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| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 16 691.00 | 11 427.00 | 5 264.00 | 16 691.00 |
040 Financial Assets | 9 913.00 | | 9 913.00 | 9 913.00 |
044 Total Fixed Assets | 26 604.00 | 11 427.00 | 15 177.00 | 26 604.00 |
060 Merchandise inventory | 205 099.00 | | 205 099.00 | 205 099.00 |
064 Advances and down payments on orders | 700.00 | | 700.00 | 700.00 |
068 Receivables – Trade and related accounts | 600.00 | | 600.00 | 600.00 |
072 Receivables – Other | 11 542.00 | | 11 542.00 | 11 542.00 |
084 Cash | | | | |
092 Prepaid expenses | 5 179.00 | | 5 179.00 | 5 179.00 |
096 Total Current Assets + Prepaid Expenses | 223 120.00 | | 223 120.00 | 223 120.00 |
110 Total Assets | 249 724.00 | 11 427.00 | 238 297.00 | 249 724.00 |
120 Share or Individual Capital | | | 8 000.00 | |
126 Legal Reserve | | | 800.00 | |
132 Other Reserves | | | 16 572.00 | |
136 Profit for the Year | | | -7 451.00 | |
142 Total Equity - Total I | | | 17 921.00 | |
156 Loans and similar debts | | | 10 434.00 | |
166 Suppliers and related accounts | | | 9 291.00 | |
172 Other debts | | | 200 651.00 | |
176 Total debts | | | 220 375.00 | |
180 Liabilities Total | | | 238 297.00 | |
AT Other tangible assets | 16 691.00 | 9 752.00 | 6 939.00 | 16 691.00 |
BH Other financial assets | 9 913.00 | | 9 913.00 | 9 913.00 |
BJ TOTAL (I) | 21 898.00 | 8 197.00 | 13 701.00 | 21 898.00 |
BV Advances and down payments on orders | 1 300.00 | | 1 300.00 | 1 300.00 |
BX Customers and related accounts | 4 000.00 | | 4 000.00 | 4 000.00 |
BZ Other receivables | 10 248.00 | | 10 248.00 | 10 248.00 |
CF Cash and cash equivalents | 183.00 | | 183.00 | 183.00 |
CH Prepaid expenses | 5 665.00 | | 5 665.00 | 5 665.00 |
CJ TOTAL (II) | 240 387.00 | | 240 387.00 | 240 387.00 |
CO Grand total (0 to V) | 262 285.00 | 8 197.00 | 254 088.00 | 262 285.00 |
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| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 158 713.00 | 153 587.00 | | 158 713.00 |
230 Other income | 433.00 | 314.00 | | 433.00 |
232 Total operating income excluding VAT | 159 146.00 | 153 901.00 | | 159 146.00 |
234 Purchases of goods (including customs duties) | 52 096.00 | 71 931.00 | | 52 096.00 |
236 Inventory change (goods) | 10 567.00 | 3 325.00 | | 10 567.00 |
242 Other external expenses | 82 141.00 | 67 473.00 | | 82 141.00 |
244 Taxes, duties and similar payments | 457.00 | 437.00 | | 457.00 |
250 Staff compensation | 12 000.00 | 10 000.00 | | 12 000.00 |
252 Social security contributions | 7 372.00 | 6 360.00 | | 7 372.00 |
254 Depreciation and amortization | 1 676.00 | 1 555.00 | | 1 676.00 |
262 Other expenses | 43.00 | | | 43.00 |
264 Total operating expenses | 166 350.00 | 161 080.00 | | 166 350.00 |
270 Operating profit | -7 204.00 | -7 179.00 | | -7 204.00 |
280 Financial income | | 22.00 | | |
294 Financial expenses | 247.00 | 127.00 | | 247.00 |
300 Exceptional expenses | | 53.00 | | |
310 Profit or loss | -7 451.00 | -7 338.00 | | -7 451.00 |
DA Share or individual capital | 8 000.00 | 8 000.00 | | 8 000.00 |
DC Revaluation differences | 36 429.00 | 36 105.00 | | 36 429.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -11 718.00 | 324.00 | | -11 718.00 |
DL TOTAL (I) | 32 710.00 | 44 429.00 | | 32 710.00 |
DU Loans and Debts from Credit Institutions (3) | 214 901.00 | 208 090.00 | | 214 901.00 |
DV Miscellaneous Loans and Financial Debts (4) | 208 090.00 | 175 844.00 | | 208 090.00 |
DX Trade payables and related accounts | 6 267.00 | 11 942.00 | | 6 267.00 |
DY Tax and social security liabilities | 3 021.00 | 2 772.00 | | 3 021.00 |
