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| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 18 000.00 | | 18 000.00 | 18 000.00 |
028 Tangible Assets | 4 500.00 | 2 000.00 | 2 500.00 | 4 500.00 |
040 Financial Assets | 5 300.00 | | 5 300.00 | 5 300.00 |
044 Total Fixed Assets | 27 800.00 | 2 000.00 | 25 800.00 | 27 800.00 |
060 Merchandise inventory | 31 890.00 | | 31 890.00 | 31 890.00 |
072 Receivables – Other | 60 000.00 | | 60 000.00 | 60 000.00 |
084 Cash | 4 691.00 | | 4 691.00 | 4 691.00 |
096 Total Current Assets + Prepaid Expenses | 36 581.00 | | 36 581.00 | 36 581.00 |
110 Total Assets | 64 382.00 | 2 000.00 | 62 382.00 | 64 382.00 |
120 Share or Individual Capital | | | 2 000.00 | |
126 Legal Reserve | | | 200.00 | |
134 Retained Earnings | | | 13 228.00 | |
136 Profit for the Year | | | 623.00 | |
142 Total Equity - Total I | | | 15 851.00 | |
156 Loans and similar debts | | | 5 044.00 | |
166 Suppliers and related accounts | | | 3 715.00 | |
172 Other debts | | | 37 771.00 | |
176 Total debts | | | 46 531.00 | |
180 Liabilities Total | | | 62 382.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 118 579.00 | | | 118 579.00 |
232 Total operating income excluding VAT | 118 579.00 | | | 118 579.00 |
234 Purchases of goods (including customs duties) | 81 854.00 | | | 81 854.00 |
236 Inventory change (goods) | -7 160.00 | | | -7 160.00 |
238 Purchases of raw materials and other supplies (including royalties | -233.00 | | | -233.00 |
242 Other external expenses | 18 491.00 | | | 18 491.00 |
244 Taxes, duties and similar payments | 1 294.00 | | | 1 294.00 |
250 Staff compensation | 19 540.00 | | | 19 540.00 |
252 Social security contributions | 2 675.00 | | | 2 675.00 |
254 Depreciation and amortization | 668.00 | | | 668.00 |
262 Other expenses | 3.00 | | | 3.00 |
264 Total operating expenses | 117 131.00 | | | 117 131.00 |
270 Operating profit | 1 448.00 | | | 1 448.00 |
290 Exceptional income | 60 000.00 | | | 60 000.00 |
294 Financial expenses | 156.00 | | | 156.00 |
300 Exceptional expenses | 715.00 | | | 715.00 |
306 Income tax's | 110.00 | | | 110.00 |
310 Profit or loss | 623.00 | | | 623.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 30 000.00 | | | 30 000.00 |
404 DECREASES Intangible assets – Goodwill | 30 000.00 | | | 30 000.00 |
442 INCREASES Tangible Assets – Technical Installations, Equipment and Tools | 2 500.00 | | | 2 500.00 |
472 INCREASES Tangible Assets – Tangible Assets – Other Tangible Assets | 2 000.00 | | | 2 000.00 |
482 INCREASES Financial Assets | 5 399.00 | | | 5 399.00 |
484 DECREASES Financial Assets | 5 399.00 | | | 5 399.00 |
490 Total Fixed Assets (Gross Value) | 27 800.00 | | | 27 800.00 |
492 Total Fixed Assets (Increases) | 39 899.00 | | | 39 899.00 |
494 Total Fixed Assets (Decreases) | 39 899.00 | | | 39 899.00 |
