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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 8 114.00 | 3 716.00 | 4 399.00 | 8 114.00 |
040 Financial Assets | 1 501.00 | | 1 501.00 | 1 501.00 |
044 Total Fixed Assets | 9 615.00 | 3 716.00 | 5 900.00 | 9 615.00 |
060 Merchandise inventory | | | | |
068 Receivables – Trade and related accounts | 1 300.00 | | 1 300.00 | 1 300.00 |
072 Receivables – Other | 5 849.00 | | 5 849.00 | 5 849.00 |
084 Cash | 64 695.00 | | 64 695.00 | 64 695.00 |
092 Prepaid expenses | 2 910.00 | | 2 910.00 | 2 910.00 |
096 Total Current Assets + Prepaid Expenses | 74 753.00 | | 74 753.00 | 74 753.00 |
110 Total Assets | 84 369.00 | 3 716.00 | 80 653.00 | 84 369.00 |
120 Share or Individual Capital | | | 7 500.00 | |
132 Other Reserves | | | 750.00 | |
134 Retained Earnings | | | 40 183.00 | |
136 Profit for the Year | | | 27 089.00 | |
142 Total Equity - Total I | | | 75 522.00 | |
156 Loans and similar debts | | | | |
166 Suppliers and related accounts | | | 1 336.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 304.00 | | |
172 Other debts | | | 3 795.00 | |
176 Total debts | | | 5 131.00 | |
180 Liabilities Total | | | 80 653.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 1 042.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 209.00 | | | 209.00 |
210 Sales of goods - France | 170 000.00 | 260 000.00 | | 170 000.00 |
215 Production of goods sold - Export | 215.00 | | | 215.00 |
217 Production of services sold - Export | 217.00 | | | 217.00 |
218 Production of services sold - France | 69 554.00 | 77 868.00 | | 69 554.00 |
230 Other income | | 6 950.00 | | |
232 Total operating income excluding VAT | 239 554.00 | 344 818.00 | | 239 554.00 |
234 Purchases of goods (including customs duties) | 1 624.00 | 330 193.00 | | 1 624.00 |
236 Inventory change (goods) | 130 545.00 | -130 545.00 | | 130 545.00 |
242 Other external expenses | 72 148.00 | 96 945.00 | | 72 148.00 |
243 (including business tax) | 519.00 | | | 519.00 |
244 Taxes, duties and similar payments | 1 130.00 | 1 494.00 | | 1 130.00 |
254 Depreciation and amortization | 1 140.00 | 895.00 | | 1 140.00 |
262 Other expenses | 571.00 | 50.00 | | 571.00 |
264 Total operating expenses | 207 159.00 | 299 032.00 | | 207 159.00 |
270 Operating profit | 32 395.00 | 45 785.00 | | 32 395.00 |
280 Financial income | 14.00 | 20.00 | | 14.00 |
294 Financial expenses | 541.00 | 5 826.00 | | 541.00 |
306 Income tax's | 4 780.00 | 6 338.00 | | 4 780.00 |
310 Profit or loss | 27 089.00 | 33 641.00 | | 27 089.00 |
374 Amount of VAT collected | 13 158.00 | | | 13 158.00 |
378 Amount of deductible VAT on goods and services | 17 575.00 | | | 17 575.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 1 018.00 | | | 1 018.00 |
482 INCREASES Financial Assets | 23.00 | | | 23.00 |
490 Total Fixed Assets (Gross Value) | 8 574.00 | | | 8 574.00 |
492 Total Fixed Assets (Increases) | 1 042.00 | | | 1 042.00 |
