| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 29 120.00 | 14 993.00 | 14 127.00 | 29 120.00 |
040 Financial Assets | 951 090.00 | 5 000.00 | 946 090.00 | 951 090.00 |
044 Total Fixed Assets | 980 210.00 | 19 993.00 | 960 217.00 | 980 210.00 |
050 Raw materials, supplies, in progress | | | | |
060 Merchandise inventory | | | | |
064 Advances and down payments on orders | | | | |
068 Receivables – Trade and related accounts | 1 257.00 | | 1 257.00 | 1 257.00 |
072 Receivables – Other | 83 357.00 | | 83 357.00 | 83 357.00 |
084 Cash | 131 956.00 | | 131 956.00 | 131 956.00 |
092 Prepaid expenses | 2 530.00 | | 2 530.00 | 2 530.00 |
096 Total Current Assets + Prepaid Expenses | 219 099.00 | | 219 099.00 | 219 099.00 |
110 Total Assets | 1 199 309.00 | 19 993.00 | 1 179 316.00 | 1 199 309.00 |
120 Share or Individual Capital | | | 1 681.00 | |
132 Other Reserves | | | 1 330 615.00 | |
134 Retained Earnings | | | -509 267.00 | |
136 Profit for the Year | | | -1 528 460.00 | |
142 Total Equity - Total I | | | -705 432.00 | |
156 Loans and similar debts | | | 1 044 823.00 | |
166 Suppliers and related accounts | | | 364 194.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 19 795.00 | | |
172 Other debts | | | 475 731.00 | |
176 Total debts | | | 1 884 748.00 | |
180 Liabilities Total | | | 1 179 316.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 5 000.00 | |
AT Other tangible assets | 29 120.00 | 7 943.00 | 21 176.00 | 29 120.00 |
BH Other financial assets | 2 250.00 | | 2 250.00 | 2 250.00 |
BJ TOTAL (I) | 509 465.00 | 7 943.00 | 501 521.00 | 509 465.00 |
BL Raw materials, supplies | 6 215.00 | | 6 215.00 | 6 215.00 |
BT Goods | 90 764.00 | | 90 764.00 | 90 764.00 |
BV Advances and down payments on orders | 15 500.00 | | 15 500.00 | 15 500.00 |
BX Customers and related accounts | 15 834.00 | | 15 834.00 | 15 834.00 |
BZ Other receivables | 660 530.00 | | 660 530.00 | 660 530.00 |
CF Cash and cash equivalents | 118 366.00 | | 118 366.00 | 118 366.00 |
CH Prepaid expenses | 18 924.00 | | 18 924.00 | 18 924.00 |
CJ TOTAL (II) | 926 132.00 | | 926 132.00 | 926 132.00 |
CO Grand total (0 to V) | 1 435 596.00 | 7 943.00 | 1 427 653.00 | 1 435 596.00 |
CU Other investments | 478 095.00 | | 478 095.00 | 478 095.00 |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 225 266.00 | 51 636.00 | | 225 266.00 |
218 Production of services sold - France | 57 669.00 | 98 684.00 | | 57 669.00 |
224 Capitalized production | | 11 231.00 | | |
230 Other income | 14 990.00 | 7 301.00 | | 14 990.00 |
232 Total operating income excluding VAT | 297 926.00 | 168 852.00 | | 297 926.00 |
234 Purchases of goods (including customs duties) | 130 295.00 | 185 914.00 | | 130 295.00 |
236 Inventory change (goods) | 14 972.00 | -24 021.00 | | 14 972.00 |
238 Purchases of raw materials and other supplies (including royalties | | 4 478.00 | | |
240 Inventory changes (raw materials and supplies) | 82 006.00 | -6 215.00 | | 82 006.00 |
242 Other external expenses | 369 371.00 | 336 277.00 | | 369 371.00 |
244 Taxes, duties and similar payments | 8 655.00 | 2 536.00 | | 8 655.00 |
250 Staff compensation | 152 953.00 | 66 004.00 | | 152 953.00 |
252 Social security contributions | 55 142.00 | 19 325.00 | | 55 142.00 |
254 Depreciation and amortization | 7 049.00 | 5 619.00 | | 7 049.00 |
262 Other expenses | 8.00 | 879.00 | | 8.00 |
264 Total operating expenses | 820 451.00 | 590 795.00 | | 820 451.00 |
270 Operating profit | -522 526.00 | -421 943.00 | | -522 526.00 |
290 Exceptional income | 10 757.00 | | | 10 757.00 |
294 Financial expenses | 53 638.00 | 1 578.00 | | 53 638.00 |
300 Exceptional expenses | 963 054.00 | 2 594.00 | | 963 054.00 |
310 Profit or loss | -1 528 460.00 | -426 116.00 | | -1 528 460.00 |
DA Share or individual capital | 1 660.00 | 1 100.00 | | 1 660.00 |
DB Share, merger, contribution premiums, etc. | 1 229 432.00 | 99 900.00 | | 1 229 432.00 |
DH Retained earnings | -83 152.00 | -2 879.00 | | -83 152.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -426 115.00 | -80 273.00 | | -426 115.00 |
DL TOTAL (I) | 721 825.00 | 17 848.00 | | 721 825.00 |
DU Loans and Debts from Credit Institutions (3) | 3 232.00 | | | 3 232.00 |
DV Miscellaneous Loans and Financial Debts (4) | 364 058.00 | 81 036.00 | | 364 058.00 |
DX Trade payables and related accounts | 170 842.00 | 59 020.00 | | 170 842.00 |
DY Tax and social security liabilities | 34 721.00 | 6 184.00 | | 34 721.00 |
DZ Fixed asset liabilities and related accounts | 130 000.00 | | | 130 000.00 |
EA Other liabilities | 2 975.00 | 4 564.00 | | 2 975.00 |
EC TOTAL (IV) | 705 828.00 | 150 804.00 | | 705 828.00 |
