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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 | 20 000.00 | | 20 000.00 | 20 000.00 |
014 Intangible Assets - Other | 3 149.00 | 3 149.00 | | 3 149.00 |
028 Tangible Assets | 20 421.00 | 12 236.00 | 8 185.00 | 20 421.00 |
040 Financial Assets | 1 551.00 | | 1 551.00 | 1 551.00 |
044 Total Fixed Assets | 45 121.00 | 15 385.00 | 29 736.00 | 45 121.00 |
060 Merchandise inventory | 69 795.00 | 5 715.00 | 64 080.00 | 69 795.00 |
068 Receivables – Trade and related accounts | 1 078.00 | | 1 078.00 | 1 078.00 |
072 Receivables – Other | 2 748.00 | | 2 748.00 | 2 748.00 |
084 Cash | 47 308.00 | | 47 308.00 | 47 308.00 |
092 Prepaid expenses | 92.00 | | 92.00 | 92.00 |
096 Total Current Assets + Prepaid Expenses | 121 021.00 | 5 715.00 | 115 306.00 | 121 021.00 |
110 Total Assets | 166 142.00 | 21 100.00 | 145 042.00 | 166 142.00 |
120 Share or Individual Capital | | | 7 700.00 | |
126 Legal Reserve | | | 770.00 | |
134 Retained Earnings | | | 92 273.00 | |
136 Profit for the Year | | | 8 723.00 | |
142 Total Equity - Total I | | | 109 466.00 | |
156 Loans and similar debts | | | | |
166 Suppliers and related accounts | | | 15 939.00 | |
172 Other debts | | | 19 637.00 | |
176 Total debts | | | 35 576.00 | |
180 Liabilities Total | | | 145 042.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 2 552.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 2 083.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 409 131.00 | 399 508.00 | | 409 131.00 |
214 Production of goods sold - France | 10 489.00 | 13 385.00 | | 10 489.00 |
226 Operating subsidies received | | 54.00 | | |
230 Other income | 3 406.00 | 5 267.00 | | 3 406.00 |
232 Total operating income excluding VAT | 423 026.00 | 418 213.00 | | 423 026.00 |
234 Purchases of goods (including customs duties) | 238 333.00 | 242 605.00 | | 238 333.00 |
236 Inventory change (goods) | -16 779.00 | 11 389.00 | | -16 779.00 |
238 Purchases of raw materials and other supplies (including royalties | 1 561.00 | 2 458.00 | | 1 561.00 |
242 Other external expenses | 42 327.00 | 25 478.00 | | 42 327.00 |
243 (including business tax) | 916.00 | | | 916.00 |
244 Taxes, duties and similar payments | 8 617.00 | 9 638.00 | | 8 617.00 |
250 Staff compensation | 90 536.00 | 79 054.00 | | 90 536.00 |
252 Social security contributions | 41 290.00 | 26 092.00 | | 41 290.00 |
254 Depreciation and amortization | 2 987.00 | 3 022.00 | | 2 987.00 |
256 Provisions | 5 715.00 | 3 406.00 | | 5 715.00 |
262 Other expenses | 218.00 | 553.00 | | 218.00 |
264 Total operating expenses | 414 804.00 | 403 694.00 | | 414 804.00 |
270 Operating profit | 8 222.00 | 14 519.00 | | 8 222.00 |
290 Exceptional income | 2 106.00 | 1 790.00 | | 2 106.00 |
294 Financial expenses | 1 330.00 | 1 330.00 | | 1 330.00 |
300 Exceptional expenses | 275.00 | 1 290.00 | | 275.00 |
310 Profit or loss | 8 723.00 | 13 689.00 | | 8 723.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 1 885.00 | | | 1 885.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 667.00 | | | 667.00 |
482 INCREASES Financial Assets | 156.00 | | | 156.00 |
490 Total Fixed Assets (Gross Value) | 47 812.00 | | | 47 812.00 |
492 Total Fixed Assets (Increases) | 2 552.00 | | | 2 552.00 |
494 Total Fixed Assets (Decreases) | 5 242.00 | | | 5 242.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 6.00 | | | 6.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 2 083.00 | | | 2 083.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 2 078.00 | | | 2 078.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 90 246.00 | | | 90 246.00 |
378 Amount of deductible VAT on goods and services | 42 398.00 | | | 42 398.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 5 715.00 | | | 5 715.00 |
644 DECREASES Provisions for Depreciation – On Inventories and Work in Progress | 2 627.00 | | | 2 627.00 |
654 DECREASES in Impairment Provisions – On Trade Receivables and Related Accounts | 779.00 | | | 779.00 |
682 INCREASES Total Statement of Provisions | 5 715.00 | | | 5 715.00 |
684 DECREASES in Total Provisions Statement | 3 406.00 | | | 3 406.00 |