EA Other liabilities | 4 000.00 | 4 687.00 | | 4 000.00 |
EC TOTAL (IV) | 221 378.00 | 195 245.00 | | 221 378.00 |
EE Grand total (I to V) | 254 088.00 | 239 673.00 | | 254 088.00 |
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| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
490 Total Fixed Assets (Gross Value) | 26 604.00 | | | 26 604.00 |
FA Sales of goods | | 27 700.00 | 137 374.00 | |
FJ Net sales | | 27 700.00 | 137 374.00 | |
FP Reversals of depreciation and provisions, transfer of expenses | | | 1 666.00 | |
FQ Other income | | | 1.00 | |
FR Total operating income (I) | | | 139 041.00 | |
FS Purchases of goods (including customs duties) | | | 73 721.00 | |
FT Inventory change (goods) | | | -13 213.00 | |
FW Other purchases and external expenses | | | 75 575.00 | |
FX Taxes, duties, and similar payments | | | 438.00 | |
FY Salaries and Wages | | | 10 000.00 | |
FZ Social Security Contributions | | | 6 858.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 1 564.00 | |
GE Other Expenses | | | 1.00 | |
GF Total Operating Expenses (II) | | | 154 946.00 | |
GG - OPERATING RESULT (I - II) | | | -15 905.00 | |
GN Positive exchange differences | | | 22.00 | |
GP Total financial income (V) | | | 22.00 | |
GU Total financial expenses (VI) | | | 127.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -105.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -15 905.00 | |
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| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
HD Total exceptional income (VII) | 4 686.00 | 7 163.00 | | 4 686.00 |
HH Total exceptional expenses (VIII) | 500.00 | 1 196.00 | | 500.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | 4 186.00 | 5 967.00 | | 4 186.00 |
HK Income tax | | 57.00 | | |
HL TOTAL REVENUE (I + III + V + VII) | 143 727.00 | 150 778.00 | | 143 727.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 155 446.00 | 150 455.00 | | 155 446.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -11 718.00 | 323.00 | | -11 718.00 |
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| 5 - Fixed assets increase - decrease | Gross value at beginning of year - Item by item | Revaluation - Disposals | Acquisition - Gross value at year-end | |
0G ACQUISITIONS Total General Total | 21 898.00 | | | 21 898.00 |
I3 DECREASES Total Financial Fixed Assets | | | 9 913.00 | |
I4 DECREASES Grand Total | | | 26 604.00 | |
IY DECREASES Total Tangible Fixed Assets | | | 16 691.00 | |
LN ACQUISITIONS Total Tangible Fixed Assets | 14 029.00 | | | 14 029.00 |
LQ ACQUISITIONS Total Financial Fixed Assets | 7 869.00 | | | 7 869.00 |
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| 6 - Depreciation | Amount at beginning of year | Increase: allocation for the year | Diminution reprise | Year-end amount |
0N DEPRECIATION Grand Total | 8 197.00 | 1 555.00 | | 8 197.00 |
QU DEPRECIATION Total Tangible Fixed Assets | 8 197.00 | 1 555.00 | | 8 197.00 |
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| 8 - Receivables and payables | Gross amount | Amount within 1 year | Amount 1 to 5 years | Amount more than 5 years |
8B Suppliers and Related Accounts | 7 820.00 | 7 820.00 | | 7 820.00 |
UX Other trade receivables | 5 000.00 | | | 5 000.00 |
VI Group and Associates | 197 715.00 | 197 715.00 | | 197 715.00 |
VR Miscellaneous debtors (including receivables related to repo transactions) | 22 254.00 | | | 22 254.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 37 167.00 | 17 341.00 | 19 826.00 | 37 167.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 224 670.00 | 224 670.00 | | 224 670.00 |
