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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 | 80 000.00 | | 80 000.00 | 80 000.00 |
028 Tangible Assets | 48 038.00 | 14 923.00 | 33 115.00 | 48 038.00 |
040 Financial Assets | 3 000.00 | | 3 000.00 | 3 000.00 |
044 Total Fixed Assets | 131 038.00 | 14 923.00 | 116 115.00 | 131 038.00 |
060 Merchandise inventory | 367 850.00 | 90 877.00 | 276 973.00 | 367 850.00 |
068 Receivables – Trade and related accounts | 117 060.00 | 1 875.00 | 115 185.00 | 117 060.00 |
072 Receivables – Other | 54 050.00 | | 54 050.00 | 54 050.00 |
084 Cash | 6 846.00 | | 6 846.00 | 6 846.00 |
096 Total Current Assets + Prepaid Expenses | 545 806.00 | 92 752.00 | 453 054.00 | 545 806.00 |
110 Total Assets | 676 844.00 | 107 675.00 | 569 169.00 | 676 844.00 |
120 Share or Individual Capital | | | 25 000.00 | |
126 Legal Reserve | | | 2 500.00 | |
132 Other Reserves | | | 32 556.00 | |
134 Retained Earnings | | | -90.00 | |
136 Profit for the Year | | | 79 231.00 | |
142 Total Equity - Total I | | | 139 197.00 | |
166 Suppliers and related accounts | | | 226 572.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 4 939.00 | | |
172 Other debts | | | 203 400.00 | |
176 Total debts | | | 429 972.00 | |
180 Liabilities Total | | | 569 169.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 115 169.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 1 489 851.00 | 699 207.00 | | 1 489 851.00 |
218 Production of services sold - France | 14 000.00 | | | 14 000.00 |
226 Operating subsidies received | | 2 450.00 | | |
230 Other income | 35.00 | 353.00 | | 35.00 |
232 Total operating income excluding VAT | 1 503 886.00 | 702 010.00 | | 1 503 886.00 |
234 Purchases of goods (including customs duties) | 1 306 918.00 | 523 471.00 | | 1 306 918.00 |
236 Inventory change (goods) | -307 336.00 | 2 280.00 | | -307 336.00 |
238 Purchases of raw materials and other supplies (including royalties | 5 726.00 | 28 117.00 | | 5 726.00 |
242 Other external expenses | 127 371.00 | 75 380.00 | | 127 371.00 |
243 (including business tax) | 1 257.00 | | | 1 257.00 |
244 Taxes, duties and similar payments | 2 764.00 | 4 823.00 | | 2 764.00 |
250 Staff compensation | 122 709.00 | 28 420.00 | | 122 709.00 |
252 Social security contributions | 47 049.00 | 2 428.00 | | 47 049.00 |
254 Depreciation and amortization | 1 934.00 | 614.00 | | 1 934.00 |
256 Provisions | 92 752.00 | | | 92 752.00 |
262 Other expenses | 677.00 | 183.00 | | 677.00 |
264 Total operating expenses | 1 400 565.00 | 665 716.00 | | 1 400 565.00 |
270 Operating profit | 103 321.00 | 36 293.00 | | 103 321.00 |
294 Financial expenses | | 37.00 | | |
300 Exceptional expenses | 589.00 | 87.00 | | 589.00 |
306 Income tax's | 23 501.00 | 5 193.00 | | 23 501.00 |
310 Profit or loss | 79 231.00 | 30 976.00 | | 79 231.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 80 000.00 | | | 80 000.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 13 032.00 | | | 13 032.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 19 137.00 | | | 19 137.00 |
482 INCREASES Financial Assets | 3 000.00 | | | 3 000.00 |
490 Total Fixed Assets (Gross Value) | 15 869.00 | | | 15 869.00 |
492 Total Fixed Assets (Increases) | 115 169.00 | | | 115 169.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 113 627.00 | | | 113 627.00 |
378 Amount of deductible VAT on goods and services | 64 043.00 | | | 64 043.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 90 877.00 | | | 90 877.00 |
652 INCREASES Provisions for depreciation – On receivables and related accounts | 1 875.00 | | | 1 875.00 |
682 INCREASES Total Statement of Provisions | 92 752.00 | | | 92 752.00 |
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| 5 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
376 Average staff size | 2.00 | | | 2.00 |
