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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 | 110 000.00 | | 110 000.00 | 110 000.00 |
014 Intangible Assets - Other | 4 688.00 | 4 688.00 | | 4 688.00 |
028 Tangible Assets | 68 768.00 | 53 214.00 | 15 554.00 | 68 768.00 |
044 Total Fixed Assets | 183 456.00 | 57 902.00 | 125 554.00 | 183 456.00 |
060 Merchandise inventory | 82 647.00 | | 82 647.00 | 82 647.00 |
068 Receivables – Trade and related accounts | 4 607.00 | | 4 607.00 | 4 607.00 |
072 Receivables – Other | 4 006.00 | | 4 006.00 | 4 006.00 |
084 Cash | 18 099.00 | | 18 099.00 | 18 099.00 |
092 Prepaid expenses | 309.00 | | 309.00 | 309.00 |
096 Total Current Assets + Prepaid Expenses | 109 667.00 | | 109 667.00 | 109 667.00 |
110 Total Assets | 293 123.00 | 57 902.00 | 235 221.00 | 293 123.00 |
120 Share or Individual Capital | | | 8 000.00 | |
134 Retained Earnings | | | -3 721.00 | |
136 Profit for the Year | | | -27 166.00 | |
142 Total Equity - Total I | | | -22 886.00 | |
156 Loans and similar debts | | | 9 337.00 | |
166 Suppliers and related accounts | | | 57 121.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 174 088.00 | | |
172 Other debts | | | 191 649.00 | |
176 Total debts | | | 258 107.00 | |
180 Liabilities Total | | | 235 221.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 3 830.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 1 003.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 290 563.00 | 311 531.00 | | 290 563.00 |
230 Other income | 9 028.00 | 1.00 | | 9 028.00 |
232 Total operating income excluding VAT | 299 591.00 | 311 532.00 | | 299 591.00 |
234 Purchases of goods (including customs duties) | 191 101.00 | 195 687.00 | | 191 101.00 |
236 Inventory change (goods) | 14 443.00 | -4 545.00 | | 14 443.00 |
238 Purchases of raw materials and other supplies (including royalties | 1 537.00 | 1 499.00 | | 1 537.00 |
242 Other external expenses | 42 780.00 | 42 687.00 | | 42 780.00 |
244 Taxes, duties and similar payments | 4 710.00 | 5 438.00 | | 4 710.00 |
250 Staff compensation | 49 119.00 | 46 022.00 | | 49 119.00 |
252 Social security contributions | 14 597.00 | 10 903.00 | | 14 597.00 |
254 Depreciation and amortization | 7 621.00 | 12 932.00 | | 7 621.00 |
262 Other expenses | 2.00 | 55.00 | | 2.00 |
264 Total operating expenses | 325 910.00 | 310 679.00 | | 325 910.00 |
270 Operating profit | -26 320.00 | 853.00 | | -26 320.00 |
290 Exceptional income | 480.00 | 1 422.00 | | 480.00 |
294 Financial expenses | 665.00 | 1 052.00 | | 665.00 |
300 Exceptional expenses | 661.00 | 2 107.00 | | 661.00 |
310 Profit or loss | -27 166.00 | -884.00 | | -27 166.00 |
374 Amount of VAT collected | 58 114.00 | | | 58 114.00 |
376 Average staff size | 2.00 | | | 2.00 |
378 Amount of deductible VAT on goods and services | 44 415.00 | | | 44 415.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 3 004.00 | | | 3 004.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 826.00 | | | 826.00 |
490 Total Fixed Assets (Gross Value) | 183 456.00 | | | 183 456.00 |
492 Total Fixed Assets (Increases) | 3 830.00 | | | 3 830.00 |
494 Total Fixed Assets (Decreases) | 568.00 | | | 568.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 2 107.00 | | | 2 107.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 1 003.00 | | | 1 003.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -1 104.00 | | | -1 104.00 |
