| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 3 099.00 | 977.00 | 2 122.00 | 3 099.00 |
028 Tangible Assets | 599.00 | 599.00 | | 599.00 |
040 Financial Assets | 2 567.00 | | 2 567.00 | 2 567.00 |
044 Total Fixed Assets | 6 266.00 | 1 577.00 | 4 689.00 | 6 266.00 |
060 Merchandise inventory | 2 961.00 | | 2 961.00 | 2 961.00 |
068 Receivables – Trade and related accounts | 644.00 | | 644.00 | 644.00 |
084 Cash | 4 768.00 | | 4 768.00 | 4 768.00 |
096 Total Current Assets + Prepaid Expenses | 8 374.00 | | 8 374.00 | 8 374.00 |
110 Total Assets | 14 640.00 | 1 577.00 | 13 063.00 | 14 640.00 |
120 Share or Individual Capital | | | 2 000.00 | |
126 Legal Reserve | | | 200.00 | |
132 Other Reserves | | | 5 820.00 | |
134 Retained Earnings | | | 3 206.00 | |
136 Profit for the Year | | | -1 708.00 | |
142 Total Equity - Total I | | | 9 519.00 | |
166 Suppliers and related accounts | | | 789.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 2 754.00 | | |
172 Other debts | | | 2 754.00 | |
176 Total debts | | | 3 543.00 | |
180 Liabilities Total | | | 13 063.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 2 850.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 2 000.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 32 810.00 | | | 32 810.00 |
230 Other income | 11.00 | | | 11.00 |
232 Total operating income excluding VAT | 32 821.00 | | | 32 821.00 |
234 Purchases of goods (including customs duties) | 7 009.00 | | | 7 009.00 |
236 Inventory change (goods) | 722.00 | | | 722.00 |
238 Purchases of raw materials and other supplies (including royalties | 9 933.00 | | | 9 933.00 |
242 Other external expenses | 14 256.00 | | | 14 256.00 |
243 (including business tax) | 327.00 | | | 327.00 |
244 Taxes, duties and similar payments | 327.00 | | | 327.00 |
250 Staff compensation | 1 252.00 | | | 1 252.00 |
254 Depreciation and amortization | 727.00 | | | 727.00 |
264 Total operating expenses | 34 229.00 | | | 34 229.00 |
270 Operating profit | -1 407.00 | | | -1 407.00 |
280 Financial income | 90.00 | | | 90.00 |
290 Exceptional income | 2 000.00 | | | 2 000.00 |
300 Exceptional expenses | 2 390.00 | | | 2 390.00 |
310 Profit or loss | -1 708.00 | | | -1 708.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
412 INCREASES Intangible assets – Other Fixed Assets | 2 850.00 | | | 2 850.00 |
414 DECREASES Intangible Assets – Other Intangible Assets | 4 449.00 | | | 4 449.00 |
484 DECREASES Financial Assets | 2 000.00 | | | 2 000.00 |
490 Total Fixed Assets (Gross Value) | 9 865.00 | | | 9 865.00 |
492 Total Fixed Assets (Increases) | 2 850.00 | | | 2 850.00 |
494 Total Fixed Assets (Decreases) | 6 449.00 | | | 6 449.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 596.00 | | | 596.00 |
599 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Long Term) | 1 599.00 | | | 1 599.00 |
