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| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
014 Intangible Assets - Other | 2 830.00 | 2 475.00 | 355.00 | 2 830.00 |
028 Tangible Assets | 500.00 | 5.00 | 495.00 | 500.00 |
044 Total Fixed Assets | 3 330.00 | 2 480.00 | 850.00 | 3 330.00 |
060 Merchandise inventory | 18 880.00 | | 18 880.00 | 18 880.00 |
064 Advances and down payments on orders | 204.00 | | 204.00 | 204.00 |
068 Receivables – Trade and related accounts | 16 679.00 | | 16 679.00 | 16 679.00 |
072 Receivables – Other | 7 717.00 | | 7 717.00 | 7 717.00 |
084 Cash | 3 454.00 | | 3 454.00 | 3 454.00 |
092 Prepaid expenses | 1 408.00 | | 1 408.00 | 1 408.00 |
096 Total Current Assets + Prepaid Expenses | 48 342.00 | | 48 342.00 | 48 342.00 |
110 Total Assets | 51 672.00 | 2 480.00 | 49 192.00 | 51 672.00 |
120 Share or Individual Capital | | | 3 000.00 | |
126 Legal Reserve | | | 20.00 | |
134 Retained Earnings | | | -26 119.00 | |
136 Profit for the Year | | | 27 998.00 | |
142 Total Equity - Total I | | | 4 897.00 | |
156 Loans and similar debts | | | 3 588.00 | |
166 Suppliers and related accounts | | | 27 380.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 2 992.00 | | |
172 Other debts | | | 13 326.00 | |
176 Total debts | | | 44 295.00 | |
180 Liabilities Total | | | 49 192.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 3 330.00 | |
AF Concessions, Patents and Similar Rights | 2 830.00 | 2 830.00 | | 2 830.00 |
AT Other tangible assets | 500.00 | 55.00 | 445.00 | 500.00 |
BJ TOTAL (I) | 3 330.00 | 2 885.00 | 445.00 | 3 330.00 |
BT Goods | 46 605.00 | | 46 605.00 | 46 605.00 |
BV Advances and down payments on orders | 8 135.00 | | 8 135.00 | 8 135.00 |
BX Customers and related accounts | 9 033.00 | | 9 033.00 | 9 033.00 |
BZ Other receivables | 7 345.00 | | 7 345.00 | 7 345.00 |
CF Cash and cash equivalents | 4 530.00 | | 4 530.00 | 4 530.00 |
CH Prepaid expenses | 195.00 | | 195.00 | 195.00 |
CJ TOTAL (II) | 75 844.00 | | 75 844.00 | 75 844.00 |
CO Grand total (0 to V) | 79 173.00 | 2 885.00 | 76 289.00 | 79 173.00 |
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| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 109 177.00 | | | 109 177.00 |
230 Other income | 4.00 | | | 4.00 |
232 Total operating income excluding VAT | 109 181.00 | | | 109 181.00 |
234 Purchases of goods (including customs duties) | 37 351.00 | | | 37 351.00 |
236 Inventory change (goods) | -18 880.00 | | | -18 880.00 |
238 Purchases of raw materials and other supplies (including royalties | 72.00 | | | 72.00 |
242 Other external expenses | 57 406.00 | | | 57 406.00 |
243 (including business tax) | 280.00 | | | 280.00 |
244 Taxes, duties and similar payments | 609.00 | | | 609.00 |
250 Staff compensation | 3 185.00 | | | 3 185.00 |
252 Social security contributions | 596.00 | | | 596.00 |
254 Depreciation and amortization | 2 480.00 | | | 2 480.00 |
262 Other expenses | 782.00 | | | 782.00 |
264 Total operating expenses | 83 613.00 | | | 83 613.00 |
270 Operating profit | 25 568.00 | | | 25 568.00 |
290 Exceptional income | 3 145.00 | | | 3 145.00 |
294 Financial expenses | 451.00 | | | 451.00 |
300 Exceptional expenses | 32.00 | | | 32.00 |
306 Income tax's | 234.00 | | | 234.00 |
310 Profit or loss | 27 896.00 | | | 27 896.00 |
DA Share or individual capital | 3 000.00 | 3 000.00 | | 3 000.00 |
DD Legal reserve (1) | 300.00 | 20.00 | | 300.00 |
DH Retained earnings | 1 598.00 | -26 119.00 | | 1 598.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 5 076.00 | 27 996.00 | | 5 076.00 |
DL TOTAL (I) | 9 974.00 | 4 897.00 | | 9 974.00 |
DU Loans and Debts from Credit Institutions (3) | 1 133.00 | 3 588.00 | | 1 133.00 |
DV Miscellaneous Loans and Financial Debts (4) | | 2 992.00 | | |
DX Trade payables and related accounts | 45 160.00 | 27 380.00 | | 45 160.00 |
DY Tax and social security liabilities | 19 864.00 | 7 054.00 | | 19 864.00 |
EA Other liabilities | 159.00 | 3 281.00 | | 159.00 |
EC TOTAL (IV) | 66 316.00 | 44 295.00 | | 66 316.00 |
EE Grand total (I to V) | 76 289.00 | 49 192.00 | | 76 289.00 |
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| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
412 INCREASES Intangible assets – Other Fixed Assets | 2 830.00 | | | 2 830.00 |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 500.00 | | | 500.00 |
492 Total Fixed Assets (Increases) | 3 330.00 | | | 3 330.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 570.00 | | | 570.00 |
597 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Long Term) | 570.00 | | | 570.00 |
FA Sales of goods | | | 224 426.00 | |
FJ Net sales | | | 224 426.00 | |
FW Other purchases and external expenses | | | 69 706.00 | |
FX Taxes, duties, and similar payments | | | 171.00 | |
FY Salaries and Wages | | | 15 585.00 | |
FZ Social Security Contributions | | | 3 022.00 | |
GE Other Expenses | | | 36 500.00 | |
GF Total Operating Expenses (II) | | | 138 034.00 | |
GU Total financial expenses (VI) | | | 366.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -366.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | 5 957.00 | |
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| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
HD Total exceptional income (VII) | | 3 145.00 | | |
HH Total exceptional expenses (VIII) | 115.00 | 32.00 | | 115.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | -115.00 | 3 113.00 | | -115.00 |
HK Income tax | 766.00 | 234.00 | | 766.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 5 076.00 | 27 996.00 | | 5 076.00 |
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| 5 - Fixed assets increase - decrease | Gross value at beginning of year - Item by item | Revaluation - Disposals | Acquisition - Gross value at year-end | |
0G ACQUISITIONS Total General Total | 500.00 | | | 500.00 |
376 Average staff size | 2.00 | | | 2.00 |
I4 DECREASES Grand Total | | | 500.00 | |
IY DECREASES Total Tangible Fixed Assets | | | 500.00 | |
LN ACQUISITIONS Total Tangible Fixed Assets | 500.00 | | | 500.00 |
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| 6 - Depreciation | Amount at beginning of year | Increase: allocation for the year | Diminution reprise | Year-end amount |
0N DEPRECIATION Grand Total | 2 480.00 | 405.00 | | 2 480.00 |
PE DEPRECIATION Total including other intangible assets | 2 475.00 | 355.00 | | 2 475.00 |
QU DEPRECIATION Total Tangible Fixed Assets | 5.00 | 50.00 | | 5.00 |
