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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 167 724.00 | 17 823.00 | 149 901.00 | 167 724.00 |
044 Total Fixed Assets | 167 724.00 | 17 823.00 | 149 901.00 | 167 724.00 |
060 Merchandise inventory | 46 776.00 | | 46 776.00 | 46 776.00 |
068 Receivables – Trade and related accounts | 10 605.00 | | 10 605.00 | 10 605.00 |
072 Receivables – Other | 559.00 | | 559.00 | 559.00 |
084 Cash | 52 572.00 | | 52 572.00 | 52 572.00 |
092 Prepaid expenses | 206.00 | | 206.00 | 206.00 |
096 Total Current Assets + Prepaid Expenses | 110 718.00 | | 110 718.00 | 110 718.00 |
110 Total Assets | 278 442.00 | 17 823.00 | 260 619.00 | 278 442.00 |
120 Share or Individual Capital | | | 5 000.00 | |
126 Legal Reserve | | | 500.00 | |
132 Other Reserves | | | 2 000.00 | |
134 Retained Earnings | | | 13 970.00 | |
136 Profit for the Year | | | -3 167.00 | |
142 Total Equity - Total I | | | 18 303.00 | |
156 Loans and similar debts | | | 152 438.00 | |
166 Suppliers and related accounts | | | 7 355.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 39 658.00 | | |
172 Other debts | | | 82 524.00 | |
176 Total debts | | | 242 316.00 | |
180 Liabilities Total | | | 260 619.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 276 997.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 156 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 52 162.00 | | | 52 162.00 |
218 Production of services sold - France | 20 915.00 | 8 700.00 | | 20 915.00 |
230 Other income | 1.00 | | | 1.00 |
232 Total operating income excluding VAT | 20 915.00 | 8 700.00 | | 20 915.00 |
234 Purchases of goods (including customs duties) | 46 776.00 | | | 46 776.00 |
236 Inventory change (goods) | -46 776.00 | | | -46 776.00 |
242 Other external expenses | 12 030.00 | 16 639.00 | | 12 030.00 |
244 Taxes, duties and similar payments | 1 089.00 | 404.00 | | 1 089.00 |
254 Depreciation and amortization | 8 529.00 | 9 294.00 | | 8 529.00 |
256 Provisions | 3 615.00 | | | 3 615.00 |
262 Other expenses | | 1.00 | | |
264 Total operating expenses | 21 648.00 | 26 337.00 | | 21 648.00 |
270 Operating profit | -733.00 | -17 637.00 | | -733.00 |
280 Financial income | 48.00 | | | 48.00 |
290 Exceptional income | 6 335.00 | 156 000.00 | | 6 335.00 |
294 Financial expenses | 6 527.00 | 9 715.00 | | 6 527.00 |
300 Exceptional expenses | 2 850.00 | 109 273.00 | | 2 850.00 |
306 Income tax's | -559.00 | 2 906.00 | | -559.00 |
310 Profit or loss | -3 167.00 | 16 470.00 | | -3 167.00 |
374 Amount of VAT collected | 2 394.00 | | | 2 394.00 |
378 Amount of deductible VAT on goods and services | 1 027.00 | | | 1 027.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
422 INCREASES Tangible Assets – Land | 109 273.00 | | | 109 273.00 |
432 INCREASES Tangible Assets – Buildings | 167 224.00 | | | 167 224.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 500.00 | | | 500.00 |
490 Total Fixed Assets (Gross Value) | 167 724.00 | | | 167 724.00 |
492 Total Fixed Assets (Increases) | 276 997.00 | | | 276 997.00 |
494 Total Fixed Assets (Decreases) | 109 273.00 | | | 109 273.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 109 273.00 | | | 109 273.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 156 000.00 | | | 156 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 46 727.00 | | | 46 727.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
652 INCREASES Provisions for depreciation – On receivables and related accounts | 3 615.00 | | | 3 615.00 |
682 INCREASES Total Statement of Provisions | 3 615.00 | | | 3 615.00 |
