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| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 87 999.00 | | 87 999.00 | 87 999.00 |
028 Tangible Assets | 34 106.00 | 22 162.00 | 11 944.00 | 34 106.00 |
044 Total Fixed Assets | 122 105.00 | 22 162.00 | 99 943.00 | 122 105.00 |
060 Merchandise inventory | 69 012.00 | | 69 012.00 | 69 012.00 |
068 Receivables – Trade and related accounts | 259.00 | | 259.00 | 259.00 |
072 Receivables – Other | 21 720.00 | | 21 720.00 | 21 720.00 |
080 Sellable securities | 18 600.00 | | 18 600.00 | 18 600.00 |
084 Cash | 10 179.00 | | 10 179.00 | 10 179.00 |
092 Prepaid expenses | 1 307.00 | | 1 307.00 | 1 307.00 |
096 Total Current Assets + Prepaid Expenses | 121 076.00 | | 121 076.00 | 121 076.00 |
110 Total Assets | 243 181.00 | 22 162.00 | 221 019.00 | 243 181.00 |
120 Share or Individual Capital | | | 20 000.00 | |
134 Retained Earnings | | | -244.00 | |
136 Profit for the Year | | | -5 413.00 | |
142 Total Equity - Total I | | | 14 343.00 | |
156 Loans and similar debts | | | 4 114.00 | |
166 Suppliers and related accounts | | | 28 502.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 172 165.00 | | |
172 Other debts | | | 174 060.00 | |
176 Total debts | | | 206 676.00 | |
180 Liabilities Total | | | 221 019.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 690.00 | |
AH Goodwill | 87 998.00 | | 87 998.00 | 87 998.00 |
AT Other tangible assets | 33 536.00 | 13 836.00 | 19 699.00 | 33 536.00 |
BJ TOTAL (I) | 121 535.00 | 13 836.00 | 107 698.00 | 121 535.00 |
BT Goods | 105 409.00 | | 105 409.00 | 105 409.00 |
BX Customers and related accounts | 485.00 | | 485.00 | 485.00 |
BZ Other receivables | 18 784.00 | | 18 784.00 | 18 784.00 |
CD Marketable securities | 18 599.00 | | 18 599.00 | 18 599.00 |
CF Cash and cash equivalents | 3 578.00 | | 3 578.00 | 3 578.00 |
CH Prepaid expenses | 423.00 | | 423.00 | 423.00 |
CJ TOTAL (II) | 147 281.00 | | 147 281.00 | 147 281.00 |
CO Grand total (0 to V) | 268 816.00 | 13 836.00 | 254 980.00 | 268 816.00 |
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| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 103.00 | | | 103.00 |
210 Sales of goods - France | 156 613.00 | 118 476.00 | | 156 613.00 |
218 Production of services sold - France | 31 331.00 | 24 101.00 | | 31 331.00 |
226 Operating subsidies received | | 1 520.00 | | |
230 Other income | 200.00 | 1.00 | | 200.00 |
232 Total operating income excluding VAT | 188 144.00 | 144 098.00 | | 188 144.00 |
234 Purchases of goods (including customs duties) | 71 774.00 | 93 392.00 | | 71 774.00 |
236 Inventory change (goods) | 36 398.00 | -9 290.00 | | 36 398.00 |
238 Purchases of raw materials and other supplies (including royalties | 2 259.00 | 2 334.00 | | 2 259.00 |
242 Other external expenses | 53 923.00 | 38 311.00 | | 53 923.00 |
243 (including business tax) | 403.00 | | | 403.00 |
244 Taxes, duties and similar payments | 1 749.00 | 620.00 | | 1 749.00 |
24B (including equipment leasing) | 1 614.00 | | | 1 614.00 |
250 Staff compensation | 10 232.00 | 9 000.00 | | 10 232.00 |
252 Social security contributions | 8 475.00 | 4 805.00 | | 8 475.00 |
254 Depreciation and amortization | 8 446.00 | 6 658.00 | | 8 446.00 |
262 Other expenses | 144.00 | 1.00 | | 144.00 |
264 Total operating expenses | 193 398.00 | 145 830.00 | | 193 398.00 |
270 Operating profit | -5 254.00 | -1 733.00 | | -5 254.00 |
290 Exceptional income | | 2 000.00 | | |
294 Financial expenses | 159.00 | 83.00 | | 159.00 |
300 Exceptional expenses | | 83.00 | | |
310 Profit or loss | -5 413.00 | 100.00 | | -5 413.00 |
374 Amount of VAT collected | 18 888.00 | | | 18 888.00 |
378 Amount of deductible VAT on goods and services | 26 675.00 | | | 26 675.00 |
DA Share or individual capital | 1 000.00 | -1 000.00 | | 1 000.00 |
