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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 11 670.00 | 9 462.00 | 2 208.00 | 11 670.00 |
040 Financial Assets | 600.00 | | 600.00 | 600.00 |
044 Total Fixed Assets | 12 270.00 | 9 462.00 | 2 808.00 | 12 270.00 |
060 Merchandise inventory | 5 000.00 | | 5 000.00 | 5 000.00 |
068 Receivables – Trade and related accounts | 523.00 | | 523.00 | 523.00 |
072 Receivables – Other | 691.00 | | 691.00 | 691.00 |
084 Cash | 2 224.00 | | 2 224.00 | 2 224.00 |
096 Total Current Assets + Prepaid Expenses | 8 439.00 | | 8 439.00 | 8 439.00 |
110 Total Assets | 20 709.00 | 9 462.00 | 11 247.00 | 20 709.00 |
120 Share or Individual Capital | | | 1 000.00 | |
134 Retained Earnings | | | -370.00 | |
136 Profit for the Year | | | -91.00 | |
142 Total Equity - Total I | | | 538.00 | |
166 Suppliers and related accounts | | | 780.00 | |
172 Other debts | | | 9 929.00 | |
176 Total debts | | | 10 709.00 | |
180 Liabilities Total | | | 11 247.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 600.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 600.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 10 194.00 | | | 10 194.00 |
226 Operating subsidies received | 3 000.00 | | | 3 000.00 |
230 Other income | 500.00 | | | 500.00 |
232 Total operating income excluding VAT | 13 694.00 | | | 13 694.00 |
234 Purchases of goods (including customs duties) | 700.00 | | | 700.00 |
236 Inventory change (goods) | 2 607.00 | | | 2 607.00 |
238 Purchases of raw materials and other supplies (including royalties | 450.00 | | | 450.00 |
242 Other external expenses | 16 901.00 | | | 16 901.00 |
244 Taxes, duties and similar payments | 547.00 | | | 547.00 |
254 Depreciation and amortization | 2 079.00 | | | 2 079.00 |
264 Total operating expenses | 23 286.00 | | | 23 286.00 |
270 Operating profit | -9 591.00 | | | -9 591.00 |
290 Exceptional income | 11 100.00 | | | 11 100.00 |
300 Exceptional expenses | 1 600.00 | | | 1 600.00 |
310 Profit or loss | -91.00 | | | -91.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
482 INCREASES Financial Assets | 600.00 | | | 600.00 |
484 DECREASES Financial Assets | 1 600.00 | | | 1 600.00 |
490 Total Fixed Assets (Gross Value) | 13 270.00 | | | 13 270.00 |
492 Total Fixed Assets (Increases) | 600.00 | | | 600.00 |
494 Total Fixed Assets (Decreases) | 1 600.00 | | | 1 600.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 1 600.00 | | | 1 600.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | -1 600.00 | | | -1 600.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -1 600.00 | | | -1 600.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 596.00 | | | 596.00 |
378 Amount of deductible VAT on goods and services | 1 566.00 | | | 1 566.00 |
