| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 2 750.00 | 550.00 | 2 200.00 | 2 750.00 |
040 Financial Assets | 1 500.00 | | 1 500.00 | 1 500.00 |
044 Total Fixed Assets | 4 250.00 | 550.00 | 3 700.00 | 4 250.00 |
060 Merchandise inventory | 7 589.00 | | 7 589.00 | 7 589.00 |
072 Receivables – Other | 683.00 | | 683.00 | 683.00 |
084 Cash | 1 305.00 | | 1 305.00 | 1 305.00 |
096 Total Current Assets + Prepaid Expenses | 9 577.00 | | 9 577.00 | 9 577.00 |
110 Total Assets | 13 827.00 | 550.00 | 13 277.00 | 13 827.00 |
120 Share or Individual Capital | | | 1 000.00 | |
136 Profit for the Year | | | 1 287.00 | |
142 Total Equity - Total I | | | 2 287.00 | |
166 Suppliers and related accounts | | | 5 447.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 3 800.00 | | |
172 Other debts | | | 5 544.00 | |
176 Total debts | | | 10 990.00 | |
180 Liabilities Total | | | 13 277.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 4 250.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 95 602.00 | | | 95 602.00 |
232 Total operating income excluding VAT | 95 602.00 | | | 95 602.00 |
234 Purchases of goods (including customs duties) | 71 915.00 | | | 71 915.00 |
236 Inventory change (goods) | -7 589.00 | | | -7 589.00 |
242 Other external expenses | 14 138.00 | | | 14 138.00 |
243 (including business tax) | 549.00 | | | 549.00 |
244 Taxes, duties and similar payments | 549.00 | | | 549.00 |
24B (including equipment leasing) | 81.00 | | | 81.00 |
250 Staff compensation | 12 421.00 | | | 12 421.00 |
252 Social security contributions | 2 105.00 | | | 2 105.00 |
254 Depreciation and amortization | 550.00 | | | 550.00 |
264 Total operating expenses | 94 088.00 | | | 94 088.00 |
270 Operating profit | 1 514.00 | | | 1 514.00 |
306 Income tax's | 227.00 | | | 227.00 |
310 Profit or loss | 1 287.00 | | | 1 287.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 2 750.00 | | | 2 750.00 |
482 INCREASES Financial Assets | 1 500.00 | | | 1 500.00 |
492 Total Fixed Assets (Increases) | 4 250.00 | | | 4 250.00 |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 7 934.00 | | | 7 934.00 |
378 Amount of deductible VAT on goods and services | 8 015.00 | | | 8 015.00 |
