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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 | 70 000.00 | | 70 000.00 | 70 000.00 |
028 Tangible Assets | 8 609.00 | 4 613.00 | 3 996.00 | 8 609.00 |
040 Financial Assets | 3 000.00 | | 3 000.00 | 3 000.00 |
044 Total Fixed Assets | 81 609.00 | 4 613.00 | 76 996.00 | 81 609.00 |
060 Merchandise inventory | 42 372.00 | | 42 372.00 | 42 372.00 |
072 Receivables – Other | 64.00 | | 64.00 | 64.00 |
084 Cash | 270.00 | | 270.00 | 270.00 |
092 Prepaid expenses | 1 310.00 | | 1 310.00 | 1 310.00 |
096 Total Current Assets + Prepaid Expenses | 42 706.00 | | 42 706.00 | 42 706.00 |
110 Total Assets | 124 315.00 | 4 613.00 | 119 702.00 | 124 315.00 |
120 Share or Individual Capital | | | 10 000.00 | |
126 Legal Reserve | | | 1 000.00 | |
132 Other Reserves | | | 28 361.00 | |
136 Profit for the Year | | | 3 561.00 | |
142 Total Equity - Total I | | | 42 922.00 | |
156 Loans and similar debts | | | 27 707.00 | |
166 Suppliers and related accounts | | | 6 442.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 16 813.00 | | |
172 Other debts | | | 42 631.00 | |
176 Total debts | | | 76 780.00 | |
180 Liabilities Total | | | 119 702.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 4 609.00 | |
AH Goodwill | 70 000.00 | | 70 000.00 | 70 000.00 |
AT Other tangible assets | 4 000.00 | 804.00 | 3 196.00 | 4 000.00 |
BH Other financial assets | 3 000.00 | | 3 000.00 | 3 000.00 |
BJ TOTAL (I) | 77 000.00 | 804.00 | 76 196.00 | 77 000.00 |
BT Goods | 34 883.00 | | 34 883.00 | 34 883.00 |
BZ Other receivables | 103.00 | | 103.00 | 103.00 |
CF Cash and cash equivalents | 90.00 | | 90.00 | 90.00 |
CJ TOTAL (II) | 35 076.00 | | 35 076.00 | 35 076.00 |
CO Grand total (0 to V) | 112 076.00 | 804.00 | 111 272.00 | 112 076.00 |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 32 816.00 | | | 32 816.00 |
215 Production of goods sold - Export | 3 561.00 | | | 3 561.00 |
218 Production of services sold - France | 41 737.00 | | | 41 737.00 |
230 Other income | 1.00 | | | 1.00 |
232 Total operating income excluding VAT | 74 553.00 | | | 74 553.00 |
234 Purchases of goods (including customs duties) | 17 255.00 | | | 17 255.00 |
236 Inventory change (goods) | -1 253.00 | | | -1 253.00 |
238 Purchases of raw materials and other supplies (including royalties | 1 459.00 | | | 1 459.00 |
242 Other external expenses | 23 899.00 | | | 23 899.00 |
243 (including business tax) | 442.00 | | | 442.00 |
244 Taxes, duties and similar payments | 527.00 | | | 527.00 |
250 Staff compensation | 13 300.00 | | | 13 300.00 |
252 Social security contributions | 11 601.00 | | | 11 601.00 |
254 Depreciation and amortization | 1 952.00 | | | 1 952.00 |
262 Other expenses | 2.00 | | | 2.00 |
264 Total operating expenses | 68 742.00 | | | 68 742.00 |
270 Operating profit | 5 811.00 | | | 5 811.00 |
290 Exceptional income | 535.00 | | | 535.00 |
294 Financial expenses | 1 522.00 | | | 1 522.00 |
300 Exceptional expenses | 100.00 | | | 100.00 |
306 Income tax's | 628.00 | | | 628.00 |
310 Profit or loss | 3 561.00 | | | 3 561.00 |
DA Share or individual capital | 10 000.00 | | | 10 000.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 9 599.00 | | | 9 599.00 |
DL TOTAL (I) | 19 599.00 | | | 19 599.00 |
DU Loans and Debts from Credit Institutions (3) | 59 965.00 | | | 59 965.00 |
DV Miscellaneous Loans and Financial Debts (4) | 16 470.00 | | | 16 470.00 |
DX Trade payables and related accounts | 7 673.00 | | | 7 673.00 |
DY Tax and social security liabilities | 7 565.00 | | | 7 565.00 |
EC TOTAL (IV) | 91 673.00 | | | 91 673.00 |
EE Grand total (I to V) | 111 272.00 | | | 111 272.00 |
EG Accrued income and payables due within one year | 49 397.00 | | | 49 397.00 |
