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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 | 10 000.00 | | 10 000.00 | 10 000.00 |
028 Tangible Assets | 23 344.00 | 17 003.00 | 6 341.00 | 23 344.00 |
040 Financial Assets | 1 718.00 | | 1 718.00 | 1 718.00 |
044 Total Fixed Assets | 35 062.00 | 17 003.00 | 18 058.00 | 35 062.00 |
050 Raw materials, supplies, in progress | 300.00 | | 300.00 | 300.00 |
060 Merchandise inventory | 34 365.00 | 3 210.00 | 31 155.00 | 34 365.00 |
072 Receivables – Other | 1 749.00 | | 1 749.00 | 1 749.00 |
084 Cash | 17 280.00 | | 17 280.00 | 17 280.00 |
092 Prepaid expenses | 411.00 | | 411.00 | 411.00 |
096 Total Current Assets + Prepaid Expenses | 54 104.00 | 3 210.00 | 50 894.00 | 54 104.00 |
110 Total Assets | 89 165.00 | 20 213.00 | 68 952.00 | 89 165.00 |
120 Share or Individual Capital | | | 7 500.00 | |
126 Legal Reserve | | | 750.00 | |
132 Other Reserves | | | 7 360.00 | |
136 Profit for the Year | | | 13 558.00 | |
142 Total Equity - Total I | | | 29 168.00 | |
156 Loans and similar debts | | | 37 139.00 | |
166 Suppliers and related accounts | | | 2 071.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 111.00 | | |
172 Other debts | | | 574.00 | |
176 Total debts | | | 39 784.00 | |
180 Liabilities Total | | | 68 952.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 1 955.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 35 348.00 | 52 048.00 | | 35 348.00 |
218 Production of services sold - France | 6 124.00 | 2 577.00 | | 6 124.00 |
226 Operating subsidies received | 11 617.00 | | | 11 617.00 |
230 Other income | 8.00 | 3 210.00 | | 8.00 |
232 Total operating income excluding VAT | 53 098.00 | 57 835.00 | | 53 098.00 |
234 Purchases of goods (including customs duties) | 844.00 | 30 139.00 | | 844.00 |
236 Inventory change (goods) | 10 425.00 | -6 674.00 | | 10 425.00 |
238 Purchases of raw materials and other supplies (including royalties | 24.00 | 738.00 | | 24.00 |
240 Inventory changes (raw materials and supplies) | -62.00 | | | -62.00 |
242 Other external expenses | 20 982.00 | 26 369.00 | | 20 982.00 |
243 (including business tax) | 750.00 | | | 750.00 |
244 Taxes, duties and similar payments | 750.00 | 749.00 | | 750.00 |
254 Depreciation and amortization | 3 379.00 | 3 204.00 | | 3 379.00 |
256 Provisions | | 3 210.00 | | |
262 Other expenses | 1.00 | | | 1.00 |
264 Total operating expenses | 36 342.00 | 57 734.00 | | 36 342.00 |
270 Operating profit | 16 755.00 | 101.00 | | 16 755.00 |
290 Exceptional income | 162.00 | | | 162.00 |
294 Financial expenses | 551.00 | 484.00 | | 551.00 |
300 Exceptional expenses | 2 533.00 | 62.00 | | 2 533.00 |
306 Income tax's | 275.00 | | | 275.00 |
310 Profit or loss | 13 558.00 | -445.00 | | 13 558.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 18 550.00 | | | 18 550.00 |
482 INCREASES Financial Assets | 100.00 | | | 100.00 |
490 Total Fixed Assets (Gross Value) | 35 640.00 | | | 35 640.00 |
492 Total Fixed Assets (Increases) | 1 955.00 | | | 1 955.00 |
494 Total Fixed Assets (Decreases) | 2 533.00 | | | 2 533.00 |
