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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 | 180 000.00 | | 180 000.00 | 180 000.00 |
014 Intangible Assets - Other | 31 662.00 | 30 482.00 | 1 180.00 | 31 662.00 |
028 Tangible Assets | 51 092.00 | 30 479.00 | 20 613.00 | 51 092.00 |
044 Total Fixed Assets | 262 754.00 | 60 961.00 | 201 793.00 | 262 754.00 |
060 Merchandise inventory | | | | |
072 Receivables – Other | 200.00 | | 200.00 | 200.00 |
084 Cash | 23 978.00 | | 23 978.00 | 23 978.00 |
092 Prepaid expenses | 170.00 | | 170.00 | 170.00 |
096 Total Current Assets + Prepaid Expenses | 24 347.00 | | 24 347.00 | 24 347.00 |
110 Total Assets | 287 101.00 | 60 961.00 | 226 140.00 | 287 101.00 |
120 Share or Individual Capital | | | 50 000.00 | |
134 Retained Earnings | | | -150 680.00 | |
136 Profit for the Year | | | -75 993.00 | |
142 Total Equity - Total I | | | -176 673.00 | |
166 Suppliers and related accounts | | | 1 200.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 400 522.00 | | |
172 Other debts | | | 401 613.00 | |
176 Total debts | | | 402 813.00 | |
180 Liabilities Total | | | 226 140.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 80 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 39 599.00 | 256 385.00 | | 39 599.00 |
230 Other income | 45.00 | 6.00 | | 45.00 |
232 Total operating income excluding VAT | 39 644.00 | 256 390.00 | | 39 644.00 |
234 Purchases of goods (including customs duties) | 16 665.00 | 97 043.00 | | 16 665.00 |
236 Inventory change (goods) | 15 248.00 | 121 512.00 | | 15 248.00 |
238 Purchases of raw materials and other supplies (including royalties | | 1 392.00 | | |
242 Other external expenses | 30 666.00 | 47 673.00 | | 30 666.00 |
243 (including business tax) | 860.00 | | | 860.00 |
244 Taxes, duties and similar payments | 987.00 | 2 198.00 | | 987.00 |
250 Staff compensation | 12 861.00 | 17 657.00 | | 12 861.00 |
252 Social security contributions | 6 125.00 | 6 807.00 | | 6 125.00 |
254 Depreciation and amortization | 12 883.00 | 12 883.00 | | 12 883.00 |
262 Other expenses | 1.00 | 3.00 | | 1.00 |
264 Total operating expenses | 95 437.00 | 307 169.00 | | 95 437.00 |
270 Operating profit | -55 793.00 | -50 778.00 | | -55 793.00 |
290 Exceptional income | 139 800.00 | | | 139 800.00 |
300 Exceptional expenses | 160 000.00 | 10.00 | | 160 000.00 |
310 Profit or loss | -75 993.00 | -50 788.00 | | -75 993.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
404 DECREASES Intangible assets – Goodwill | 160 000.00 | | | 160 000.00 |
490 Total Fixed Assets (Gross Value) | 422 754.00 | | | 422 754.00 |
494 Total Fixed Assets (Decreases) | 160 000.00 | | | 160 000.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 160 000.00 | | | 160 000.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 80 000.00 | | | 80 000.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -80 000.00 | | | -80 000.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 10 482.00 | | | 10 482.00 |
378 Amount of deductible VAT on goods and services | 9 244.00 | | | 9 244.00 |
