| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 40 000.00 | | 40 000.00 | 40 000.00 |
028 Tangible Assets | 10 000.00 | 10 000.00 | | 10 000.00 |
044 Total Fixed Assets | 50 000.00 | 10 000.00 | 40 000.00 | 50 000.00 |
060 Merchandise inventory | | | | |
068 Receivables – Trade and related accounts | 1 232.00 | | 1 232.00 | 1 232.00 |
072 Receivables – Other | 90.00 | | 90.00 | 90.00 |
084 Cash | 7 344.00 | | 7 344.00 | 7 344.00 |
096 Total Current Assets + Prepaid Expenses | 8 666.00 | | 8 666.00 | 8 666.00 |
110 Total Assets | 58 666.00 | 10 000.00 | 48 666.00 | 58 666.00 |
120 Share or Individual Capital | | | 30 000.00 | |
126 Legal Reserve | | | 3 000.00 | |
132 Other Reserves | | | 7 487.00 | |
134 Retained Earnings | | | -26 613.00 | |
136 Profit for the Year | | | -1 056.00 | |
142 Total Equity - Total I | | | 12 818.00 | |
166 Suppliers and related accounts | | | 23 059.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 12 316.00 | | |
172 Other debts | | | 12 790.00 | |
176 Total debts | | | 35 848.00 | |
180 Liabilities Total | | | 48 666.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 50 000.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 50 000.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 5 152.00 | 4 423.00 | | 5 152.00 |
218 Production of services sold - France | | 6 676.00 | | |
230 Other income | 1.00 | 1.00 | | 1.00 |
232 Total operating income excluding VAT | 5 153.00 | 11 099.00 | | 5 153.00 |
234 Purchases of goods (including customs duties) | 2 456.00 | 1 429.00 | | 2 456.00 |
236 Inventory change (goods) | 2 785.00 | 315.00 | | 2 785.00 |
242 Other external expenses | 1 425.00 | 4 038.00 | | 1 425.00 |
243 (including business tax) | 355.00 | | | 355.00 |
244 Taxes, duties and similar payments | 355.00 | 664.00 | | 355.00 |
262 Other expenses | | 504.00 | | |
264 Total operating expenses | 7 021.00 | 6 950.00 | | 7 021.00 |
270 Operating profit | -1 868.00 | 4 150.00 | | -1 868.00 |
290 Exceptional income | 1 993.00 | | | 1 993.00 |
300 Exceptional expenses | 1 181.00 | | | 1 181.00 |
310 Profit or loss | -1 056.00 | 4 150.00 | | -1 056.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 40 000.00 | | | 40 000.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 10 000.00 | | | 10 000.00 |
490 Total Fixed Assets (Gross Value) | 50 000.00 | | | 50 000.00 |
492 Total Fixed Assets (Increases) | 50 000.00 | | | 50 000.00 |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 1 038.00 | | | 1 038.00 |
378 Amount of deductible VAT on goods and services | 564.00 | | | 564.00 |
