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| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
040 Financial Assets | 20.00 | | 20.00 | 20.00 |
044 Total Fixed Assets | 20.00 | | 20.00 | 20.00 |
060 Merchandise inventory | 21 750.00 | | 21 750.00 | 21 750.00 |
064 Advances and down payments on orders | 1 000.00 | | 1 000.00 | 1 000.00 |
068 Receivables – Trade and related accounts | 4 553.00 | | 4 553.00 | 4 553.00 |
072 Receivables – Other | 8 227.00 | | 8 227.00 | 8 227.00 |
084 Cash | 4 119.00 | | 4 119.00 | 4 119.00 |
092 Prepaid expenses | 80.00 | | 80.00 | 80.00 |
096 Total Current Assets + Prepaid Expenses | 39 730.00 | | 39 730.00 | 39 730.00 |
110 Total Assets | 39 750.00 | | 39 750.00 | 39 750.00 |
120 Share or Individual Capital | | | 1 000.00 | |
136 Profit for the Year | | | -14 180.00 | |
142 Total Equity - Total I | | | -13 181.00 | |
156 Loans and similar debts | | | 8 444.00 | |
166 Suppliers and related accounts | | | 5 161.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 28 528.00 | | |
172 Other debts | | | 39 325.00 | |
176 Total debts | | | 52 930.00 | |
180 Liabilities Total | | | 39 749.00 | |
195 Of which payables due in more than one year | | | 6.00 | |
BJ TOTAL (I) | 20.00 | | 20.00 | 20.00 |
BT Goods | 26 161.00 | | 26 161.00 | 26 161.00 |
BX Customers and related accounts | 1 280.00 | | 1 280.00 | 1 280.00 |
BZ Other receivables | 3 012.00 | | 3 012.00 | 3 012.00 |
CF Cash and cash equivalents | 12 454.00 | | 12 454.00 | 12 454.00 |
CH Prepaid expenses | 206.00 | | 206.00 | 206.00 |
CJ TOTAL (II) | 43 113.00 | | 43 113.00 | 43 113.00 |
CO Grand total (0 to V) | 43 133.00 | | 43 133.00 | 43 133.00 |
CU Other investments | 20.00 | | 20.00 | 20.00 |
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| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 261 127.00 | | | 261 127.00 |
218 Production of services sold - France | 20 044.00 | | | 20 044.00 |
230 Other income | 9.00 | | | 9.00 |
232 Total operating income excluding VAT | 281 179.00 | | | 281 179.00 |
234 Purchases of goods (including customs duties) | 260 690.00 | | | 260 690.00 |
236 Inventory change (goods) | -21 750.00 | | | -21 750.00 |
242 Other external expenses | 40 407.00 | | | 40 407.00 |
244 Taxes, duties and similar payments | 482.00 | | | 482.00 |
250 Staff compensation | 10 046.00 | | | 10 046.00 |
252 Social security contributions | 4 977.00 | | | 4 977.00 |
264 Total operating expenses | 294 856.00 | | | 294 856.00 |
270 Operating profit | -13 677.00 | | | -13 677.00 |
290 Exceptional income | 495.00 | | | 495.00 |
294 Financial expenses | 600.00 | | | 600.00 |
300 Exceptional expenses | 399.00 | | | 399.00 |
310 Profit or loss | -14 181.00 | | | -14 181.00 |
374 Amount of VAT collected | 32 731.00 | | | 32 731.00 |
378 Amount of deductible VAT on goods and services | 29 155.00 | | | 29 155.00 |
DA Share or individual capital | 1 000.00 | | | 1 000.00 |
DH Retained earnings | -14 181.00 | | | -14 181.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | -11 662.00 | | | -11 662.00 |
DL TOTAL (I) | -24 843.00 | | | -24 843.00 |
DU Loans and Debts from Credit Institutions (3) | 7 271.00 | | | 7 271.00 |
DV Miscellaneous Loans and Financial Debts (4) | 43 260.00 | | | 43 260.00 |
DX Trade payables and related accounts | 9 056.00 | | | 9 056.00 |
DY Tax and social security liabilities | 2 088.00 | | | 2 088.00 |
EA Other liabilities | 6 300.00 | | | 6 300.00 |
EC TOTAL (IV) | 67 975.00 | | | 67 975.00 |
EE Grand total (I to V) | 43 133.00 | | | 43 133.00 |
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| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
482 INCREASES Financial Assets | 20.00 | | | 20.00 |
492 Total Fixed Assets (Increases) | 20.00 | | | 20.00 |
599 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Long Term) | 99.00 | | | 99.00 |
FA Sales of goods | 290 189.00 | | 290 189.00 | 290 189.00 |
FG Production sold - services | 5 516.00 | | 5 516.00 | 5 516.00 |
FJ Net sales | 295 705.00 | | 295 705.00 | 295 705.00 |
FP Reversals of depreciation and provisions, transfer of expenses | | | 960.00 | |
FQ Other income | | | 42.00 | |
FR Total operating income (I) | | | 295 747.00 | |
FS Purchases of goods (including customs duties) | | | 233 870.00 | |
