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| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 140 660.00 | 116 200.00 | 24 460.00 | 140 660.00 |
040 Financial Assets | 4 100.00 | | 4 100.00 | 4 100.00 |
044 Total Fixed Assets | 144 760.00 | 116 200.00 | 28 560.00 | 144 760.00 |
050 Raw materials, supplies, in progress | 5 275.00 | | 5 275.00 | 5 275.00 |
060 Merchandise inventory | 187.00 | | 187.00 | 187.00 |
068 Receivables – Trade and related accounts | 3 781.00 | | 3 781.00 | 3 781.00 |
072 Receivables – Other | 6 033.00 | | 6 033.00 | 6 033.00 |
084 Cash | 7 664.00 | | 7 664.00 | 7 664.00 |
092 Prepaid expenses | 1 150.00 | | 1 150.00 | 1 150.00 |
096 Total Current Assets + Prepaid Expenses | 24 089.00 | | 24 089.00 | 24 089.00 |
110 Total Assets | 168 849.00 | 116 200.00 | 52 649.00 | 168 849.00 |
120 Share or Individual Capital | | | 2 000.00 | |
134 Retained Earnings | | | -119 314.00 | |
136 Profit for the Year | | | -31 710.00 | |
142 Total Equity - Total I | | | -149 024.00 | |
156 Loans and similar debts | | | 19.00 | |
166 Suppliers and related accounts | | | 21 826.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 56 395.00 | | |
172 Other debts | | | 179 829.00 | |
176 Total debts | | | 201 673.00 | |
180 Liabilities Total | | | 52 649.00 | |
AR Technical installations, industrial equipment and tools | 97 490.00 | 43 086.00 | 54 403.00 | 97 490.00 |
AT Other tangible assets | 42 820.00 | 22 456.00 | 20 363.00 | 42 820.00 |
AV Fixed assets in progress | 38 521.00 | 14 022.00 | 24 498.00 | 38 521.00 |
BH Other financial assets | 3 900.00 | | 3 900.00 | 3 900.00 |
BJ TOTAL (I) | 139 911.00 | 57 109.00 | 82 801.00 | 139 911.00 |
BL Raw materials, supplies | 4 116.00 | | 4 116.00 | 4 116.00 |
BT Goods | 29.00 | | 29.00 | 29.00 |
BV Advances and down payments on orders | 3 336.00 | | 3 336.00 | 3 336.00 |
BX Customers and related accounts | 3 789.00 | | 3 789.00 | 3 789.00 |
BZ Other receivables | 7 353.00 | | 7 353.00 | 7 353.00 |
CF Cash and cash equivalents | 2 543.00 | | 2 543.00 | 2 543.00 |
CH Prepaid expenses | 622.00 | | 622.00 | 622.00 |
CJ TOTAL (II) | 21 791.00 | | 21 791.00 | 21 791.00 |
CO Grand total (0 to V) | 161 702.00 | 57 109.00 | 104 593.00 | 161 702.00 |
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| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 209.00 | | | 209.00 |
210 Sales of goods - France | 7 282.00 | | | 7 282.00 |
214 Production of goods sold - France | 323 387.00 | | | 323 387.00 |
226 Operating subsidies received | 10 071.00 | | | 10 071.00 |
230 Other income | 6 697.00 | | | 6 697.00 |
232 Total operating income excluding VAT | 347 436.00 | | | 347 436.00 |
234 Purchases of goods (including customs duties) | 4 131.00 | | | 4 131.00 |
236 Inventory change (goods) | 7.00 | | | 7.00 |
238 Purchases of raw materials and other supplies (including royalties | 98 833.00 | | | 98 833.00 |
240 Inventory changes (raw materials and supplies) | -1 066.00 | | | -1 066.00 |
242 Other external expenses | 52 048.00 | | | 52 048.00 |
243 (including business tax) | 306.00 | | | 306.00 |
244 Taxes, duties and similar payments | 876.00 | | | 876.00 |
250 Staff compensation | 126 307.00 | | | 126 307.00 |
252 Social security contributions | 29 337.00 | | | 29 337.00 |
254 Depreciation and amortization | 19 846.00 | | | 19 846.00 |
262 Other expenses | 14.00 | | | 14.00 |
264 Total operating expenses | 330 333.00 | | | 330 333.00 |
270 Operating profit | 17 104.00 | | | 17 104.00 |
294 Financial expenses | 112.00 | | | 112.00 |
300 Exceptional expenses | 48 701.00 | | | 48 701.00 |
310 Profit or loss | -31 710.00 | | | -31 710.00 |
DA Share or individual capital | 2 000.00 | 2 000.00 | | 2 000.00 |
DH Retained earnings | -12 253.00 | -17 577.00 | | -12 253.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -35 480.00 | 5 323.00 | | -35 480.00 |
DL TOTAL (I) | -45 734.00 | -10 253.00 | | -45 734.00 |
DU Loans and Debts from Credit Institutions (3) | 32 870.00 | 54 838.00 | | 32 870.00 |
DV Miscellaneous Loans and Financial Debts (4) | 13 625.00 | 25 650.00 | | 13 625.00 |
DX Trade payables and related accounts | 33 852.00 | 15 308.00 | | 33 852.00 |
DY Tax and social security liabilities | 69 979.00 | 20 734.00 | | 69 979.00 |
EA Other liabilities | 10 216.00 | 1 907.00 | | 10 216.00 |
EC TOTAL (IV) | 150 327.00 | 116 532.00 | | 150 327.00 |
EE Grand total (I to V) | 104 593.00 | 106 278.00 | | 104 593.00 |
EG Accrued income and payables due within one year | 134 718.00 | 82 518.00 | | 134 718.00 |
EH Including current bank overdrafts and credit balances from banks and postal accounts | 37.00 | 676.00 | | 37.00 |
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| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
490 Total Fixed Assets (Gross Value) | 144 760.00 | | | 144 760.00 |
