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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 | 30 931.00 | | 30 931.00 | 30 931.00 |
028 Tangible Assets | 6 378.00 | 4 202.00 | 2 176.00 | 6 378.00 |
040 Financial Assets | 9 880.00 | 3 000.00 | 6 880.00 | 9 880.00 |
044 Total Fixed Assets | 47 189.00 | 7 202.00 | 39 987.00 | 47 189.00 |
060 Merchandise inventory | 416 309.00 | 64 830.00 | 351 479.00 | 416 309.00 |
068 Receivables – Trade and related accounts | | | | |
072 Receivables – Other | 1 389.00 | | 1 389.00 | 1 389.00 |
084 Cash | 16 312.00 | | 16 312.00 | 16 312.00 |
092 Prepaid expenses | 174.00 | | 174.00 | 174.00 |
096 Total Current Assets + Prepaid Expenses | 434 184.00 | 64 830.00 | 369 354.00 | 434 184.00 |
110 Total Assets | 481 373.00 | 72 032.00 | 409 341.00 | 481 373.00 |
120 Share or Individual Capital | | | 15 000.00 | |
126 Legal Reserve | | | 1 500.00 | |
134 Retained Earnings | | | 115 898.00 | |
136 Profit for the Year | | | -40 859.00 | |
142 Total Equity - Total I | | | 91 539.00 | |
156 Loans and similar debts | | | 60 000.00 | |
166 Suppliers and related accounts | | | 4 504.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 217 214.00 | | |
172 Other debts | | | 253 298.00 | |
176 Total debts | | | 317 802.00 | |
180 Liabilities Total | | | 409 341.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 2 312.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 132 156.00 | 158 188.00 | | 132 156.00 |
230 Other income | 66 777.00 | 69 589.00 | | 66 777.00 |
232 Total operating income excluding VAT | 198 932.00 | 227 776.00 | | 198 932.00 |
234 Purchases of goods (including customs duties) | 73 638.00 | 46 732.00 | | 73 638.00 |
236 Inventory change (goods) | -17 091.00 | 5 444.00 | | -17 091.00 |
238 Purchases of raw materials and other supplies (including royalties | 320.00 | | | 320.00 |
242 Other external expenses | 52 664.00 | 46 546.00 | | 52 664.00 |
243 (including business tax) | 957.00 | | | 957.00 |
244 Taxes, duties and similar payments | 1 973.00 | 2 283.00 | | 1 973.00 |
250 Staff compensation | 76 809.00 | 61 594.00 | | 76 809.00 |
252 Social security contributions | 27 445.00 | 19 541.00 | | 27 445.00 |
254 Depreciation and amortization | 298.00 | 330.00 | | 298.00 |
256 Provisions | 64 560.00 | 66 966.00 | | 64 560.00 |
262 Other expenses | 186.00 | 1.00 | | 186.00 |
264 Total operating expenses | 280 803.00 | 249 436.00 | | 280 803.00 |
270 Operating profit | -81 871.00 | -21 659.00 | | -81 871.00 |
290 Exceptional income | 41 342.00 | 22 643.00 | | 41 342.00 |
294 Financial expenses | 330.00 | | | 330.00 |
310 Profit or loss | -40 859.00 | 984.00 | | -40 859.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 2 312.00 | | | 2 312.00 |
490 Total Fixed Assets (Gross Value) | 47 276.00 | | | 47 276.00 |
492 Total Fixed Assets (Increases) | 2 312.00 | | | 2 312.00 |
494 Total Fixed Assets (Decreases) | 2 399.00 | | | 2 399.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 12 908.00 | | | 12 908.00 |
378 Amount of deductible VAT on goods and services | 9 106.00 | | | 9 106.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 64 560.00 | | | 64 560.00 |
644 DECREASES Provisions for Depreciation – On Inventories and Work in Progress | 66 696.00 | | | 66 696.00 |
682 INCREASES Total Statement of Provisions | 64 560.00 | | | 64 560.00 |
684 DECREASES in Total Provisions Statement | 66 696.00 | | | 66 696.00 |
