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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 836.00 | 15.00 | 821.00 | 836.00 |
028 Tangible Assets | 1 069.00 | 870.00 | 199.00 | 1 069.00 |
044 Total Fixed Assets | 1 905.00 | 885.00 | 1 020.00 | 1 905.00 |
050 Raw materials, supplies, in progress | 45 330.00 | | 45 330.00 | 45 330.00 |
064 Advances and down payments on orders | | | | |
068 Receivables – Trade and related accounts | 6 874.00 | 1 500.00 | 5 374.00 | 6 874.00 |
072 Receivables – Other | 942.00 | | 942.00 | 942.00 |
084 Cash | 43 767.00 | | 43 767.00 | 43 767.00 |
096 Total Current Assets + Prepaid Expenses | 96 913.00 | 1 500.00 | 95 413.00 | 96 913.00 |
110 Total Assets | 98 817.00 | 2 385.00 | 96 432.00 | 98 817.00 |
120 Share or Individual Capital | | | 90 000.00 | |
134 Retained Earnings | | | -1 113.00 | |
136 Profit for the Year | | | 1 020.00 | |
142 Total Equity - Total I | | | 89 907.00 | |
166 Suppliers and related accounts | | | 961.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 2 457.00 | | |
172 Other debts | | | 5 564.00 | |
176 Total debts | | | 6 525.00 | |
180 Liabilities Total | | | 96 432.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 836.00 | |
AF Concessions, Patents and Similar Rights | 836.00 | 573.00 | 263.00 | 836.00 |
AT Other tangible assets | 1 069.00 | 1 069.00 | | 1 069.00 |
BJ TOTAL (I) | 1 905.00 | 1 641.00 | 263.00 | 1 905.00 |
BR Intermediate and finished products | 79 729.00 | 20 609.00 | 59 120.00 | 79 729.00 |
BX Customers and related accounts | 5 855.00 | | 5 855.00 | 5 855.00 |
CF Cash and cash equivalents | 88 893.00 | | 88 893.00 | 88 893.00 |
CJ TOTAL (II) | 186 534.00 | 20 609.00 | 165 925.00 | 186 534.00 |
CO Grand total (0 to V) | 188 439.00 | 22 250.00 | 166 189.00 | 188 439.00 |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
214 Production of goods sold - France | 17 704.00 | 16 053.00 | | 17 704.00 |
215 Production of goods sold - Export | 1 458.00 | | | 1 458.00 |
218 Production of services sold - France | 651.00 | 236.00 | | 651.00 |
222 Inventory production | 11 026.00 | 17 394.00 | | 11 026.00 |
226 Operating subsidies received | 6 000.00 | | | 6 000.00 |
230 Other income | 3 670.00 | 3 294.00 | | 3 670.00 |
232 Total operating income excluding VAT | 39 051.00 | 36 978.00 | | 39 051.00 |
242 Other external expenses | 34 306.00 | 35 498.00 | | 34 306.00 |
243 (including business tax) | 70.00 | | | 70.00 |
244 Taxes, duties and similar payments | 445.00 | 71.00 | | 445.00 |
252 Social security contributions | 38.00 | 62.00 | | 38.00 |
254 Depreciation and amortization | 372.00 | 356.00 | | 372.00 |
256 Provisions | 1 500.00 | | | 1 500.00 |
262 Other expenses | 1 396.00 | 3.00 | | 1 396.00 |
264 Total operating expenses | 38 057.00 | 35 991.00 | | 38 057.00 |
270 Operating profit | 995.00 | 987.00 | | 995.00 |
280 Financial income | 26.00 | 233.00 | | 26.00 |
294 Financial expenses | | 15.00 | | |
300 Exceptional expenses | | 75.00 | | |
310 Profit or loss | 1 020.00 | 1 129.00 | | 1 020.00 |
374 Amount of VAT collected | 16 440.00 | | | 16 440.00 |
378 Amount of deductible VAT on goods and services | 196.00 | | | 196.00 |
DA Share or individual capital | 139 772.00 | 90 000.00 | | 139 772.00 |
DH Retained earnings | -3 953.00 | -93.00 | | -3 953.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 3 200.00 | -3 860.00 | | 3 200.00 |
DL TOTAL (I) | 139 019.00 | 86 047.00 | | 139 019.00 |
DX Trade payables and related accounts | 15 104.00 | 11 733.00 | | 15 104.00 |
EA Other liabilities | 3 588.00 | 4 190.00 | | 3 588.00 |
EC TOTAL (IV) | 27 189.00 | 19 228.00 | | 27 189.00 |
EE Grand total (I to V) | 166 189.00 | 105 275.00 | | 166 189.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
412 INCREASES Intangible assets – Other Fixed Assets | 836.00 | | | 836.00 |
490 Total Fixed Assets (Gross Value) | 1 069.00 | | | 1 069.00 |
492 Total Fixed Assets (Increases) | 836.00 | | | 836.00 |
FD Production sold - goods | 33 983.00 | 725.00 | 34 688.00 | 33 983.00 |
FG Production sold - services | 1 864.00 | | 1 864.00 | 1 864.00 |
FJ Net sales | 35 827.00 | 725.00 | 36 552.00 | 35 827.00 |
FM Inventory production | | | 19 263.00 | |
FO Operating subsidies | | | 6 000.00 | |
FP Reversals of depreciation and provisions, transfer of expenses | | | 34 204.00 | |
FQ Other income | | | 125.00 | |
FR Total operating income (I) | | | 96 144.00 | |
FW Other purchases and external expenses | | | 66 316.00 | |
FX Taxes, duties, and similar payments | | | 497.00 | |
FY Salaries and Wages | | | 3 838.00 | |
FZ Social Security Contributions | | | 1 408.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 279.00 | |
GC Operating Expenses - Current Assets: Provisions | | | 20 609.00 | |
GE Other Expenses | | | | |
GF Total Operating Expenses (II) | | | 92 945.00 | |
GG - OPERATING RESULT (I - II) | | | 3 200.00 | |
GL Other interest and similar income | | | | |
GP Total financial income (V) | | | | |
GS Negative differences of foreign exchange | | | | |
GU Total financial expenses (VI) | | | | |
GV - FINANCIAL INCOME (V - VI) | | | | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 3 200.00 | |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 9 937.00 | | | 9 937.00 |
652 INCREASES Provisions for depreciation – On receivables and related accounts | 1 500.00 | | | 1 500.00 |
654 DECREASES in Impairment Provisions – On Trade Receivables and Related Accounts | 1 500.00 | | | 1 500.00 |
682 INCREASES Total Statement of Provisions | 1 500.00 | | | 1 500.00 |
684 DECREASES in Total Provisions Statement | 1 500.00 | | | 1 500.00 |
HL TOTAL REVENUE (I + III + V + VII) | 96 144.00 | 73 780.00 | | 96 144.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 92 945.00 | 77 640.00 | | 92 945.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 3 200.00 | -3 860.00 | | 3 200.00 |
