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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 | 500.00 | | 500.00 | 500.00 |
028 Tangible Assets | 18 906.00 | 6 513.00 | 12 393.00 | 18 906.00 |
044 Total Fixed Assets | 19 406.00 | 6 513.00 | 12 893.00 | 19 406.00 |
060 Merchandise inventory | 15 494.00 | | 15 494.00 | 15 494.00 |
072 Receivables – Other | 194.00 | | 194.00 | 194.00 |
084 Cash | 21 711.00 | | 21 711.00 | 21 711.00 |
096 Total Current Assets + Prepaid Expenses | 37 399.00 | | 37 399.00 | 37 399.00 |
110 Total Assets | 56 805.00 | 6 513.00 | 50 292.00 | 56 805.00 |
120 Share or Individual Capital | | | 2 000.00 | |
126 Legal Reserve | | | 200.00 | |
132 Other Reserves | | | 11 918.00 | |
134 Retained Earnings | | | 7 959.00 | |
136 Profit for the Year | | | 20 921.00 | |
142 Total Equity - Total I | | | 42 998.00 | |
166 Suppliers and related accounts | | | 1 086.00 | |
172 Other debts | | | 6 208.00 | |
176 Total debts | | | 7 294.00 | |
180 Liabilities Total | | | 50 292.00 | |
AH Goodwill | 500.00 | | 500.00 | 500.00 |
AP Buildings | 10 719.00 | 537.00 | 10 182.00 | 10 719.00 |
AT Other tangible assets | 8 186.00 | 5 975.00 | 2 210.00 | 8 186.00 |
BH Other financial assets | | | | |
BJ TOTAL (I) | 19 406.00 | 6 512.00 | 12 893.00 | 19 406.00 |
BL Raw materials, supplies | | 3 000.00 | -3 000.00 | |
BT Goods | 15 494.00 | | 15 494.00 | 15 494.00 |
BZ Other receivables | 194.00 | | 194.00 | 194.00 |
CF Cash and cash equivalents | 21 710.00 | | 21 710.00 | 21 710.00 |
CH Prepaid expenses | | | | |
CJ TOTAL (II) | 37 398.00 | 3 000.00 | 34 398.00 | 37 398.00 |
CO Grand total (0 to V) | 56 804.00 | 9 512.00 | 47 291.00 | 56 804.00 |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 97 179.00 | | | 97 179.00 |
226 Operating subsidies received | 1 250.00 | | | 1 250.00 |
230 Other income | 18.00 | | | 18.00 |
232 Total operating income excluding VAT | 98 447.00 | | | 98 447.00 |
234 Purchases of goods (including customs duties) | 38 380.00 | | | 38 380.00 |
236 Inventory change (goods) | -5 894.00 | | | -5 894.00 |
238 Purchases of raw materials and other supplies (including royalties | 3 597.00 | | | 3 597.00 |
242 Other external expenses | 21 571.00 | | | 21 571.00 |
243 (including business tax) | 299.00 | | | 299.00 |
244 Taxes, duties and similar payments | 401.00 | | | 401.00 |
250 Staff compensation | 14 769.00 | | | 14 769.00 |
252 Social security contributions | 2 432.00 | | | 2 432.00 |
254 Depreciation and amortization | 981.00 | | | 981.00 |
262 Other expenses | 3.00 | | | 3.00 |
264 Total operating expenses | 76 240.00 | | | 76 240.00 |
270 Operating profit | 22 207.00 | | | 22 207.00 |
280 Financial income | 1 206.00 | | | 1 206.00 |
306 Income tax's | 2 493.00 | | | 2 493.00 |
310 Profit or loss | 20 920.00 | | | 20 920.00 |
DA Share or individual capital | 2 000.00 | 2 000.00 | | 2 000.00 |
DD Legal reserve (1) | 200.00 | 200.00 | | 200.00 |
DG Other reserves | 11 917.00 | 11 917.00 | | 11 917.00 |
DH Retained earnings | 7 959.00 | 6 851.00 | | 7 959.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 18 370.00 | 1 107.00 | | 18 370.00 |
DL TOTAL (I) | 40 448.00 | 22 077.00 | | 40 448.00 |
DV Miscellaneous Loans and Financial Debts (4) | | 2 596.00 | | |
DX Trade payables and related accounts | 1 085.00 | 1 864.00 | | 1 085.00 |
DY Tax and social security liabilities | 5 758.00 | 3 401.00 | | 5 758.00 |
EC TOTAL (IV) | 6 843.00 | 7 861.00 | | 6 843.00 |
EE Grand total (I to V) | 47 291.00 | 29 939.00 | | 47 291.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
432 INCREASES Tangible Assets – Buildings | 10 720.00 | | | 10 720.00 |
490 Total Fixed Assets (Gross Value) | 8 708.00 | | | 8 708.00 |
492 Total Fixed Assets (Increases) | 10 720.00 | | | 10 720.00 |
FR Total operating income (I) | | | 23 191.00 | |
FW Other purchases and external expenses | | | 21 571.00 | |
FX Taxes, duties, and similar payments | | | 401.00 | |
FY Salaries and Wages | | | 14 768.00 | |
FZ Social Security Contributions | | | 2 432.00 | |
GA Operating Expenses - Depreciation and Amortization | | | 980.00 | |
GC Operating Expenses - Current Assets: Provisions | | | 3 000.00 | |
GE Other Expenses | | | 2.00 | |
GF Total Operating Expenses (II) | | | 43 154.00 | |
GG - OPERATING RESULT (I - II) | | | 19 208.00 | |
GL Other interest and similar income | | | | |
GM Reversals of provisions and transfers of expenses | | | 1 205.00 | |
GP Total financial income (V) | | | 1 205.00 | |
GV - FINANCIAL INCOME (V - VI) | | | 1 205.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 20 413.00 | |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 2 432.00 | | | 2 432.00 |
378 Amount of deductible VAT on goods and services | 7 422.00 | | | 7 422.00 |
HE Exceptional expenses on management operations | | 400.00 | | |
HH Total exceptional expenses (VIII) | | 400.00 | | |
HI - EXCEPTIONAL RESULT (VII - VIII) | | -400.00 | | |
HK Income tax | 2 043.00 | 196.00 | | 2 043.00 |
HL TOTAL REVENUE (I + III + V + VII) | 99 653.00 | 94 134.00 | | 99 653.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 81 282.00 | 93 026.00 | | 81 282.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 18 370.00 | 1 107.00 | | 18 370.00 |
