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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 | 52 500.00 | | 52 500.00 | 52 500.00 |
028 Tangible Assets | 22 500.00 | 7 500.00 | 15 000.00 | 22 500.00 |
040 Financial Assets | 3 554.00 | | 3 554.00 | 3 554.00 |
044 Total Fixed Assets | 78 554.00 | 7 500.00 | 71 054.00 | 78 554.00 |
050 Raw materials, supplies, in progress | 1 221.00 | | 1 221.00 | 1 221.00 |
060 Merchandise inventory | 1 644.00 | | 1 644.00 | 1 644.00 |
072 Receivables – Other | 44.00 | | 44.00 | 44.00 |
084 Cash | 30 029.00 | | 30 029.00 | 30 029.00 |
096 Total Current Assets + Prepaid Expenses | 32 939.00 | | 32 939.00 | 32 939.00 |
110 Total Assets | 111 493.00 | 7 500.00 | 103 993.00 | 111 493.00 |
120 Share or Individual Capital | | | 3 000.00 | |
126 Legal Reserve | | | 300.00 | |
132 Other Reserves | | | 35 150.00 | |
136 Profit for the Year | | | 8 276.00 | |
142 Total Equity - Total I | | | 46 726.00 | |
156 Loans and similar debts | | | 18 921.00 | |
166 Suppliers and related accounts | | | 906.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 28 833.00 | | |
172 Other debts | | | 37 440.00 | |
176 Total debts | | | 57 267.00 | |
180 Liabilities Total | | | 103 993.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 26 250.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 26 250.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
214 Production of goods sold - France | 70 234.00 | 116 264.00 | | 70 234.00 |
226 Operating subsidies received | 6 000.00 | | | 6 000.00 |
230 Other income | 1 777.00 | 3 428.00 | | 1 777.00 |
232 Total operating income excluding VAT | 78 010.00 | 119 692.00 | | 78 010.00 |
236 Inventory change (goods) | -4 596.00 | -33.00 | | -4 596.00 |
238 Purchases of raw materials and other supplies (including royalties | 16 309.00 | 29 151.00 | | 16 309.00 |
240 Inventory changes (raw materials and supplies) | -1 221.00 | | | -1 221.00 |
242 Other external expenses | 20 677.00 | 26 412.00 | | 20 677.00 |
244 Taxes, duties and similar payments | 1 954.00 | 1 805.00 | | 1 954.00 |
250 Staff compensation | 20 892.00 | 37 448.00 | | 20 892.00 |
252 Social security contributions | 3 492.00 | 13 002.00 | | 3 492.00 |
254 Depreciation and amortization | 7 500.00 | | | 7 500.00 |
262 Other expenses | 1.00 | 7.00 | | 1.00 |
264 Total operating expenses | 65 007.00 | 107 793.00 | | 65 007.00 |
270 Operating profit | 13 003.00 | 11 899.00 | | 13 003.00 |
290 Exceptional income | 257.00 | | | 257.00 |
294 Financial expenses | 790.00 | 1 028.00 | | 790.00 |
300 Exceptional expenses | 3 262.00 | | | 3 262.00 |
306 Income tax's | 932.00 | -1 631.00 | | 932.00 |
310 Profit or loss | 8 276.00 | 12 503.00 | | 8 276.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 3 750.00 | | | 3 750.00 |
404 DECREASES Intangible assets – Goodwill | 22 500.00 | | | 22 500.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 22 500.00 | | | 22 500.00 |
490 Total Fixed Assets (Gross Value) | 74 804.00 | | | 74 804.00 |
492 Total Fixed Assets (Increases) | 26 250.00 | | | 26 250.00 |
494 Total Fixed Assets (Decreases) | 22 500.00 | | | 22 500.00 |
