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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 | 195 000.00 | | 195 000.00 | 195 000.00 |
014 Intangible Assets - Other | 1 800.00 | 1 800.00 | | 1 800.00 |
028 Tangible Assets | 133 022.00 | 110 268.00 | 22 754.00 | 133 022.00 |
044 Total Fixed Assets | 329 822.00 | 112 068.00 | 217 754.00 | 329 822.00 |
060 Merchandise inventory | 63 338.00 | 3 500.00 | 59 838.00 | 63 338.00 |
068 Receivables – Trade and related accounts | 27 063.00 | | 27 063.00 | 27 063.00 |
072 Receivables – Other | 14 601.00 | | 14 601.00 | 14 601.00 |
084 Cash | 39 347.00 | | 39 347.00 | 39 347.00 |
092 Prepaid expenses | 1 012.00 | | 1 012.00 | 1 012.00 |
096 Total Current Assets + Prepaid Expenses | 145 360.00 | 3 500.00 | 141 860.00 | 145 360.00 |
110 Total Assets | 475 181.00 | 115 568.00 | 359 613.00 | 475 181.00 |
120 Share or Individual Capital | | | 30 000.00 | |
126 Legal Reserve | | | 3 000.00 | |
134 Retained Earnings | | | 73 842.00 | |
136 Profit for the Year | | | 19 617.00 | |
142 Total Equity - Total I | | | 126 460.00 | |
156 Loans and similar debts | | | 41 877.00 | |
166 Suppliers and related accounts | | | 46 169.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 116 547.00 | | |
172 Other debts | | | 145 108.00 | |
176 Total debts | | | 233 154.00 | |
180 Liabilities Total | | | 359 613.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 11 370.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 20 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 31 440.00 | | | 31 440.00 |
210 Sales of goods - France | 455 657.00 | 548 366.00 | | 455 657.00 |
214 Production of goods sold - France | -36 833.00 | -44 428.00 | | -36 833.00 |
217 Production of services sold - Export | 414.00 | | | 414.00 |
218 Production of services sold - France | 190 295.00 | 236 448.00 | | 190 295.00 |
226 Operating subsidies received | 10 000.00 | | | 10 000.00 |
230 Other income | 7 027.00 | 19 013.00 | | 7 027.00 |
232 Total operating income excluding VAT | 626 145.00 | 759 399.00 | | 626 145.00 |
234 Purchases of goods (including customs duties) | 142 135.00 | 219 617.00 | | 142 135.00 |
236 Inventory change (goods) | 31 765.00 | -10 476.00 | | 31 765.00 |
238 Purchases of raw materials and other supplies (including royalties | 146 319.00 | 192 392.00 | | 146 319.00 |
242 Other external expenses | 107 165.00 | 125 768.00 | | 107 165.00 |
243 (including business tax) | 3 746.00 | | | 3 746.00 |
244 Taxes, duties and similar payments | 39 647.00 | 39 479.00 | | 39 647.00 |
24A (including real estate leasing) | 1.00 | | | 1.00 |
250 Staff compensation | 106 679.00 | 115 559.00 | | 106 679.00 |
252 Social security contributions | 17 037.00 | 21 327.00 | | 17 037.00 |
254 Depreciation and amortization | 10 292.00 | 14 909.00 | | 10 292.00 |
256 Provisions | 3 500.00 | | | 3 500.00 |
262 Other expenses | 126.00 | | | 126.00 |
264 Total operating expenses | 604 666.00 | 718 576.00 | | 604 666.00 |
270 Operating profit | 21 480.00 | 40 823.00 | | 21 480.00 |
290 Exceptional income | 20 000.00 | | | 20 000.00 |
294 Financial expenses | 3 696.00 | 3 634.00 | | 3 696.00 |
300 Exceptional expenses | 15 477.00 | 200.00 | | 15 477.00 |
306 Income tax's | 2 690.00 | 4 817.00 | | 2 690.00 |
310 Profit or loss | 19 617.00 | 32 172.00 | | 19 617.00 |
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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 | 4 603.00 | | | 4 603.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 6 205.00 | | | 6 205.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 562.00 | | | 562.00 |
490 Total Fixed Assets (Gross Value) | 353 452.00 | | | 353 452.00 |
492 Total Fixed Assets (Increases) | 11 370.00 | | | 11 370.00 |
494 Total Fixed Assets (Decreases) | 35 000.00 | | | 35 000.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 15 246.00 | | | 15 246.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 20 000.00 | | | 20 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 4 754.00 | | | 4 754.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 110 075.00 | | | 110 075.00 |
378 Amount of deductible VAT on goods and services | 67 969.00 | | | 67 969.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 3 500.00 | | | 3 500.00 |
682 INCREASES Total Statement of Provisions | 3 500.00 | | | 3 500.00 |
