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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 | 32 000.00 | | 32 000.00 | 32 000.00 |
028 Tangible Assets | 80 615.00 | 61 855.00 | 18 760.00 | 80 615.00 |
040 Financial Assets | 1 075.00 | | 1 075.00 | 1 075.00 |
044 Total Fixed Assets | 113 690.00 | 61 855.00 | 51 835.00 | 113 690.00 |
060 Merchandise inventory | 87 082.00 | | 87 082.00 | 87 082.00 |
064 Advances and down payments on orders | 100.00 | | 100.00 | 100.00 |
068 Receivables – Trade and related accounts | 35 048.00 | | 35 048.00 | 35 048.00 |
072 Receivables – Other | 3 085.00 | | 3 085.00 | 3 085.00 |
084 Cash | 33 922.00 | | 33 922.00 | 33 922.00 |
092 Prepaid expenses | 326.00 | | 326.00 | 326.00 |
096 Total Current Assets + Prepaid Expenses | 159 562.00 | | 159 562.00 | 159 562.00 |
110 Total Assets | 273 252.00 | 61 855.00 | 211 397.00 | 273 252.00 |
120 Share or Individual Capital | | | 25 000.00 | |
126 Legal Reserve | | | 2 500.00 | |
132 Other Reserves | | | 72 534.00 | |
136 Profit for the Year | | | 2 269.00 | |
142 Total Equity - Total I | | | 102 304.00 | |
156 Loans and similar debts | | | 5 139.00 | |
166 Suppliers and related accounts | | | 69 807.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 24 114.00 | | |
172 Other debts | | | 34 148.00 | |
176 Total debts | | | 109 094.00 | |
180 Liabilities Total | | | 211 397.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 23 199.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 120 000.00 | |
195 Of which payables due in more than one year | | | 1 294.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 312 808.00 | 265 893.00 | | 312 808.00 |
230 Other income | 4.00 | | | 4.00 |
232 Total operating income excluding VAT | 312 813.00 | 265 893.00 | | 312 813.00 |
234 Purchases of goods (including customs duties) | 199 266.00 | 197 174.00 | | 199 266.00 |
236 Inventory change (goods) | 13 509.00 | -31 896.00 | | 13 509.00 |
238 Purchases of raw materials and other supplies (including royalties | 1 509.00 | 1 924.00 | | 1 509.00 |
242 Other external expenses | 48 376.00 | 42 362.00 | | 48 376.00 |
243 (including business tax) | 1 720.00 | | | 1 720.00 |
244 Taxes, duties and similar payments | 1 957.00 | 1 334.00 | | 1 957.00 |
250 Staff compensation | 24 559.00 | 21 513.00 | | 24 559.00 |
252 Social security contributions | 6 894.00 | 6 282.00 | | 6 894.00 |
254 Depreciation and amortization | 13 523.00 | 11 774.00 | | 13 523.00 |
262 Other expenses | 1.00 | | | 1.00 |
264 Total operating expenses | 309 594.00 | 250 468.00 | | 309 594.00 |
270 Operating profit | 3 219.00 | 15 425.00 | | 3 219.00 |
280 Financial income | 40.00 | 191.00 | | 40.00 |
290 Exceptional income | 40.00 | | | 40.00 |
294 Financial expenses | 677.00 | 994.00 | | 677.00 |
300 Exceptional expenses | 46 591.00 | | | 46 591.00 |
306 Income tax's | 353.00 | 2 012.00 | | 353.00 |
310 Profit or loss | 2 269.00 | 12 610.00 | | 2 269.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
404 DECREASES Intangible assets – Goodwill | 32 000.00 | | | 32 000.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 699.00 | | | 699.00 |
482 INCREASES Financial Assets | 22 500.00 | | | 22 500.00 |
484 DECREASES Financial Assets | 1 000.00 | | | 1 000.00 |
490 Total Fixed Assets (Gross Value) | 113 690.00 | | | 113 690.00 |
492 Total Fixed Assets (Increases) | 23 199.00 | | | 23 199.00 |
494 Total Fixed Assets (Decreases) | 99 039.00 | | | 99 039.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 47 591.00 | | | 47 591.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 72 409.00 | | | 72 409.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 72 409.00 | | | 72 409.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 62 562.00 | | | 62 562.00 |
378 Amount of deductible VAT on goods and services | 44 042.00 | | | 44 042.00 |
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| 5 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
376 Average staff size | 1.00 | | | 1.00 |
