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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 | 7 469.00 | 3 753.00 | 3 716.00 | 7 469.00 |
040 Financial Assets | 15 022.00 | | 15 022.00 | 15 022.00 |
044 Total Fixed Assets | 22 491.00 | 3 753.00 | 18 738.00 | 22 491.00 |
060 Merchandise inventory | 183 281.00 | 146 625.00 | 36 656.00 | 183 281.00 |
068 Receivables – Trade and related accounts | 26 022.00 | | 26 022.00 | 26 022.00 |
072 Receivables – Other | 16 417.00 | | 16 417.00 | 16 417.00 |
084 Cash | 46 233.00 | | 46 233.00 | 46 233.00 |
092 Prepaid expenses | 245.00 | | 245.00 | 245.00 |
096 Total Current Assets + Prepaid Expenses | 272 199.00 | 146 625.00 | 125 574.00 | 272 199.00 |
110 Total Assets | 294 690.00 | 150 378.00 | 144 311.00 | 294 690.00 |
120 Share or Individual Capital | | | 20 000.00 | |
134 Retained Earnings | | | 91 936.00 | |
136 Profit for the Year | | | -31 556.00 | |
142 Total Equity - Total I | | | 80 379.00 | |
166 Suppliers and related accounts | | | 20 632.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 42 627.00 | | |
172 Other debts | | | 43 300.00 | |
176 Total debts | | | 63 932.00 | |
180 Liabilities Total | | | 144 311.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 15 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 99 475.00 | | | 99 475.00 |
226 Operating subsidies received | 630.00 | | | 630.00 |
230 Other income | 137 956.00 | | | 137 956.00 |
232 Total operating income excluding VAT | 238 062.00 | | | 238 062.00 |
236 Inventory change (goods) | 6 029.00 | | | 6 029.00 |
242 Other external expenses | 98 176.00 | | | 98 176.00 |
243 (including business tax) | 800.00 | | | 800.00 |
244 Taxes, duties and similar payments | 800.00 | | | 800.00 |
254 Depreciation and amortization | 1 876.00 | | | 1 876.00 |
256 Provisions | 146 625.00 | | | 146 625.00 |
262 Other expenses | 16 281.00 | | | 16 281.00 |
264 Total operating expenses | 269 788.00 | | | 269 788.00 |
270 Operating profit | -31 726.00 | | | -31 726.00 |
280 Financial income | 205.00 | | | 205.00 |
300 Exceptional expenses | 35.00 | | | 35.00 |
310 Profit or loss | -31 556.00 | | | -31 556.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
482 INCREASES Financial Assets | 15 000.00 | | | 15 000.00 |
490 Total Fixed Assets (Gross Value) | 7 491.00 | | | 7 491.00 |
492 Total Fixed Assets (Increases) | 15 000.00 | | | 15 000.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 5 564.00 | | | 5 564.00 |
378 Amount of deductible VAT on goods and services | 7 102.00 | | | 7 102.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 146 625.00 | | | 146 625.00 |
644 DECREASES Provisions for Depreciation – On Inventories and Work in Progress | 137 912.00 | | | 137 912.00 |
682 INCREASES Total Statement of Provisions | 146 625.00 | | | 146 625.00 |
684 DECREASES in Total Provisions Statement | 137 912.00 | | | 137 912.00 |
