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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 | 3 380.00 | 3 145.00 | 235.00 | 3 380.00 |
028 Tangible Assets | 27 409.00 | 12 184.00 | 15 225.00 | 27 409.00 |
040 Financial Assets | 1 348.00 | | 1 348.00 | 1 348.00 |
044 Total Fixed Assets | 32 137.00 | 15 329.00 | 16 808.00 | 32 137.00 |
060 Merchandise inventory | 197 008.00 | 8 545.00 | 188 463.00 | 197 008.00 |
064 Advances and down payments on orders | 60.00 | | 60.00 | 60.00 |
068 Receivables – Trade and related accounts | 7 522.00 | | 7 522.00 | 7 522.00 |
072 Receivables – Other | 2 337.00 | | 2 337.00 | 2 337.00 |
084 Cash | 71 862.00 | | 71 862.00 | 71 862.00 |
092 Prepaid expenses | 2 026.00 | | 2 026.00 | 2 026.00 |
096 Total Current Assets + Prepaid Expenses | 280 816.00 | 8 545.00 | 272 271.00 | 280 816.00 |
110 Total Assets | 312 953.00 | 23 874.00 | 289 079.00 | 312 953.00 |
120 Share or Individual Capital | | | 100 000.00 | |
126 Legal Reserve | | | 5 000.00 | |
132 Other Reserves | | | 64 310.00 | |
136 Profit for the Year | | | 46 360.00 | |
142 Total Equity - Total I | | | 215 670.00 | |
166 Suppliers and related accounts | | | 6 099.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 25 767.00 | | |
172 Other debts | | | 61 643.00 | |
174 Prepaid income | | | 5 667.00 | |
176 Total debts | | | 73 409.00 | |
180 Liabilities Total | | | 289 079.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 8 736.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 2 100.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | -332.00 | | | -332.00 |
210 Sales of goods - France | 470 510.00 | 394 572.00 | | 470 510.00 |
218 Production of services sold - France | 38 304.00 | 33 324.00 | | 38 304.00 |
226 Operating subsidies received | 1 136.00 | 12 750.00 | | 1 136.00 |
230 Other income | 21 657.00 | 2 031.00 | | 21 657.00 |
232 Total operating income excluding VAT | 531 607.00 | 442 678.00 | | 531 607.00 |
234 Purchases of goods (including customs duties) | 162 652.00 | 140 871.00 | | 162 652.00 |
236 Inventory change (goods) | -65 190.00 | -19 145.00 | | -65 190.00 |
238 Purchases of raw materials and other supplies (including royalties | 523.00 | 925.00 | | 523.00 |
242 Other external expenses | 103 555.00 | 81 418.00 | | 103 555.00 |
243 (including business tax) | 1 084.00 | | | 1 084.00 |
244 Taxes, duties and similar payments | 20 537.00 | 16 108.00 | | 20 537.00 |
250 Staff compensation | 161 499.00 | 135 584.00 | | 161 499.00 |
252 Social security contributions | 73 970.00 | 58 895.00 | | 73 970.00 |
254 Depreciation and amortization | 4 615.00 | 3 800.00 | | 4 615.00 |
256 Provisions | 8 545.00 | 4 679.00 | | 8 545.00 |
262 Other expenses | 289.00 | 540.00 | | 289.00 |
264 Total operating expenses | 470 995.00 | 423 676.00 | | 470 995.00 |
270 Operating profit | 60 612.00 | 19 002.00 | | 60 612.00 |
280 Financial income | 58.00 | 631.00 | | 58.00 |
290 Exceptional income | 2 100.00 | 1 200.00 | | 2 100.00 |
294 Financial expenses | 4 323.00 | 3 810.00 | | 4 323.00 |
300 Exceptional expenses | 2 005.00 | 314.00 | | 2 005.00 |
306 Income tax's | 10 082.00 | 612.00 | | 10 082.00 |
310 Profit or loss | 46 360.00 | 16 097.00 | | 46 360.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
462 INCREASES Tangible Assets – Transportation Equipment | 4 699.00 | | | 4 699.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 4 001.00 | | | 4 001.00 |
482 INCREASES Financial Assets | 36.00 | | | 36.00 |
490 Total Fixed Assets (Gross Value) | 26 333.00 | | | 26 333.00 |
492 Total Fixed Assets (Increases) | 8 736.00 | | | 8 736.00 |
494 Total Fixed Assets (Decreases) | 2 931.00 | | | 2 931.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 2 005.00 | | | 2 005.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 2 100.00 | | | 2 100.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 95.00 | | | 95.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 95 661.00 | | | 95 661.00 |
378 Amount of deductible VAT on goods and services | 24 724.00 | | | 24 724.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 8 545.00 | | | 8 545.00 |
644 DECREASES Provisions for Depreciation – On Inventories and Work in Progress | 4 679.00 | | | 4 679.00 |
682 INCREASES Total Statement of Provisions | 8 545.00 | | | 8 545.00 |
684 DECREASES in Total Provisions Statement | 4 679.00 | | | 4 679.00 |
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| 5 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
376 Average staff size | 2.00 | | | 2.00 |