FT Inventory change (goods) | | | 21 750.00 | |
FW Other purchases and external expenses | | | 48 929.00 | |
FX Taxes, duties, and similar payments | | | 319.00 | |
FZ Social Security Contributions | | | 1 155.00 | |
GE Other Expenses | | | 629.00 | |
GF Total Operating Expenses (II) | | | 306 652.00 | |
GG - OPERATING RESULT (I - II) | | | -10 905.00 | |
GR Interest and similar expenses | | | 757.00 | |
GU Total financial expenses (VI) | | | 757.00 | |
GV - FINANCIAL INCOME (V - VI) | | | -757.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -11 662.00 | |
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| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
HA Exceptional income from management transactions | 6 300.00 | | | 6 300.00 |
HD Total exceptional income (VII) | 6 300.00 | | | 6 300.00 |
HE Exceptional expenses on management operations | 211.00 | | | 211.00 |
HH Total exceptional expenses (VIII) | 277.00 | | | 277.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | 6 023.00 | | | 6 023.00 |
HL TOTAL REVENUE (I + III + V + VII) | 295 747.00 | | | 295 747.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 307 409.00 | | | 307 409.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | -11 662.00 | | | -11 662.00 |
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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 | 20.00 | | | 20.00 |
I3 DECREASES Total Financial Fixed Assets | | | 20.00 | |
I4 DECREASES Grand Total | | | 20.00 | |
LQ ACQUISITIONS Total Financial Fixed Assets | 20.00 | | | 20.00 |
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| 7 - Provisions | Amount at beginning of year | Increase: allocation for the year | Diminution reprise | Year-end amount |
5R Provisions for social security and tax charges on accrued leave | | | | |
6A on fixed assets – intangible | | | 6.00 | |
6N Inventories and work in progress | 6.00 | 6.00 | 65.00 | 6.00 |
6T Receivables | 61.00 | | | 61.00 |
6X Other provisions for depreciation | 80.00 | | | 80.00 |
EO Provisions for major maintenance and major overhauls or major repairs | | | | |
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| 8 - Receivables and payables | Gross amount | Amount within 1 year | Amount 1 to 5 years | Amount more than 5 years |
8B Suppliers and Related Accounts | 9 056.00 | 9 056.00 | | 9 056.00 |
8D Social Security and Other Social Organizations | 1 790.00 | 1 790.00 | | 1 790.00 |
8K Other liabilities (including liabilities related to repo transactions) | 6 300.00 | 6 300.00 | | 6 300.00 |
UX Other trade receivables | 180.00 | | | 180.00 |
VA Doubtful or disputed receivables | 1 100.00 | | | 1 100.00 |
VB VAT | 3 012.00 | | | 3 012.00 |
VG Loans with a maturity of up to one year at origin | 2 086.00 | 2 086.00 | | 2 086.00 |
VH Loans with a maturity of more than one year at origin | 5 195.00 | 255.00 | 2 633.00 | 5 195.00 |
VI Group and Associates | 43 260.00 | 43 260.00 | | 43 260.00 |
VK Loans repaid during the year | 2 455.00 | | | 2 455.00 |
VR Miscellaneous debtors (including receivables related to repo transactions) | 2 109.00 | | | 2 109.00 |
VS Prepaid expenses | 206.00 | | | 206.00 |
VT TOTAL – STATEMENT OF RECEIVABLES | 4 498.00 | 4 498.00 | | 4 498.00 |
VW VAT | 298.00 | 298.00 | | 298.00 |
VY TOTAL – STATEMENT OF LIABILITIES | 67 975.00 | 65 343.00 | 2 633.00 | 67 975.00 |
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| 11 - Earnings appropriation & miscellaneous information | Amount for year N | Amount for year N-1 | Amount 1 to 5 years | Amount more than 5 years |
SS Intermediary remuneration and fees (excluding retrocessions) | 2 722.00 | | | 2 722.00 |
ST Other accounts | 27 201.00 | | | 27 201.00 |
XQ Rental, rental and co-ownership charges | 1 668.00 | | | 1 668.00 |
YP Average staff number | 1.00 | | | 1.00 |
YT Subcontracting | 17 339.00 | | | 17 339.00 |
YW Business tax | 319.00 | | | 319.00 |
YX Total of the account corresponding to line FX of table no. 2052 | 319.00 | | | 319.00 |
YY Amount of VAT collected | 13 718.00 | | | 13 718.00 |
YZ Total deductible VAT on goods and services | 15 962.00 | | | 15 962.00 |
ZJ Total of the item corresponding to line FW of table no. 2052 | 48 929.00 | | | 48 929.00 |
