| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 500.00 | 317.00 | 183.00 | 500.00 |
040 Financial Assets | 1 500.00 | | 1 500.00 | 1 500.00 |
044 Total Fixed Assets | 2 000.00 | 317.00 | 1 683.00 | 2 000.00 |
060 Merchandise inventory | 13 162.00 | | 13 162.00 | 13 162.00 |
064 Advances and down payments on orders | 1 000.00 | | 1 000.00 | 1 000.00 |
068 Receivables – Trade and related accounts | 6 990.00 | | 6 990.00 | 6 990.00 |
072 Receivables – Other | 281.00 | | 281.00 | 281.00 |
084 Cash | 17 888.00 | | 17 888.00 | 17 888.00 |
096 Total Current Assets + Prepaid Expenses | 39 321.00 | | 39 321.00 | 39 321.00 |
110 Total Assets | 41 321.00 | 317.00 | 41 005.00 | 41 321.00 |
120 Share or Individual Capital | | | 1 000.00 | |
126 Legal Reserve | | | 100.00 | |
134 Retained Earnings | | | 2 952.00 | |
136 Profit for the Year | | | 4 004.00 | |
142 Total Equity - Total I | | | 8 056.00 | |
156 Loans and similar debts | | | 4 319.00 | |
166 Suppliers and related accounts | | | 8 235.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 14 850.00 | | |
172 Other debts | | | 20 394.00 | |
176 Total debts | | | 32 949.00 | |
180 Liabilities Total | | | 41 005.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 1 500.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 154 592.00 | | | 154 592.00 |
230 Other income | 4.00 | | | 4.00 |
232 Total operating income excluding VAT | 154 596.00 | | | 154 596.00 |
234 Purchases of goods (including customs duties) | 134 125.00 | | | 134 125.00 |
236 Inventory change (goods) | -4 929.00 | | | -4 929.00 |
242 Other external expenses | 18 212.00 | | | 18 212.00 |
243 (including business tax) | 536.00 | | | 536.00 |
244 Taxes, duties and similar payments | 536.00 | | | 536.00 |
24B (including equipment leasing) | 6.00 | | | 6.00 |
254 Depreciation and amortization | 100.00 | | | 100.00 |
262 Other expenses | 3.00 | | | 3.00 |
264 Total operating expenses | 148 046.00 | | | 148 046.00 |
270 Operating profit | 6 550.00 | | | 6 550.00 |
280 Financial income | 83.00 | | | 83.00 |
294 Financial expenses | 42.00 | | | 42.00 |
300 Exceptional expenses | 1 880.00 | | | 1 880.00 |
306 Income tax's | 707.00 | | | 707.00 |
310 Profit or loss | 4 004.00 | | | 4 004.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
482 INCREASES Financial Assets | 1 500.00 | | | 1 500.00 |
490 Total Fixed Assets (Gross Value) | 500.00 | | | 500.00 |
492 Total Fixed Assets (Increases) | 1 500.00 | | | 1 500.00 |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 35 358.00 | | | 35 358.00 |
378 Amount of deductible VAT on goods and services | 28 329.00 | | | 28 329.00 |
