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| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 75 000.00 | | 75 000.00 | 75 000.00 |
028 Tangible Assets | 84 573.00 | 39 437.00 | 45 137.00 | 84 573.00 |
044 Total Fixed Assets | 159 573.00 | 39 437.00 | 120 137.00 | 159 573.00 |
050 Raw materials, supplies, in progress | 9 500.00 | | 9 500.00 | 9 500.00 |
060 Merchandise inventory | 13 700.00 | | 13 700.00 | 13 700.00 |
068 Receivables – Trade and related accounts | 23 138.00 | | 23 138.00 | 23 138.00 |
072 Receivables – Other | 6 004.00 | | 6 004.00 | 6 004.00 |
084 Cash | 50 644.00 | | 50 644.00 | 50 644.00 |
092 Prepaid expenses | 3 066.00 | | 3 066.00 | 3 066.00 |
096 Total Current Assets + Prepaid Expenses | 106 051.00 | | 106 051.00 | 106 051.00 |
110 Total Assets | 265 624.00 | 39 437.00 | 226 188.00 | 265 624.00 |
120 Share or Individual Capital | | | 1 000.00 | |
126 Legal Reserve | | | 100.00 | |
134 Retained Earnings | | | 61 546.00 | |
136 Profit for the Year | | | 1 437.00 | |
142 Total Equity - Total I | | | 64 082.00 | |
156 Loans and similar debts | | | 108 754.00 | |
166 Suppliers and related accounts | | | 30 255.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 3 203.00 | | |
172 Other debts | | | 23 097.00 | |
176 Total debts | | | 162 106.00 | |
180 Liabilities Total | | | 226 188.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 19 418.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 3 000.00 | |
AF Concessions, Patents and Similar Rights | 75 000.00 | | 75 000.00 | 75 000.00 |
AR Technical installations, industrial equipment and tools | 4 838.00 | 3 293.00 | 1 545.00 | 4 838.00 |
AT Other tangible assets | 89 339.00 | 45 714.00 | 43 625.00 | 89 339.00 |
BJ TOTAL (I) | 169 177.00 | 49 007.00 | 120 170.00 | 169 177.00 |
BL Raw materials, supplies | 1 382.00 | | 1 382.00 | 1 382.00 |
BT Goods | 66 406.00 | | 66 406.00 | 66 406.00 |
BX Customers and related accounts | 22 560.00 | | 22 560.00 | 22 560.00 |
BZ Other receivables | 4 591.00 | | 4 591.00 | 4 591.00 |
CF Cash and cash equivalents | 42 901.00 | | 42 901.00 | 42 901.00 |
CH Prepaid expenses | 1 996.00 | | 1 996.00 | 1 996.00 |
CJ TOTAL (II) | 139 837.00 | | 139 837.00 | 139 837.00 |
CO Grand total (0 to V) | 309 014.00 | 49 007.00 | 260 007.00 | 309 014.00 |
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| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 270 175.00 | 392 680.00 | | 270 175.00 |
218 Production of services sold - France | 356 452.00 | 307 867.00 | | 356 452.00 |
226 Operating subsidies received | | 2 705.00 | | |
230 Other income | 2 854.00 | 96.00 | | 2 854.00 |
232 Total operating income excluding VAT | 629 481.00 | 703 347.00 | | 629 481.00 |
234 Purchases of goods (including customs duties) | 226 730.00 | 340 928.00 | | 226 730.00 |
236 Inventory change (goods) | 4 220.00 | 21 620.00 | | 4 220.00 |
238 Purchases of raw materials and other supplies (including royalties | 166 651.00 | 107 080.00 | | 166 651.00 |
240 Inventory changes (raw materials and supplies) | -1 609.00 | -5 886.00 | | -1 609.00 |
242 Other external expenses | 108 730.00 | 89 958.00 | | 108 730.00 |
243 (including business tax) | 258.00 | | | 258.00 |
244 Taxes, duties and similar payments | 8 971.00 | 10 036.00 | | 8 971.00 |
250 Staff compensation | 77 108.00 | 90 301.00 | | 77 108.00 |
252 Social security contributions | 20 606.00 | 26 892.00 | | 20 606.00 |
254 Depreciation and amortization | 11 421.00 | 11 294.00 | | 11 421.00 |
262 Other expenses | 1 904.00 | 2 073.00 | | 1 904.00 |
264 Total operating expenses | 624 733.00 | 694 296.00 | | 624 733.00 |
270 Operating profit | 4 748.00 | 9 051.00 | | 4 748.00 |
290 Exceptional income | 3 000.00 | | | 3 000.00 |
294 Financial expenses | 2 536.00 | 2 377.00 | | 2 536.00 |
300 Exceptional expenses | 3 492.00 | 68.00 | | 3 492.00 |
306 Income tax's | 283.00 | 606.00 | | 283.00 |
310 Profit or loss | 1 437.00 | 6 000.00 | | 1 437.00 |
DA Share or individual capital | 1 000.00 | 1 000.00 | | 1 000.00 |
