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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 1 500.00 | 466.00 | 1 034.00 | 1 500.00 |
028 Tangible Assets | 6 214.00 | 2 228.00 | 3 986.00 | 6 214.00 |
040 Financial Assets | 150.00 | | 150.00 | 150.00 |
044 Total Fixed Assets | 7 864.00 | 2 694.00 | 5 170.00 | 7 864.00 |
060 Merchandise inventory | 21 259.00 | | 21 259.00 | 21 259.00 |
068 Receivables – Trade and related accounts | 3 871.00 | | 3 871.00 | 3 871.00 |
072 Receivables – Other | 69.00 | | 69.00 | 69.00 |
084 Cash | 3 555.00 | | 3 555.00 | 3 555.00 |
092 Prepaid expenses | 2 134.00 | | 2 134.00 | 2 134.00 |
096 Total Current Assets + Prepaid Expenses | 30 888.00 | | 30 888.00 | 30 888.00 |
110 Total Assets | 38 752.00 | 2 694.00 | 36 058.00 | 38 752.00 |
120 Share or Individual Capital | | | 5 000.00 | |
134 Retained Earnings | | | -652.00 | |
136 Profit for the Year | | | 254.00 | |
142 Total Equity - Total I | | | 4 602.00 | |
156 Loans and similar debts | | | 4 389.00 | |
166 Suppliers and related accounts | | | 5 211.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 19 629.00 | | |
172 Other debts | | | 21 856.00 | |
176 Total debts | | | 31 456.00 | |
180 Liabilities Total | | | 36 058.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 1 100.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 833.00 | |
195 Of which payables due in more than one year | | | 2 914.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 38 229.00 | 28 306.00 | | 38 229.00 |
218 Production of services sold - France | | 156.00 | | |
230 Other income | 135.00 | 1.00 | | 135.00 |
232 Total operating income excluding VAT | 38 364.00 | 28 462.00 | | 38 364.00 |
234 Purchases of goods (including customs duties) | 8 409.00 | 31 277.00 | | 8 409.00 |
236 Inventory change (goods) | 3 832.00 | -25 091.00 | | 3 832.00 |
242 Other external expenses | 19 861.00 | 44 170.00 | | 19 861.00 |
243 (including business tax) | 285.00 | | | 285.00 |
244 Taxes, duties and similar payments | 308.00 | 200.00 | | 308.00 |
24A (including real estate leasing) | 6 552.00 | | | 6 552.00 |
250 Staff compensation | 1 153.00 | 8 186.00 | | 1 153.00 |
254 Depreciation and amortization | 2 000.00 | 1 956.00 | | 2 000.00 |
262 Other expenses | 1.00 | 30.00 | | 1.00 |
264 Total operating expenses | 35 564.00 | 60 727.00 | | 35 564.00 |
270 Operating profit | 2 799.00 | -32 265.00 | | 2 799.00 |
280 Financial income | 6.00 | | | 6.00 |
290 Exceptional income | 833.00 | 44 500.00 | | 833.00 |
294 Financial expenses | 19.00 | 1 603.00 | | 19.00 |
300 Exceptional expenses | 3 365.00 | 11 284.00 | | 3 365.00 |
310 Profit or loss | 254.00 | -652.00 | | 254.00 |
374 Amount of VAT collected | 7 840.00 | | | 7 840.00 |
378 Amount of deductible VAT on goods and services | 5 643.00 | | | 5 643.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
412 INCREASES Intangible assets – Other Fixed Assets | 1 100.00 | | | 1 100.00 |
490 Total Fixed Assets (Gross Value) | 10 427.00 | | | 10 427.00 |
492 Total Fixed Assets (Increases) | 1 100.00 | | | 1 100.00 |
494 Total Fixed Assets (Decreases) | 3 663.00 | | | 3 663.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 3 061.00 | | | 3 061.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 833.00 | | | 833.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -2 228.00 | | | -2 228.00 |
