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| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 24 500.00 | | 24 500.00 | 24 500.00 |
028 Tangible Assets | 57 707.00 | 38 120.00 | 19 587.00 | 57 707.00 |
040 Financial Assets | 10 200.00 | | 10 200.00 | 10 200.00 |
044 Total Fixed Assets | 92 407.00 | 28 120.00 | 54 286.00 | 92 407.00 |
060 Merchandise inventory | 34 747.00 | | 34 747.00 | 34 747.00 |
072 Receivables – Other | 6 234.00 | | 6 234.00 | 6 234.00 |
084 Cash | 20 276.00 | | 20 276.00 | 20 276.00 |
092 Prepaid expenses | 51 256.00 | | 61 256.00 | 51 256.00 |
096 Total Current Assets + Prepaid Expenses | 153 663.00 | 38 120.00 | 115 543.00 | 153 663.00 |
120 Share or Individual Capital | | | 8 000.00 | |
126 Legal Reserve | | | 800.00 | |
134 Retained Earnings | | | 58 669.00 | |
136 Profit for the Year | | | 7 599.00 | |
140 Regulated Provisions | | | 5 624.00 | |
142 Total Equity - Total I | | | 81 092.00 | |
166 Suppliers and related accounts | | | 29 170.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 47.00 | | |
172 Other debts | | | 5 231.00 | |
176 Total debts | | | 34 451.00 | |
180 Liabilities Total | | | 115 543.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 2 251.00 | |
AH Goodwill | 24 500.00 | | 24 500.00 | 24 500.00 |
AT Other tangible assets | 55 445.00 | 32 748.00 | 22 697.00 | 55 445.00 |
BD Other fixed assets | 200.00 | | 200.00 | 200.00 |
BH Other financial assets | 10 000.00 | | 10 000.00 | 10 000.00 |
BJ TOTAL (I) | 90 145.00 | 32 748.00 | 57 397.00 | 90 145.00 |
BT Goods | 42 016.00 | | 42 016.00 | 42 016.00 |
BZ Other receivables | 12 652.00 | | 12 652.00 | 12 652.00 |
CF Cash and cash equivalents | 1 799.00 | | 1 799.00 | 1 799.00 |
CJ TOTAL (II) | 56 467.00 | | 56 467.00 | 56 467.00 |
CO Grand total (0 to V) | 146 612.00 | 32 748.00 | 113 863.00 | 146 612.00 |
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| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 380 171.00 | | | 380 171.00 |
226 Operating subsidies received | 2 000.00 | | | 2 000.00 |
230 Other income | 1 894.00 | | | 1 894.00 |
232 Total operating income excluding VAT | 334 065.00 | | | 334 065.00 |
234 Purchases of goods (including customs duties) | 230 295.00 | | | 230 295.00 |
236 Inventory change (goods) | 7 269.00 | | | 7 269.00 |
238 Purchases of raw materials and other supplies (including royalties | 1 842.00 | | | 1 842.00 |
242 Other external expenses | 81 259.00 | | | 81 259.00 |
243 (including business tax) | 540.00 | | | 540.00 |
244 Taxes, duties and similar payments | 3 675.00 | | | 3 675.00 |
250 Staff compensation | 32 998.00 | | | 32 998.00 |
252 Social security contributions | 11 250.00 | | | 11 250.00 |
254 Depreciation and amortization | 5 372.00 | | | 5 372.00 |
262 Other expenses | 1 578.00 | | | 1 578.00 |
264 Total operating expenses | 375 541.00 | | | 375 541.00 |
270 Operating profit | 3 524.00 | | | 3 524.00 |
306 Income tax's | 524.00 | | | 524.00 |
310 Profit or loss | 7 999.00 | | | 7 999.00 |
DA Share or individual capital | 8 000.00 | | | 8 000.00 |
DD Legal reserve (1) | 800.00 | | | 800.00 |
DE Statutory or contractual reserves | 58 669.00 | | | 58 669.00 |
DH Retained earnings | 7 426.00 | | | 7 426.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -1 802.00 | | | -1 802.00 |
DL TOTAL (I) | 73 093.00 | | | 73 093.00 |
DU Loans and Debts from Credit Institutions (3) | 509.00 | | | 509.00 |
DV Miscellaneous Loans and Financial Debts (4) | 61.00 | | | 61.00 |
DX Trade payables and related accounts | 34 326.00 | | | 34 326.00 |
DY Tax and social security liabilities | 5 875.00 | | | 5 875.00 |
EC TOTAL (IV) | 40 770.00 | | | 40 770.00 |
EE Grand total (I to V) | 113 863.00 | | | 113 863.00 |
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| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 2 261.00 | | | 2 261.00 |
490 Total Fixed Assets (Gross Value) | 90 145.00 | | | 90 145.00 |
492 Total Fixed Assets (Increases) | 2 261.00 | | | 2 261.00 |
FA Sales of goods | 390 809.00 | | 390 809.00 | 390 809.00 |
FJ Net sales | 390 809.00 | | 390 809.00 | 390 809.00 |
FQ Other income | | | 2 920.00 | |
FR Total operating income (I) | | | 393 728.00 | |
FS Purchases of goods (including customs duties) | | | 265 196.00 | |
FU Purchases of raw materials and other supplies | | | 2 444.00 | |
FV Inventory change (raw materials and supplies) | | | 1 000.00 | |
FW Other purchases and external expenses | | | 77 731.00 | |
FX Taxes, duties, and similar payments | | | 3 849.00 | |
FY Salaries and Wages | | | 26 840.00 | |
FZ Social Security Contributions | | | 13 168.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 4 580.00 | |
GE Other Expenses | | | 1 433.00 | |
GF Total Operating Expenses (II) | | | 396 241.00 | |
GG - OPERATING RESULT (I - II) | | | -2 513.00 | |
GR Interest and similar expenses | | | 97.00 | |
GU Total financial expenses (VI) | | | 97.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -97.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -2 609.00 | |
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| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
374 Amount of VAT collected | 76 124.00 | | | 76 124.00 |
378 Amount of deductible VAT on goods and services | 53 319.00 | | | 53 319.00 |
HF Exceptional expenses on capital transactions | 125.00 | | | 125.00 |
HH Total exceptional expenses (VIII) | 125.00 | | | 125.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | -125.00 | | | -125.00 |
HK Income tax | -933.00 | | | -933.00 |
HL TOTAL REVENUE (I + III + V + VII) | 393 728.00 | | | 393 728.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 395 530.00 | | | 395 530.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -1 802.00 | | | -1 802.00 |
HP References: Equipment leasing | 315.00 | | | 315.00 |
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| 6 - Depreciation | Amount at beginning of year | Increase: allocation for the year | Diminution reprise | Year-end amount |
0N DEPRECIATION Grand Total | | | | |
QU DEPRECIATION Total Tangible Fixed Assets | | | | |
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| 8 - Receivables and payables | Gross amount | Amount within 1 year | Amount 1 to 5 years | Amount more than 5 years |
8A Miscellaneous Loans and Financial Debts | 61.00 | | | 61.00 |
8B Suppliers and Related Accounts | 34 326.00 | | | 34 326.00 |
8D Social Security and Other Social Organizations | 5 875.00 | | | 5 875.00 |
UT Other financial assets | 10 000.00 | | 10 000.00 | 10 000.00 |
VG Loans with a maturity of up to one year at origin | 508.00 | | | 508.00 |
VS Prepaid expenses | 12 652.00 | 12 652.00 | | 12 652.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 22 651.00 | 12 652.00 | 10 000.00 | 22 651.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 40 770.00 | | | 40 770.00 |
