| |
| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
040 Financial Assets | 150.00 | | 150.00 | 150.00 |
044 Total Fixed Assets | 150.00 | | 150.00 | 150.00 |
060 Merchandise inventory | 19 494.00 | | 19 494.00 | 19 494.00 |
068 Receivables – Trade and related accounts | 1 259.00 | | 1 259.00 | 1 259.00 |
072 Receivables – Other | 2 168.00 | | 2 168.00 | 2 168.00 |
084 Cash | 349.00 | | 349.00 | 349.00 |
092 Prepaid expenses | | | 1.00 | |
096 Total Current Assets + Prepaid Expenses | 23 269.00 | | 23 269.00 | 23 269.00 |
110 Total Assets | 23 419.00 | | 23 419.00 | 23 419.00 |
120 Share or Individual Capital | | | 500.00 | |
136 Profit for the Year | | | 1 666.00 | |
142 Total Equity - Total I | | | 2 166.00 | |
166 Suppliers and related accounts | | | 4 603.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 16 036.00 | | |
172 Other debts | | | 16 651.00 | |
176 Total debts | | | 21 253.00 | |
180 Liabilities Total | | | 23 419.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 150.00 | |
CJ TOTAL (II) | 23 269.00 | | 23 269.00 | 23 269.00 |
CO Grand total (0 to V) | 23 419.00 | | 23 419.00 | 23 419.00 |
| |
| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 111 652.00 | | | 111 652.00 |
218 Production of services sold - France | 3 335.00 | | | 3 335.00 |
230 Other income | 8.00 | | | 8.00 |
232 Total operating income excluding VAT | 114 994.00 | | | 114 994.00 |
234 Purchases of goods (including customs duties) | 40 108.00 | | | 40 108.00 |
236 Inventory change (goods) | -19 493.00 | | | -19 493.00 |
238 Purchases of raw materials and other supplies (including royalties | 110.00 | | | 110.00 |
242 Other external expenses | 91 903.00 | | | 91 903.00 |
244 Taxes, duties and similar payments | 445.00 | | | 445.00 |
262 Other expenses | 4.00 | | | 4.00 |
264 Total operating expenses | 113 076.00 | | | 113 076.00 |
270 Operating profit | 1 919.00 | | | 1 919.00 |
280 Financial income | 41.00 | | | 41.00 |
306 Income tax's | 294.00 | | | 294.00 |
310 Profit or loss | 1 666.00 | | | 1 666.00 |
DA Share or individual capital | 500.00 | | | 500.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 1 666.00 | | | 1 666.00 |
DL TOTAL (I) | 2 168.00 | | | 2 168.00 |
DV Miscellaneous Loans and Financial Debts (4) | 16 036.00 | | | 16 036.00 |
DX Trade payables and related accounts | 4 603.00 | | | 4 603.00 |
DY Tax and social security liabilities | 614.00 | | | 614.00 |
EC TOTAL (IV) | 21 253.00 | | | 21 253.00 |
EE Grand total (I to V) | 23 419.00 | | | 23 419.00 |
| |
| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
482 INCREASES Financial Assets | 150.00 | | | 150.00 |
492 Total Fixed Assets (Increases) | 150.00 | | | 150.00 |
FX Taxes, duties, and similar payments | | | 4 450.00 | |
GC Operating Expenses - Current Assets: Provisions | | | 4.00 | |
GF Total Operating Expenses (II) | | | 113 076.00 | |
GG - OPERATING RESULT (I - II) | | | 1 919.00 | |
GL Other interest and similar income | | | 41.00 | |
GP Total financial income (V) | | | 41.00 | |
GV - FINANCIAL INCOME (V - VI) | | | 41.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 1 960.00 | |
| |
| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
374 Amount of VAT collected | 6 141.00 | | | 6 141.00 |
378 Amount of deductible VAT on goods and services | 5 846.00 | | | 5 846.00 |
HK Income tax | 294.00 | | | 294.00 |
HL TOTAL REVENUE (I + III + V + VII) | 115 036.00 | | | 115 036.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 113 370.00 | | | 113 370.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 1 666.00 | | | 1 666.00 |
| |
| 8 - Receivables and payables | Gross amount | Amount within 1 year | Amount 1 to 5 years | Amount more than 5 years |
8B Suppliers and Related Accounts | 4 603.00 | 4 603.00 | | 4 603.00 |
8E Income Taxes | 294.00 | 294.00 | | 294.00 |
UT Other financial assets | 150.00 | 150.00 | | 150.00 |
UX Other trade receivables | 1 259.00 | 1 259.00 | | 1 259.00 |
VB VAT | 466.00 | 466.00 | | 466.00 |
VI Group and Associates | 16 036.00 | | 16 036.00 | 16 036.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 1 875.00 | 1 875.00 | | 1 875.00 |
VW VAT | 320.00 | 320.00 | | 320.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 21 253.00 | 5 217.00 | 16 036.00 | 21 253.00 |
