| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 350.00 | 113.00 | 237.00 | 350.00 |
028 Tangible Assets | 14 334.00 | 4 990.00 | 9 344.00 | 14 334.00 |
040 Financial Assets | 3 500.00 | | 3 500.00 | 3 500.00 |
044 Total Fixed Assets | 18 184.00 | 5 103.00 | 13 081.00 | 18 184.00 |
060 Merchandise inventory | 41 755.00 | | 41 755.00 | 41 755.00 |
064 Advances and down payments on orders | 2 251.00 | | 2 251.00 | 2 251.00 |
068 Receivables – Trade and related accounts | 160.00 | | 160.00 | 160.00 |
072 Receivables – Other | 1 838.00 | | 1 838.00 | 1 838.00 |
084 Cash | 3 297.00 | | 3 297.00 | 3 297.00 |
092 Prepaid expenses | 1 051.00 | | 1 051.00 | 1 051.00 |
096 Total Current Assets + Prepaid Expenses | 8 597.00 | | 8 597.00 | 8 597.00 |
110 Total Assets | 26 781.00 | 5 103.00 | 21 678.00 | 26 781.00 |
120 Share or Individual Capital | | | 7 500.00 | |
126 Legal Reserve | | | 200.00 | |
132 Other Reserves | | | 3 782.00 | |
134 Retained Earnings | | | -7 625.00 | |
136 Profit for the Year | | | -7 625.00 | |
142 Total Equity - Total I | | | 3 857.00 | |
156 Loans and similar debts | | | 50 312.00 | |
164 Advances and down payments received on current orders | | | 23 267.00 | |
166 Suppliers and related accounts | | | 4 558.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 10 839.00 | | |
172 Other debts | | | 13 263.00 | |
176 Total debts | | | 17 821.00 | |
180 Liabilities Total | | | 21 678.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 6 434.00 | |
195 Of which payables due in more than one year | | | 40 500.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 17 835.00 | 11 067.00 | | 17 835.00 |
218 Production of services sold - France | 28 943.00 | 35 408.00 | | 28 943.00 |
224 Capitalized production | 783.00 | | | 783.00 |
226 Operating subsidies received | 3 177.00 | | | 3 177.00 |
230 Other income | | 1.00 | | |
232 Total operating income excluding VAT | 47 561.00 | 46 476.00 | | 47 561.00 |
234 Purchases of goods (including customs duties) | 9 190.00 | 4 769.00 | | 9 190.00 |
236 Inventory change (goods) | -41 755.00 | | | -41 755.00 |
238 Purchases of raw materials and other supplies (including royalties | 4 888.00 | 95.00 | | 4 888.00 |
242 Other external expenses | 15 496.00 | 10 688.00 | | 15 496.00 |
244 Taxes, duties and similar payments | 453.00 | 250.00 | | 453.00 |
250 Staff compensation | 21 927.00 | 24 106.00 | | 21 927.00 |
252 Social security contributions | 2 384.00 | | | 2 384.00 |
254 Depreciation and amortization | 3 172.00 | 1 931.00 | | 3 172.00 |
262 Other expenses | 25.00 | 25.00 | | 25.00 |
264 Total operating expenses | 55 152.00 | 41 864.00 | | 55 152.00 |
270 Operating profit | -7 591.00 | 4 611.00 | | -7 591.00 |
280 Financial income | 10.00 | | | 10.00 |
294 Financial expenses | 34.00 | 8.00 | | 34.00 |
300 Exceptional expenses | 911.00 | | | 911.00 |
306 Income tax's | | 622.00 | | |
310 Profit or loss | -7 625.00 | 3 982.00 | | -7 625.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
412 INCREASES Intangible assets – Other Fixed Assets | 350.00 | | | 350.00 |
414 DECREASES Intangible Assets – Other Intangible Assets | 350.00 | | | 350.00 |
432 INCREASES Tangible Assets – Buildings | 6 125.00 | | | 6 125.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 1 854.00 | | | 1 854.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 13 917.00 | | | 13 917.00 |
462 INCREASES Tangible Assets – Transportation Equipment | 649.00 | | | 649.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 2 584.00 | | | 2 584.00 |
482 INCREASES Financial Assets | 3 500.00 | | | 3 500.00 |
490 Total Fixed Assets (Gross Value) | 11 750.00 | | | 11 750.00 |
492 Total Fixed Assets (Increases) | 6 434.00 | | | 6 434.00 |
494 Total Fixed Assets (Decreases) | 3 437.00 | | | 3 437.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 499.00 | | | 499.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -499.00 | | | -499.00 |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 12 656.00 | | | 12 656.00 |
378 Amount of deductible VAT on goods and services | 40 302.00 | | | 40 302.00 |
