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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 2 000.00 | | 2 000.00 | 2 000.00 |
028 Tangible Assets | 15 853.00 | 2 136.00 | 13 716.00 | 15 853.00 |
044 Total Fixed Assets | 17 853.00 | 2 136.00 | 15 716.00 | 17 853.00 |
060 Merchandise inventory | 18 653.00 | | 18 653.00 | 18 653.00 |
064 Advances and down payments on orders | | | | |
068 Receivables – Trade and related accounts | 2 393.00 | | 2 393.00 | 2 393.00 |
072 Receivables – Other | 5 510.00 | | 5 510.00 | 5 510.00 |
084 Cash | 7 289.00 | | 7 289.00 | 7 289.00 |
092 Prepaid expenses | 818.00 | | 818.00 | 818.00 |
096 Total Current Assets + Prepaid Expenses | 32 270.00 | | 32 270.00 | 32 270.00 |
110 Total Assets | 50 123.00 | 2 136.00 | 47 987.00 | 50 123.00 |
120 Share or Individual Capital | | | 20 000.00 | |
134 Retained Earnings | | | -9 007.00 | |
136 Profit for the Year | | | -1 800.00 | |
142 Total Equity - Total I | | | 18 200.00 | |
166 Suppliers and related accounts | | | 1 781.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 28 006.00 | | |
172 Other debts | | | 28 006.00 | |
176 Total debts | | | 29 787.00 | |
180 Liabilities Total | | | 47 987.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 17 853.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 101 386.00 | | | 101 386.00 |
226 Operating subsidies received | 87.00 | | | 87.00 |
230 Other income | | 5.00 | | |
232 Total operating income excluding VAT | 101 474.00 | | | 101 474.00 |
234 Purchases of goods (including customs duties) | 54 286.00 | | | 54 286.00 |
236 Inventory change (goods) | -18 653.00 | | | -18 653.00 |
242 Other external expenses | 40 883.00 | | | 40 883.00 |
243 (including business tax) | 564.00 | | | 564.00 |
244 Taxes, duties and similar payments | 743.00 | | | 743.00 |
250 Staff compensation | 23 500.00 | | | 23 500.00 |
252 Social security contributions | 125.00 | | | 125.00 |
254 Depreciation and amortization | 2 136.00 | | | 2 136.00 |
262 Other expenses | 229.00 | 226.00 | | 229.00 |
264 Total operating expenses | 103 020.00 | | | 103 020.00 |
270 Operating profit | -1 546.00 | | | -1 546.00 |
290 Exceptional income | 328.00 | | | 328.00 |
294 Financial expenses | 55.00 | | | 55.00 |
300 Exceptional expenses | 200.00 | | | 200.00 |
310 Profit or loss | -1 800.00 | | | -1 800.00 |
374 Amount of VAT collected | 8 618.00 | | | 8 618.00 |
378 Amount of deductible VAT on goods and services | 5 379.00 | | | 5 379.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 2 000.00 | | | 2 000.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 14 826.00 | | | 14 826.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 1 027.00 | | | 1 027.00 |
490 Total Fixed Assets (Gross Value) | 17 853.00 | | | 17 853.00 |
492 Total Fixed Assets (Increases) | 17 853.00 | | | 17 853.00 |
