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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
028 Tangible Assets | 6 875.00 | 847.00 | 6 027.00 | 6 875.00 |
040 Financial Assets | 4 695.00 | | 4 695.00 | 4 695.00 |
044 Total Fixed Assets | 11 570.00 | 847.00 | 10 722.00 | 11 570.00 |
060 Merchandise inventory | 57 495.00 | | 57 495.00 | 57 495.00 |
072 Receivables – Other | 2 225.00 | | 2 225.00 | 2 225.00 |
096 Total Current Assets + Prepaid Expenses | 59 720.00 | | 59 720.00 | 59 720.00 |
110 Total Assets | 71 290.00 | 847.00 | 70 442.00 | 71 290.00 |
120 Share or Individual Capital | | | 1 000.00 | |
136 Profit for the Year | | | 1 242.00 | |
142 Total Equity - Total I | | | 2 242.00 | |
156 Loans and similar debts | | | 19 309.00 | |
166 Suppliers and related accounts | | | 4 222.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 43 039.00 | | |
172 Other debts | | | 44 668.00 | |
176 Total debts | | | 68 200.00 | |
180 Liabilities Total | | | 70 442.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 11 675.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 75 290.00 | | | 75 290.00 |
232 Total operating income excluding VAT | 75 290.00 | | | 75 290.00 |
234 Purchases of goods (including customs duties) | 85 665.00 | | | 85 665.00 |
236 Inventory change (goods) | -57 495.00 | | | -57 495.00 |
242 Other external expenses | 44 660.00 | | | 44 660.00 |
243 (including business tax) | 149.00 | | | 149.00 |
244 Taxes, duties and similar payments | 149.00 | | | 149.00 |
254 Depreciation and amortization | 847.00 | | | 847.00 |
262 Other expenses | 1.00 | | | 1.00 |
264 Total operating expenses | 73 829.00 | | | 73 829.00 |
270 Operating profit | 1 461.00 | | | 1 461.00 |
306 Income tax's | 219.00 | | | 219.00 |
310 Profit or loss | 1 242.00 | | | 1 242.00 |
374 Amount of VAT collected | 15 052.00 | | | 15 052.00 |
378 Amount of deductible VAT on goods and services | 15 213.00 | | | 15 213.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 6 875.00 | | | 6 875.00 |
482 INCREASES Financial Assets | 4 800.00 | | | 4 800.00 |
484 DECREASES Financial Assets | 104.00 | | | 104.00 |
492 Total Fixed Assets (Increases) | 11 675.00 | | | 11 675.00 |
494 Total Fixed Assets (Decreases) | 104.00 | | | 104.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 104.00 | | | 104.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | -104.00 | | | -104.00 |