FA Sales of goods | 1 350.00 | | 1 350.00 | 1 350.00 |
FD Production sold - goods | 249 407.00 | | 249 407.00 | 249 407.00 |
FJ Net sales | 250 757.00 | | 250 757.00 | 250 757.00 |
FO Operating subsidies | | | 4 333.00 | |
FP Reversals of depreciation and provisions, transfer of expenses | | | 13 477.00 | |
FQ Other income | | | | |
FR Total operating income (I) | | | 264 235.00 | |
FS Purchases of goods (including customs duties) | | | 1 677.00 | |
FT Inventory change (goods) | | | 172.00 | |
FU Purchases of raw materials and other supplies | | | 72 364.00 | |
FV Inventory change (raw materials and supplies) | | | 483.00 | |
FW Other purchases and external expenses | | | 53 430.00 | |
FX Taxes, duties, and similar payments | | | 856.00 | |
FY Salaries and Wages | | | 111 822.00 | |
FZ Social Security Contributions | | | 39 049.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 18 039.00 | |
GE Other Expenses | | | 8.00 | |
GF Total Operating Expenses (II) | | | 297 904.00 | |
GG - OPERATING RESULT (I - II) | | | -33 668.00 | |
GR Interest and similar expenses | | | 1 710.00 | |
GU Total financial expenses (VI) | | | 1 710.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -1 710.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -35 378.00 | |
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| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
374 Amount of VAT collected | 20 344.00 | | | 20 344.00 |
378 Amount of deductible VAT on goods and services | 12 805.00 | | | 12 805.00 |
A1 ASSETS - Investments | 403.00 | 319.00 | | 403.00 |
HB Exceptional income from capital transactions | 1 200.00 | | | 1 200.00 |
HD Total exceptional income (VII) | 1 200.00 | | | 1 200.00 |
HE Exceptional expenses on management operations | | 5 104.00 | | |
HF Exceptional expenses on capital transactions | 1 301.00 | | | 1 301.00 |
HH Total exceptional expenses (VIII) | 1 301.00 | 5 104.00 | | 1 301.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | -101.00 | -5 104.00 | | -101.00 |
HL TOTAL REVENUE (I + III + V + VII) | 265 435.00 | 273 264.00 | | 265 435.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 300 916.00 | 267 941.00 | | 300 916.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -35 480.00 | 5 323.00 | | -35 480.00 |
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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 | |
0G ACQUISITIONS Total General Total | 139 911.00 | | 3 749.00 | 139 911.00 |
376 Average staff size | 5.00 | | | 5.00 |
I3 DECREASES Total Financial Fixed Assets | | | 4 100.00 | |
I4 DECREASES Grand Total | | | 143 660.00 | |
IY DECREASES Total Tangible Fixed Assets | | | 140 660.00 | |
LN ACQUISITIONS Total Tangible Fixed Assets | 139 560.00 | | 1 100.00 | 139 560.00 |
LQ ACQUISITIONS Total Financial Fixed Assets | 3 900.00 | | 200.00 | 3 900.00 |
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| 6 - Depreciation | Amount at beginning of year | Increase: allocation for the year | Diminution reprise | Year-end amount |
0N DEPRECIATION Grand Total | 76 611.00 | 19 743.00 | | 76 611.00 |
QU DEPRECIATION Total Tangible Fixed Assets | 76 611.00 | 19 743.00 | | 76 611.00 |
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| 8 - Receivables and payables | Gross amount | Amount within 1 year | Amount 1 to 5 years | Amount more than 5 years |
8A Miscellaneous Loans and Financial Debts | 13 625.00 | 13 625.00 | | 13 625.00 |
8B Suppliers and Related Accounts | 33 852.00 | 33 852.00 | | 33 852.00 |
8C Staff and Related Accounts | 14 199.00 | 14 199.00 | | 14 199.00 |
8D Social Security and Other Social Organizations | 69 979.00 | 69 979.00 | | 69 979.00 |
8K Other liabilities (including liabilities related to repo transactions) | 1 907.00 | 1 907.00 | | 1 907.00 |
UT Other financial assets | 3 900.00 | | 3 900.00 | 3 900.00 |
UX Other trade receivables | 3 789.00 | 3 789.00 | | 3 789.00 |
VB VAT | 4 104.00 | 4 104.00 | | 4 104.00 |
VG Loans with a maturity of up to one year at origin | 32 870.00 | 17 261.00 | 15 608.00 | 32 870.00 |
VH Loans with a maturity of more than one year at origin | 15 680.00 | 15 680.00 | | 15 680.00 |
VI Group and Associates | 56 468.00 | 56 468.00 | | 56 468.00 |
VK Loans repaid during the year | 18 405.00 | | | 18 405.00 |
VN Other taxes, similar payments | 2 208.00 | 2 208.00 | | 2 208.00 |
VQ Other Taxes, Duties, and Similar Debts | 223.00 | 223.00 | | 223.00 |
VR Miscellaneous debtors (including receivables related to repo transactions) | 7 353.00 | 7 353.00 | | 7 353.00 |
VS Prepaid expenses | 177.00 | 177.00 | | 177.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 15 043.00 | 11 143.00 | 3 900.00 | 15 043.00 |
VW VAT | 2 474.00 | 2 474.00 | | 2 474.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 150 327.00 | 134 718.00 | 15 608.00 | 150 327.00 |
