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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 | 5 500.00 | 700.00 | 4 800.00 | 5 500.00 |
044 Total Fixed Assets | 5 500.00 | 700.00 | 4 800.00 | 5 500.00 |
060 Merchandise inventory | 5 332.00 | | 5 332.00 | 5 332.00 |
068 Receivables – Trade and related accounts | | | | |
072 Receivables – Other | 2 121.00 | | 2 121.00 | 2 121.00 |
084 Cash | 11 874.00 | | 11 874.00 | 11 874.00 |
096 Total Current Assets + Prepaid Expenses | 19 328.00 | | 19 328.00 | 19 328.00 |
110 Total Assets | 24 828.00 | 700.00 | 24 128.00 | 24 828.00 |
120 Share or Individual Capital | | | 8 000.00 | |
134 Retained Earnings | | | -16 357.00 | |
136 Profit for the Year | | | -23 240.00 | |
142 Total Equity - Total I | | | -31 597.00 | |
156 Loans and similar debts | | | 12 467.00 | |
166 Suppliers and related accounts | | | 300.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 27 958.00 | | |
172 Other debts | | | 42 958.00 | |
176 Total debts | | | 55 725.00 | |
180 Liabilities Total | | | 24 128.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 3 667.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 5 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 39 734.00 | 79 935.00 | | 39 734.00 |
224 Capitalized production | 150.00 | | | 150.00 |
232 Total operating income excluding VAT | 39 884.00 | 79 935.00 | | 39 884.00 |
234 Purchases of goods (including customs duties) | 451.00 | 90 819.00 | | 451.00 |
236 Inventory change (goods) | 22 274.00 | -27 606.00 | | 22 274.00 |
242 Other external expenses | 13 047.00 | 25 991.00 | | 13 047.00 |
244 Taxes, duties and similar payments | 27.00 | 90.00 | | 27.00 |
254 Depreciation and amortization | 689.00 | 325.00 | | 689.00 |
264 Total operating expenses | 36 488.00 | 89 619.00 | | 36 488.00 |
270 Operating profit | 3 396.00 | -9 684.00 | | 3 396.00 |
290 Exceptional income | 5 000.00 | | | 5 000.00 |
294 Financial expenses | 128.00 | | | 128.00 |
300 Exceptional expenses | 31 508.00 | 6 673.00 | | 31 508.00 |
310 Profit or loss | -23 240.00 | -16 357.00 | | -23 240.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 3 667.00 | | | 3 667.00 |
490 Total Fixed Assets (Gross Value) | 5 500.00 | | | 5 500.00 |
492 Total Fixed Assets (Increases) | 3 667.00 | | | 3 667.00 |
494 Total Fixed Assets (Decreases) | 3 667.00 | | | 3 667.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 3 353.00 | | | 3 353.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 5 000.00 | | | 5 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 1 647.00 | | | 1 647.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 1 373.00 | | | 1 373.00 |
378 Amount of deductible VAT on goods and services | 3 470.00 | | | 3 470.00 |
