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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 | 1 200.00 | 300.00 | 900.00 | 1 200.00 |
040 Financial Assets | 1 400.00 | | 1 400.00 | 1 400.00 |
044 Total Fixed Assets | 2 600.00 | 300.00 | 2 300.00 | 2 600.00 |
060 Merchandise inventory | 12 239.00 | | 12 239.00 | 12 239.00 |
072 Receivables – Other | 117.00 | | 117.00 | 117.00 |
084 Cash | 2 918.00 | | 2 918.00 | 2 918.00 |
096 Total Current Assets + Prepaid Expenses | 15 275.00 | | 15 275.00 | 15 275.00 |
110 Total Assets | 17 875.00 | 300.00 | 17 575.00 | 17 875.00 |
120 Share or Individual Capital | | | 1 000.00 | |
136 Profit for the Year | | | 323.00 | |
142 Total Equity - Total I | | | 1 323.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 13 616.00 | | |
172 Other debts | | | 16 252.00 | |
176 Total debts | | | 16 252.00 | |
180 Liabilities Total | | | 17 575.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 2 600.00 | |
AT Other tangible assets | 1 200.00 | 700.00 | 500.00 | 1 200.00 |
BH Other financial assets | 1 400.00 | | 1 400.00 | 1 400.00 |
BJ TOTAL (I) | 2 600.00 | 700.00 | 1 900.00 | 2 600.00 |
BT Goods | 8 752.00 | | 8 752.00 | 8 752.00 |
BZ Other receivables | 117.00 | | 117.00 | 117.00 |
CF Cash and cash equivalents | 4 944.00 | | 4 944.00 | 4 944.00 |
CJ TOTAL (II) | 13 813.00 | | 13 813.00 | 13 813.00 |
CO Grand total (0 to V) | 16 413.00 | 700.00 | 15 713.00 | 16 413.00 |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 3 740.00 | | | 3 740.00 |
210 Sales of goods - France | 5 302.00 | | | 5 302.00 |
218 Production of services sold - France | 5 530.00 | | | 5 530.00 |
232 Total operating income excluding VAT | 10 832.00 | | | 10 832.00 |
234 Purchases of goods (including customs duties) | 12 578.00 | | | 12 578.00 |
236 Inventory change (goods) | -12 239.00 | | | -12 239.00 |
242 Other external expenses | 6 888.00 | | | 6 888.00 |
244 Taxes, duties and similar payments | 43.00 | | | 43.00 |
250 Staff compensation | 2 618.00 | | | 2 618.00 |
252 Social security contributions | 291.00 | | | 291.00 |
254 Depreciation and amortization | 300.00 | | | 300.00 |
264 Total operating expenses | 10 479.00 | | | 10 479.00 |
270 Operating profit | 354.00 | | | 354.00 |
306 Income tax's | 31.00 | | | 31.00 |
310 Profit or loss | 323.00 | | | 323.00 |
DA Share or individual capital | 1 000.00 | 1 000.00 | | 1 000.00 |
DG Other reserves | 323.00 | | | 323.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 2 580.00 | 323.00 | | 2 580.00 |
DL TOTAL (I) | 3 902.00 | 1 323.00 | | 3 902.00 |
DV Miscellaneous Loans and Financial Debts (4) | 4 421.00 | 13 616.00 | | 4 421.00 |
DY Tax and social security liabilities | 7 390.00 | 2 636.00 | | 7 390.00 |
EC TOTAL (IV) | 11 810.00 | 16 252.00 | | 11 810.00 |
EE Grand total (I to V) | 15 713.00 | 17 575.00 | | 15 713.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
462 INCREASES Tangible Assets – Transportation Equipment | 1 200.00 | | | 1 200.00 |
482 INCREASES Financial Assets | 1 400.00 | | | 1 400.00 |
492 Total Fixed Assets (Increases) | 2 600.00 | | | 2 600.00 |
FA Sales of goods | 24 410.00 | | 24 410.00 | 24 410.00 |
FG Production sold - services | 6 411.00 | | 6 411.00 | 6 411.00 |
FJ Net sales | 30 821.00 | | 30 821.00 | 30 821.00 |
FQ Other income | | | 1.00 | |
FR Total operating income (I) | | | 30 822.00 | |
FS Purchases of goods (including customs duties) | | | 8 755.00 | |
FT Inventory change (goods) | | | 3 487.00 | |
FW Other purchases and external expenses | | | 10 946.00 | |
FX Taxes, duties, and similar payments | | | | |
FY Salaries and Wages | | | 3 460.00 | |
FZ Social Security Contributions | | | 740.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 400.00 | |
GF Total Operating Expenses (II) | | | 27 788.00 | |
GG - OPERATING RESULT (I - II) | | | 3 035.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 3 035.00 | |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
HK Income tax | 455.00 | 31.00 | | 455.00 |
HL TOTAL REVENUE (I + III + V + VII) | 30 822.00 | 10 832.00 | | 30 822.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 28 242.00 | 10 509.00 | | 28 242.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 2 580.00 | 323.00 | | 2 580.00 |
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| 6 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
0N DEPRECIATION Grand Total | 300.00 | 400.00 | | 300.00 |
QU DEPRECIATION Total Tangible Fixed Assets | 300.00 | 400.00 | | 300.00 |
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| 8 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
8A Miscellaneous Loans and Financial Debts | 4 421.00 | 4 421.00 | | 4 421.00 |
8D Social Security and Other Social Organizations | 7 390.00 | 7 390.00 | | 7 390.00 |
UT Other financial assets | 1 400.00 | | | 1 400.00 |
VS Prepaid expenses | 117.00 | 117.00 | | 117.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 1 517.00 | 117.00 | | 1 517.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 11 810.00 | 11 810.00 | | 11 810.00 |
