | | | 982.00 |
DG Other reserves | 18 482.00 | | | 18 482.00 |
DH Retained earnings | -145.00 | | | -145.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 314.00 | | | 314.00 |
DL TOTAL (I) | 27 632.00 | | | 27 632.00 |
DU Loans and Debts from Credit Institutions (3) | 5 858.00 | | | 5 858.00 |
DV Miscellaneous Loans and Financial Debts (4) | 5 150.00 | | | 5 150.00 |
DX Trade payables and related accounts | 28 901.00 | | | 28 901.00 |
DY Tax and social security liabilities | 6 921.00 | | | 6 921.00 |
EC TOTAL (IV) | 46 831.00 | | | 46 831.00 |
EE Grand total (I to V) | 74 463.00 | | | 74 463.00 |
EG Accrued income and payables due within one year | 46 831.00 | | | 46 831.00 |
EH Including current bank overdrafts and credit balances from banks and postal accounts | 5 858.00 | | | 5 858.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 1 489.00 | | | 1 489.00 |
490 Total Fixed Assets (Gross Value) | 54 748.00 | | | 54 748.00 |
492 Total Fixed Assets (Increases) | 1 489.00 | | | 1 489.00 |
494 Total Fixed Assets (Decreases) | 5 150.00 | | | 5 150.00 |
FA Sales of goods | | | 216 846.00 | |
FG Production sold - services | | | 6 916.00 | |
FJ Net sales | | | 223 762.00 | |
FP Reversals of depreciation and provisions, transfer of expenses | | | 1 905.00 | |
FQ Other income | | | 1.00 | |
FR Total operating income (I) | | | 225 668.00 | |
FS Purchases of goods (including customs duties) | | | 121 960.00 | |
FT Inventory change (goods) | | | 663.00 | |
FU Purchases of raw materials and other supplies | | | 2 636.00 | |
FW Other purchases and external expenses | | | 40 204.00 | |
FX Taxes, duties, and similar payments | | | 826.00 | |
FY Salaries and Wages | | | 45 113.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 1 260.00 | |
GC Operating Expenses - Current Assets: Provisions | | | 3 500.00 | |
GE Other Expenses | | | 323.00 | |
GF Total Operating Expenses (II) | | | 216 486.00 | |
GG - OPERATING RESULT (I - II) | | | 9 182.00 | |
GR Interest and similar expenses | | | 996.00 | |
GU Total financial expenses (VI) | | | 996.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -996.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 8 186.00 | |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 35 662.00 | | | 35 662.00 |
378 Amount of deductible VAT on goods and services | 20 052.00 | | | 20 052.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 3 500.00 | | | 3 500.00 |
682 INCREASES Total Statement of Provisions | 3 500.00 | | | 3 500.00 |
HE Exceptional expenses on management operations | 6 590.00 | 5 000.00 | | 6 590.00 |
HH Total exceptional expenses (VIII) | 6 590.00 | 5 000.00 | | 6 590.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | -6 590.00 | -5 000.00 | | -6 590.00 |
HK Income tax | 1 282.00 | 936.00 | | 1 282.00 |
HL TOTAL REVENUE (I + III + V + VII) | 225 668.00 | 217 785.00 | | 225 668.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 225 354.00 | 218 048.00 | | 225 354.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 314.00 | -263.00 | | 314.00 |
