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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 | 75 000.00 | | 75 000.00 | 75 000.00 |
028 Tangible Assets | 73 694.00 | 58 936.00 | 14 758.00 | 73 694.00 |
040 Financial Assets | 1 000.00 | | 1 000.00 | 1 000.00 |
044 Total Fixed Assets | 149 694.00 | 58 936.00 | 90 758.00 | 149 694.00 |
050 Raw materials, supplies, in progress | 1 061.00 | | 1 061.00 | 1 061.00 |
060 Merchandise inventory | | | | |
068 Receivables – Trade and related accounts | 41 734.00 | 27 207.00 | 14 527.00 | 41 734.00 |
072 Receivables – Other | 12 556.00 | | 12 556.00 | 12 556.00 |
084 Cash | 11 131.00 | | 11 131.00 | 11 131.00 |
096 Total Current Assets + Prepaid Expenses | 66 482.00 | 27 207.00 | 39 275.00 | 66 482.00 |
110 Total Assets | 216 176.00 | 86 143.00 | 130 033.00 | 216 176.00 |
120 Share or Individual Capital | | | 500.00 | |
134 Retained Earnings | | | 4 817.00 | |
136 Profit for the Year | | | -38 432.00 | |
142 Total Equity - Total I | | | -33 115.00 | |
156 Loans and similar debts | | | 58 462.00 | |
164 Advances and down payments received on current orders | | | 11 660.00 | |
166 Suppliers and related accounts | | | 3 006.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 52 263.00 | | |
172 Other debts | | | 101 681.00 | |
176 Total debts | | | 163 148.00 | |
180 Liabilities Total | | | 130 033.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 524.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 102 300.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
214 Production of goods sold - France | 142 695.00 | 204 250.00 | | 142 695.00 |
218 Production of services sold - France | 26 458.00 | 4 470.00 | | 26 458.00 |
222 Inventory production | 3 900.00 | | | 3 900.00 |
230 Other income | 15.00 | 61 110.00 | | 15.00 |
232 Total operating income excluding VAT | 169 169.00 | 269 831.00 | | 169 169.00 |
234 Purchases of goods (including customs duties) | 88.00 | 5 542.00 | | 88.00 |
236 Inventory change (goods) | 1 432.00 | 68.00 | | 1 432.00 |
238 Purchases of raw materials and other supplies (including royalties | 57 057.00 | 78 396.00 | | 57 057.00 |
240 Inventory changes (raw materials and supplies) | 8 764.00 | -4 825.00 | | 8 764.00 |
242 Other external expenses | 63 581.00 | 90 061.00 | | 63 581.00 |
243 (including business tax) | 2 855.00 | | | 2 855.00 |
244 Taxes, duties and similar payments | 5 628.00 | 1 818.00 | | 5 628.00 |
24B (including equipment leasing) | 4 126.00 | | | 4 126.00 |
250 Staff compensation | 55 726.00 | 61 327.00 | | 55 726.00 |
252 Social security contributions | 14 398.00 | 11 960.00 | | 14 398.00 |
254 Depreciation and amortization | 12 983.00 | 18 428.00 | | 12 983.00 |
256 Provisions | 680.00 | | | 680.00 |
262 Other expenses | 786.00 | 13.00 | | 786.00 |
264 Total operating expenses | 220 443.00 | 262 787.00 | | 220 443.00 |
270 Operating profit | -51 274.00 | 7 043.00 | | -51 274.00 |
290 Exceptional income | 20 000.00 | | | 20 000.00 |
294 Financial expenses | 3 170.00 | 4 870.00 | | 3 170.00 |
300 Exceptional expenses | 3 988.00 | 1 335.00 | | 3 988.00 |
306 Income tax's | | 126.00 | | |
310 Profit or loss | -38 432.00 | 713.00 | | -38 432.00 |
374 Amount of VAT collected | 17 446.00 | | | 17 446.00 |
378 Amount of deductible VAT on goods and services | 9 889.00 | | | 9 889.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 524.00 | | | 524.00 |
484 DECREASES Financial Assets | 1 000.00 | | | 1 000.00 |
490 Total Fixed Assets (Gross Value) | 163 528.00 | | | 163 528.00 |
492 Total Fixed Assets (Increases) | 524.00 | | | 524.00 |
494 Total Fixed Assets (Decreases) | 14 359.00 | | | 14 359.00 |
