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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 1 150.00 | 296.00 | 854.00 | 1 150.00 |
028 Tangible Assets | 11 667.00 | 991.00 | 10 676.00 | 11 667.00 |
040 Financial Assets | 2 500.00 | | 2 500.00 | 2 500.00 |
044 Total Fixed Assets | 12 817.00 | 1 287.00 | 11 530.00 | 12 817.00 |
060 Merchandise inventory | 95 000.00 | | 95 000.00 | 95 000.00 |
068 Receivables – Trade and related accounts | 1 576.00 | | 1 576.00 | 1 576.00 |
072 Receivables – Other | 2 057.00 | | 2 057.00 | 2 057.00 |
084 Cash | 38 509.00 | | 38 509.00 | 38 509.00 |
096 Total Current Assets + Prepaid Expenses | 135 566.00 | | 135 566.00 | 135 566.00 |
110 Total Assets | 148 383.00 | 1 287.00 | 147 096.00 | 148 383.00 |
120 Share or Individual Capital | | | 500.00 | |
134 Retained Earnings | | | -16 783.00 | |
136 Profit for the Year | | | -16 783.00 | |
142 Total Equity - Total I | | | -16 283.00 | |
166 Suppliers and related accounts | | | 141 934.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 4 969.00 | | |
172 Other debts | | | 21 444.00 | |
176 Total debts | | | 163 378.00 | |
180 Liabilities Total | | | 147 096.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 2 500.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 314 720.00 | | | 314 720.00 |
226 Operating subsidies received | 765.00 | | | 765.00 |
230 Other income | 1 409.00 | | | 1 409.00 |
232 Total operating income excluding VAT | 316 895.00 | | | 316 895.00 |
234 Purchases of goods (including customs duties) | 375 898.00 | | | 375 898.00 |
236 Inventory change (goods) | -95 000.00 | | | -95 000.00 |
242 Other external expenses | 34 680.00 | | | 34 680.00 |
243 (including business tax) | 1 159.00 | | | 1 159.00 |
244 Taxes, duties and similar payments | 1 930.00 | | | 1 930.00 |
250 Staff compensation | 13 880.00 | | | 13 880.00 |
252 Social security contributions | 1 001.00 | | | 1 001.00 |
254 Depreciation and amortization | 1 287.00 | | | 1 287.00 |
262 Other expenses | 1.00 | | | 1.00 |
264 Total operating expenses | 333 677.00 | | | 333 677.00 |
270 Operating profit | -16 783.00 | | | -16 783.00 |
310 Profit or loss | -16 783.00 | | | -16 783.00 |
378 Amount of deductible VAT on goods and services | 30 535.00 | | | 30 535.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
412 INCREASES Intangible assets – Other Fixed Assets | 1 150.00 | | | 1 150.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 1 667.00 | | | 1 667.00 |
462 INCREASES Tangible Assets – Transportation Equipment | 10 000.00 | | | 10 000.00 |
482 INCREASES Financial Assets | 2 500.00 | | | 2 500.00 |
490 Total Fixed Assets (Gross Value) | 12 817.00 | | | 12 817.00 |
492 Total Fixed Assets (Increases) | 12 817.00 | | | 12 817.00 |
