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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 | 95 000.00 | | 95 000.00 | 95 000.00 |
028 Tangible Assets | 23 441.00 | 11 868.00 | 11 573.00 | 23 441.00 |
040 Financial Assets | 3 798.00 | | 3 798.00 | 3 798.00 |
044 Total Fixed Assets | 122 239.00 | 11 868.00 | 110 371.00 | 122 239.00 |
060 Merchandise inventory | 219.00 | | 219.00 | 219.00 |
068 Receivables – Trade and related accounts | 2 423.00 | | 2 423.00 | 2 423.00 |
072 Receivables – Other | 5 739.00 | | 5 739.00 | 5 739.00 |
084 Cash | 7 918.00 | | 7 918.00 | 7 918.00 |
092 Prepaid expenses | 822.00 | | 822.00 | 822.00 |
096 Total Current Assets + Prepaid Expenses | 17 121.00 | | 17 121.00 | 17 121.00 |
110 Total Assets | 139 360.00 | 11 868.00 | 127 492.00 | 139 360.00 |
120 Share or Individual Capital | | | 5 000.00 | |
126 Legal Reserve | | | 500.00 | |
134 Retained Earnings | | | 35 746.00 | |
136 Profit for the Year | | | 3 686.00 | |
142 Total Equity - Total I | | | 44 931.00 | |
156 Loans and similar debts | | | 7 174.00 | |
166 Suppliers and related accounts | | | 5 101.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 52 568.00 | | |
172 Other debts | | | 70 285.00 | |
176 Total debts | | | 82 561.00 | |
180 Liabilities Total | | | 127 492.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 250 000.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 148 603.00 | 165 108.00 | | 148 603.00 |
230 Other income | 2 767.00 | 1 969.00 | | 2 767.00 |
232 Total operating income excluding VAT | 151 370.00 | 167 077.00 | | 151 370.00 |
238 Purchases of raw materials and other supplies (including royalties | 44 089.00 | 59 588.00 | | 44 089.00 |
240 Inventory changes (raw materials and supplies) | 2 759.00 | -2 770.00 | | 2 759.00 |
242 Other external expenses | 33 148.00 | 31 937.00 | | 33 148.00 |
244 Taxes, duties and similar payments | 970.00 | 1 335.00 | | 970.00 |
250 Staff compensation | 56 809.00 | 54 565.00 | | 56 809.00 |
252 Social security contributions | 6 993.00 | 11 165.00 | | 6 993.00 |
254 Depreciation and amortization | 2 664.00 | 2 607.00 | | 2 664.00 |
264 Total operating expenses | 147 432.00 | 158 428.00 | | 147 432.00 |
270 Operating profit | 3 938.00 | 8 649.00 | | 3 938.00 |
290 Exceptional income | 250 000.00 | | | 250 000.00 |
294 Financial expenses | 235.00 | 251.00 | | 235.00 |
300 Exceptional expenses | 17.00 | | | 17.00 |
306 Income tax's | | 739.00 | | |
310 Profit or loss | 3 686.00 | 7 659.00 | | 3 686.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
404 DECREASES Intangible assets – Goodwill | 95 000.00 | | | 95 000.00 |
484 DECREASES Financial Assets | 3 798.00 | | | 3 798.00 |
490 Total Fixed Assets (Gross Value) | 122 239.00 | | | 122 239.00 |
494 Total Fixed Assets (Decreases) | 122 239.00 | | | 122 239.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 105 403.00 | | | 105 403.00 |
599 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Long Term) | 144 597.00 | | | 144 597.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 14 860.00 | | | 14 860.00 |
378 Amount of deductible VAT on goods and services | 4 751.00 | | | 4 751.00 |