DH Retained earnings | -344.00 | | | -344.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 100.00 | -344.00 | | 100.00 |
DL TOTAL (I) | 755.00 | -1 344.00 | | 755.00 |
DU Loans and Debts from Credit Institutions (3) | 4 308.00 | 4 477.00 | | 4 308.00 |
DV Miscellaneous Loans and Financial Debts (4) | 205 083.00 | 207 250.00 | | 205 083.00 |
DX Trade payables and related accounts | 42 673.00 | 35 341.00 | | 42 673.00 |
DY Tax and social security liabilities | 1 150.00 | 799.00 | | 1 150.00 |
EC TOTAL (IV) | 254 224.00 | 261 637.00 | | 254 224.00 |
EE Grand total (I to V) | 254 980.00 | 260 293.00 | | 254 980.00 |
EG Accrued income and payables due within one year | 254 224.00 | 261 637.00 | | 254 224.00 |
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| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
FA Sales of goods | 118 475.00 | | 118 475.00 | 118 475.00 |
FG Production sold - services | 24 100.00 | | 24 100.00 | 24 100.00 |
FJ Net sales | 142 576.00 | | 142 576.00 | 142 576.00 |
FO Operating subsidies | | | 1 520.00 | |
FP Reversals of depreciation and provisions, transfer of expenses | | | | |
FQ Other income | | | 1.00 | |
FR Total operating income (I) | | | 144 097.00 | |
FS Purchases of goods (including customs duties) | | | 93 392.00 | |
FT Inventory change (goods) | | | -9 290.00 | |
FU Purchases of raw materials and other supplies | | | 2 333.00 | |
FW Other purchases and external expenses | | | 38 311.00 | |
FX Taxes, duties, and similar payments | | | 620.00 | |
FY Salaries and Wages | | | 9 000.00 | |
FZ Social Security Contributions | | | 4 805.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 6 657.00 | |
GE Other Expenses | | | | |
GF Total Operating Expenses (II) | | | 145 830.00 | |
GG - OPERATING RESULT (I - II) | | | -1 732.00 | |
GR Interest and similar expenses | | | 83.00 | |
GU Total financial expenses (VI) | | | 83.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -83.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -1 816.00 | |
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| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
HA Exceptional income from management transactions | 2 000.00 | 24 000.00 | | 2 000.00 |
HD Total exceptional income (VII) | 2 000.00 | 24 000.00 | | 2 000.00 |
HF Exceptional expenses on capital transactions | 83.00 | 1 509.00 | | 83.00 |
HH Total exceptional expenses (VIII) | 83.00 | 1 509.00 | | 83.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | 1 916.00 | 22 490.00 | | 1 916.00 |
HL TOTAL REVENUE (I + III + V + VII) | 146 097.00 | 174 906.00 | | 146 097.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 145 997.00 | 175 251.00 | | 145 997.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 100.00 | -344.00 | | 100.00 |
HP References: Equipment leasing | 951.00 | 1 320.00 | | 951.00 |
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| 5 - Fixed assets increase - decrease | Gross value at beginning of year - Item by item | Revaluation - Disposals | Acquisition - Gross value at year-end | |
0G ACQUISITIONS Total General Total | 121 197.00 | | 783.00 | 121 197.00 |
I4 DECREASES Grand Total | | 445.00 | 121 535.00 | |
IO DECREASES Total including other intangible assets | | | 87 999.00 | |
IY DECREASES Total Tangible Fixed Assets | | 445.00 | 33 536.00 | |
KD ACQUISITIONS Total including other intangible assets | 87 999.00 | | | 87 999.00 |
LN ACQUISITIONS Total Tangible Fixed Assets | 33 199.00 | | 783.00 | 33 199.00 |
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| 6 - Depreciation | Amount at beginning of year | Increase: allocation for the year | Diminution reprise | Year-end amount |
0N DEPRECIATION Grand Total | 7 541.00 | 6 658.00 | 362.00 | 7 541.00 |
QU DEPRECIATION Total Tangible Fixed Assets | 7 541.00 | 6 658.00 | 362.00 | 7 541.00 |
