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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 | | | | |
014 Intangible Assets - Other | 1 625.00 | 1 625.00 | | 1 625.00 |
028 Tangible Assets | 4 447.00 | 3 757.00 | 690.00 | 4 447.00 |
040 Financial Assets | 1 600.00 | | 1 600.00 | 1 600.00 |
044 Total Fixed Assets | 7 672.00 | 5 382.00 | 2 290.00 | 7 672.00 |
060 Merchandise inventory | 37 357.00 | | 37 357.00 | 37 357.00 |
072 Receivables – Other | 3 213.00 | | 3 213.00 | 3 213.00 |
084 Cash | 26 395.00 | | 26 395.00 | 26 395.00 |
092 Prepaid expenses | 1 454.00 | | 1 454.00 | 1 454.00 |
096 Total Current Assets + Prepaid Expenses | 68 419.00 | | 68 419.00 | 68 419.00 |
110 Total Assets | 76 091.00 | 5 382.00 | 70 709.00 | 76 091.00 |
120 Share or Individual Capital | | | 5 000.00 | |
132 Other Reserves | | | 679.00 | |
134 Retained Earnings | | | -460.00 | |
136 Profit for the Year | | | -309.00 | |
142 Total Equity - Total I | | | 4 910.00 | |
156 Loans and similar debts | | | 2 356.00 | |
166 Suppliers and related accounts | | | 2 743.00 | |
172 Other debts | | | 60 699.00 | |
176 Total debts | | | 65 799.00 | |
180 Liabilities Total | | | 70 709.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 1 600.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 80 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 63.00 | | | 63.00 |
210 Sales of goods - France | 90 070.00 | 74 497.00 | | 90 070.00 |
218 Production of services sold - France | 20.00 | | | 20.00 |
230 Other income | 10.00 | 8 806.00 | | 10.00 |
232 Total operating income excluding VAT | 90 100.00 | 83 303.00 | | 90 100.00 |
234 Purchases of goods (including customs duties) | 37 589.00 | 27 448.00 | | 37 589.00 |
236 Inventory change (goods) | 8 726.00 | 9 029.00 | | 8 726.00 |
242 Other external expenses | 28 214.00 | 23 521.00 | | 28 214.00 |
243 (including business tax) | 1 075.00 | | | 1 075.00 |
244 Taxes, duties and similar payments | 1 492.00 | 1 592.00 | | 1 492.00 |
250 Staff compensation | 20 325.00 | 16 918.00 | | 20 325.00 |
252 Social security contributions | 3 250.00 | 1 611.00 | | 3 250.00 |
254 Depreciation and amortization | 207.00 | 207.00 | | 207.00 |
262 Other expenses | 12 005.00 | 24.00 | | 12 005.00 |
264 Total operating expenses | 111 808.00 | 80 348.00 | | 111 808.00 |
270 Operating profit | -21 708.00 | 2 955.00 | | -21 708.00 |
280 Financial income | 6.00 | 39.00 | | 6.00 |
290 Exceptional income | 80 000.00 | 629.00 | | 80 000.00 |
294 Financial expenses | 608.00 | 1 056.00 | | 608.00 |
300 Exceptional expenses | 58 000.00 | | | 58 000.00 |
310 Profit or loss | -309.00 | 2 567.00 | | -309.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
404 DECREASES Intangible assets – Goodwill | 58 000.00 | | | 58 000.00 |
482 INCREASES Financial Assets | 1 600.00 | | | 1 600.00 |
490 Total Fixed Assets (Gross Value) | 64 072.00 | | | 64 072.00 |
492 Total Fixed Assets (Increases) | 1 600.00 | | | 1 600.00 |
494 Total Fixed Assets (Decreases) | 58 000.00 | | | 58 000.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 58 000.00 | | | 58 000.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 80 000.00 | | | 80 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 22 000.00 | | | 22 000.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 18 017.00 | | | 18 017.00 |
378 Amount of deductible VAT on goods and services | 8 002.00 | | | 8 002.00 |