EE Grand total (I to V) | 1 427 653.00 | 168 652.00 | | 1 427 653.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
482 INCREASES Financial Assets | 5 000.00 | | | 5 000.00 |
484 DECREASES Financial Assets | 100 128.00 | | | 100 128.00 |
490 Total Fixed Assets (Gross Value) | 1 075 337.00 | | | 1 075 337.00 |
492 Total Fixed Assets (Increases) | 5 000.00 | | | 5 000.00 |
494 Total Fixed Assets (Decreases) | 100 128.00 | | | 100 128.00 |
FA Sales of goods | 51 636.00 | | 51 636.00 | 51 636.00 |
FG Production sold - services | 98 684.00 | | 98 684.00 | 98 684.00 |
FJ Net sales | 150 320.00 | | 150 320.00 | 150 320.00 |
FN Capitalized production | | | 11 231.00 | |
FP Reversals of depreciation and provisions, transfer of expenses | | | 6 700.00 | |
FQ Other income | | | 601.00 | |
FR Total operating income (I) | | | 168 852.00 | |
FS Purchases of goods (including customs duties) | | | 185 914.00 | |
FT Inventory change (goods) | | | -24 021.00 | |
FU Purchases of raw materials and other supplies | | | 4 336.00 | |
FV Inventory change (raw materials and supplies) | | | -6 215.00 | |
FW Other purchases and external expenses | | | 336 420.00 | |
FX Taxes, duties, and similar payments | | | 2 536.00 | |
FY Salaries and Wages | | | 66 004.00 | |
FZ Social Security Contributions | | | 19 325.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 5 619.00 | |
GE Other Expenses | | | 877.00 | |
GF Total Operating Expenses (II) | | | 590 795.00 | |
GG - OPERATING RESULT (I - II) | | | -421 942.00 | |
GR Interest and similar expenses | | | 1 567.00 | |
GS Negative differences of foreign exchange | | | 12.00 | |
GU Total financial expenses (VI) | | | 1 578.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -1 578.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -423 521.00 | |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 27 831.00 | | | 27 831.00 |
378 Amount of deductible VAT on goods and services | 66 753.00 | | | 66 753.00 |
684 DECREASES in Total Provisions Statement | 5 000.00 | | | 5 000.00 |
HE Exceptional expenses on management operations | 2 594.00 | 4 590.00 | | 2 594.00 |
HH Total exceptional expenses (VIII) | 2 594.00 | 4 590.00 | | 2 594.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | -2 594.00 | -4 590.00 | | -2 594.00 |
HL TOTAL REVENUE (I + III + V + VII) | 168 852.00 | 16 347.00 | | 168 852.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 594 967.00 | 96 620.00 | | 594 967.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -426 115.00 | -80 273.00 | | -426 115.00 |
| |
| 5 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
0G ACQUISITIONS Total General Total | 20 873.00 | | 488 591.00 | 20 873.00 |
376 Average staff size | 3.00 | | | 3.00 |
I3 DECREASES Total Financial Fixed Assets | | | 480 345.00 | |
I4 DECREASES Grand Total | | | 509 465.00 | |
IY DECREASES Total Tangible Fixed Assets | | | 29 120.00 | |
LN ACQUISITIONS Total Tangible Fixed Assets | 17 778.00 | | 11 341.00 | 17 778.00 |
LQ ACQUISITIONS Total Financial Fixed Assets | 3 095.00 | | 477 250.00 | 3 095.00 |
| |
| 8 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
8B Suppliers and Related Accounts | 170 842.00 | 170 842.00 | | 170 842.00 |
8C Staff and Related Accounts | 1 996.00 | 1 996.00 | | 1 996.00 |
8D Social Security and Other Social Organizations | 23 680.00 | 23 680.00 | | 23 680.00 |
8J Fixed Asset Liabilities and Related Accounts | 130 000.00 | 130 000.00 | | 130 000.00 |
8K Other liabilities (including liabilities related to repo transactions) | 2 975.00 | 2 975.00 | | 2 975.00 |
UT Other financial assets | 2 250.00 | | 2 250.00 | 2 250.00 |
UX Other trade receivables | 15 834.00 | 15 834.00 | | 15 834.00 |
UY Staff and related accounts | 4 186.00 | 4 186.00 | | 4 186.00 |
UZ Social Security, other social security organizations | 665.00 | 665.00 | | 665.00 |
VB VAT | 74 990.00 | 74 990.00 | | 74 990.00 |
VC Group and associates | 569 623.00 | 569 623.00 | | 569 623.00 |
VH Loans with a maturity of more than one year at origin | 3 232.00 | 3 232.00 | | 3 232.00 |
VI Group and Associates | 364 058.00 | 364 058.00 | | 364 058.00 |
VM Income taxes | 2 801.00 | 2 801.00 | | 2 801.00 |
VQ Other Taxes, Duties, and Similar Debts | 1 735.00 | 1 735.00 | | 1 735.00 |
VR Miscellaneous debtors (including receivables related to repo transactions) | 8 264.00 | 8 264.00 | | 8 264.00 |
VS Prepaid expenses | 18 924.00 | 18 924.00 | | 18 924.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 697 537.00 | 695 287.00 | 2 250.00 | 697 537.00 |
VW VAT | 7 311.00 | 7 311.00 | | 7 311.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 705 828.00 | 705 828.00 | | 705 828.00 |