EH Including current bank overdrafts and credit balances from banks and postal accounts | 5 952.00 | | | 5 952.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
422 INCREASES Tangible Assets – Land | 5.00 | | | 5.00 |
462 INCREASES Tangible Assets – Transportation Equipment | 4 609.00 | | | 4 609.00 |
490 Total Fixed Assets (Gross Value) | 81 609.00 | | | 81 609.00 |
492 Total Fixed Assets (Increases) | 4 609.00 | | | 4 609.00 |
FA Sales of goods | 38 517.00 | | 38 517.00 | 38 517.00 |
FG Production sold - services | 44 579.00 | | 44 579.00 | 44 579.00 |
FJ Net sales | 83 096.00 | | 83 096.00 | 83 096.00 |
FR Total operating income (I) | | | 83 096.00 | |
FS Purchases of goods (including customs duties) | | | 59 944.00 | |
FT Inventory change (goods) | | | -34 883.00 | |
FW Other purchases and external expenses | | | 29 579.00 | |
FX Taxes, duties, and similar payments | | | 413.00 | |
FY Salaries and Wages | | | 10 000.00 | |
FZ Social Security Contributions | | | 2 497.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 804.00 | |
GE Other Expenses | | | 4.00 | |
GF Total Operating Expenses (II) | | | 68 360.00 | |
GG - OPERATING RESULT (I - II) | | | 14 737.00 | |
GR Interest and similar expenses | | | 3 373.00 | |
GU Total financial expenses (VI) | | | 3 373.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -3 373.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 11 364.00 | |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 14 910.00 | | | 14 910.00 |
378 Amount of deductible VAT on goods and services | 5 619.00 | | | 5 619.00 |
HH Total exceptional expenses (VIII) | 40.00 | | | 40.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | -40.00 | | | -40.00 |
HK Income tax | 1 725.00 | | | 1 725.00 |
HL TOTAL REVENUE (I + III + V + VII) | 83 096.00 | | | 83 096.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 73 498.00 | | | 73 498.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 9 599.00 | | | 9 599.00 |
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| 5 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
0G ACQUISITIONS Total General Total | | | 77 000.00 | |
I3 DECREASES Total Financial Fixed Assets | | | 3 000.00 | |
I4 DECREASES Grand Total | | | 77 000.00 | |
IO DECREASES Total including other intangible assets | | | 70 000.00 | |
IY DECREASES Total Tangible Fixed Assets | | | 4 000.00 | |
KD ACQUISITIONS Total including other intangible assets | | | 70 000.00 | |
LN ACQUISITIONS Total Tangible Fixed Assets | | | 4 000.00 | |
LQ ACQUISITIONS Total Financial Fixed Assets | | | 3 000.00 | |
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| 6 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
0N DEPRECIATION Grand Total | | 804.00 | | |
QU DEPRECIATION Total Tangible Fixed Assets | | 804.00 | | |
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| 8 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
8B Suppliers and Related Accounts | 7 673.00 | 7 673.00 | | 7 673.00 |
8D Social Security and Other Social Organizations | 2 352.00 | 2 352.00 | | 2 352.00 |
8E Income Taxes | 1 725.00 | 1 725.00 | | 1 725.00 |
UT Other financial assets | 3 000.00 | | | 3 000.00 |
VB VAT | 103.00 | | | 103.00 |
VG Loans with a maturity of up to one year at origin | 40 291.00 | 40 291.00 | | 40 291.00 |
VH Loans with a maturity of more than one year at origin | 19 674.00 | 19 674.00 | | 19 674.00 |
VI Group and Associates | 16 470.00 | 16 470.00 | | 16 470.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 3 103.00 | 103.00 | 3 000.00 | 3 103.00 |
VW VAT | 3 488.00 | 3 488.00 | | 3 488.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 91 673.00 | 91 673.00 | | 91 673.00 |