DD Legal reserve (1) | 100.00 | 100.00 | | 100.00 |
DH Retained earnings | 62 982.00 | 61 546.00 | | 62 982.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -9 021.00 | 1 437.00 | | -9 021.00 |
DL TOTAL (I) | 55 062.00 | 64 082.00 | | 55 062.00 |
DU Loans and Debts from Credit Institutions (3) | 156 574.00 | 108 754.00 | | 156 574.00 |
DV Miscellaneous Loans and Financial Debts (4) | 53.00 | 3 203.00 | | 53.00 |
DX Trade payables and related accounts | 20 161.00 | 30 255.00 | | 20 161.00 |
DY Tax and social security liabilities | 27 836.00 | 19 626.00 | | 27 836.00 |
EA Other liabilities | 322.00 | 268.00 | | 322.00 |
EC TOTAL (IV) | 204 946.00 | 162 106.00 | | 204 946.00 |
EE Grand total (I to V) | 260 007.00 | 226 188.00 | | 260 007.00 |
EG Accrued income and payables due within one year | 177 706.00 | 148 640.00 | | 177 706.00 |
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| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 4 740.00 | | | 4 740.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 14 678.00 | | | 14 678.00 |
490 Total Fixed Assets (Gross Value) | 148 155.00 | | | 148 155.00 |
492 Total Fixed Assets (Increases) | 19 418.00 | | | 19 418.00 |
494 Total Fixed Assets (Decreases) | 8 000.00 | | | 8 000.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 3 322.00 | | | 3 322.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 3 000.00 | | | 3 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -322.00 | | | -322.00 |
FA Sales of goods | 254 955.00 | | 254 955.00 | 254 955.00 |
FG Production sold - services | 337 040.00 | | 337 040.00 | 337 040.00 |
FJ Net sales | 591 995.00 | | 591 995.00 | 591 995.00 |
FO Operating subsidies | | | 4 250.00 | |
FP Reversals of depreciation and provisions, transfer of expenses | | | 1 298.00 | |
FQ Other income | | | 32.00 | |
FR Total operating income (I) | | | 597 575.00 | |
FS Purchases of goods (including customs duties) | | | 267 298.00 | |
FT Inventory change (goods) | | | -52 706.00 | |
FU Purchases of raw materials and other supplies | | | 173 999.00 | |
FV Inventory change (raw materials and supplies) | | | 8 118.00 | |
FW Other purchases and external expenses | | | 85 118.00 | |
FX Taxes, duties, and similar payments | | | 8 300.00 | |
FY Salaries and Wages | | | 78 340.00 | |
FZ Social Security Contributions | | | 21 003.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 11 554.00 | |
GE Other Expenses | | | 2 044.00 | |
GF Total Operating Expenses (II) | | | 603 067.00 | |
GG - OPERATING RESULT (I - II) | | | -5 492.00 | |
GR Interest and similar expenses | | | 3 809.00 | |
GU Total financial expenses (VI) | | | 3 809.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -3 809.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -9 301.00 | |
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| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
374 Amount of VAT collected | 93 543.00 | | | 93 543.00 |
378 Amount of deductible VAT on goods and services | 41 777.00 | | | 41 777.00 |
HA Exceptional income from management transactions | 280.00 | | | 280.00 |
HB Exceptional income from capital transactions | | 3 000.00 | | |
HD Total exceptional income (VII) | 280.00 | 3 000.00 | | 280.00 |
HE Exceptional expenses on management operations | | 170.00 | | |
HF Exceptional expenses on capital transactions | | 3 322.00 | | |
HH Total exceptional expenses (VIII) | | 3 492.00 | | |
HI - EXCEPTIONAL RESULT (VII - VIII) | 280.00 | -492.00 | | 280.00 |
HK Income tax | | 283.00 | | |
HL TOTAL REVENUE (I + III + V + VII) | 597 855.00 | 632 481.00 | | 597 855.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 606 876.00 | 631 044.00 | | 606 876.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -9 021.00 | 1 437.00 | | -9 021.00 |
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| 5 - Fixed assets increase - decrease | Gross value at beginning of year - Item by item | Revaluation - Disposals | Acquisition - Gross value at year-end | |
376 Average staff size | 2.00 | | | 2.00 |
