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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 | 8 000.00 | 2 609.00 | 5 391.00 | 8 000.00 |
040 Financial Assets | 15.00 | | 15.00 | 15.00 |
044 Total Fixed Assets | 8 015.00 | 2 609.00 | 5 406.00 | 8 015.00 |
060 Merchandise inventory | 86 052.00 | | 86 052.00 | 86 052.00 |
068 Receivables – Trade and related accounts | 10 082.00 | | 10 082.00 | 10 082.00 |
072 Receivables – Other | 130.00 | | 130.00 | 130.00 |
084 Cash | 5 144.00 | | 5 144.00 | 5 144.00 |
092 Prepaid expenses | 378.00 | | 378.00 | 378.00 |
096 Total Current Assets + Prepaid Expenses | 101 408.00 | | 101 408.00 | 101 408.00 |
110 Total Assets | 109 423.00 | 2 609.00 | 106 813.00 | 109 423.00 |
120 Share or Individual Capital | | | 1 000.00 | |
126 Legal Reserve | | | 100.00 | |
132 Other Reserves | | | 6 664.00 | |
134 Retained Earnings | | | -102.00 | |
136 Profit for the Year | | | 6 866.00 | |
142 Total Equity - Total I | | | 7 764.00 | |
156 Loans and similar debts | | | 2 000.00 | |
166 Suppliers and related accounts | | | 83 915.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 1 265.00 | | |
172 Other debts | | | 13 134.00 | |
176 Total debts | | | 99 049.00 | |
180 Liabilities Total | | | 106 813.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 7 015.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 159 742.00 | | | 159 742.00 |
230 Other income | 1.00 | | | 1.00 |
232 Total operating income excluding VAT | 159 742.00 | | | 159 742.00 |
234 Purchases of goods (including customs duties) | 124 768.00 | | | 124 768.00 |
236 Inventory change (goods) | -86 052.00 | | | -86 052.00 |
242 Other external expenses | 90 589.00 | | | 90 589.00 |
243 (including business tax) | 215.00 | | | 215.00 |
244 Taxes, duties and similar payments | 3 198.00 | | | 3 198.00 |
250 Staff compensation | 13 636.00 | | | 13 636.00 |
252 Social security contributions | 1 983.00 | | | 1 983.00 |
254 Depreciation and amortization | 2 533.00 | | | 2 533.00 |
262 Other expenses | 981.00 | | | 981.00 |
264 Total operating expenses | 151 635.00 | | | 151 635.00 |
270 Operating profit | 8 107.00 | | | 8 107.00 |
280 Financial income | 29.00 | | | 29.00 |
294 Financial expenses | 785.00 | | | 785.00 |
300 Exceptional expenses | 179.00 | | | 179.00 |
306 Income tax's | 1 091.00 | | | 1 091.00 |
310 Profit or loss | 6 866.00 | | | 6 866.00 |
374 Amount of VAT collected | 28 243.00 | | | 28 243.00 |
376 Average staff size | 1.00 | | | 1.00 |
378 Amount of deductible VAT on goods and services | 24 775.00 | | | 24 775.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
462 INCREASES Tangible Assets – Transportation Equipment | 7 000.00 | | | 7 000.00 |
482 INCREASES Financial Assets | 15.00 | | | 15.00 |
490 Total Fixed Assets (Gross Value) | 1 000.00 | | | 1 000.00 |
492 Total Fixed Assets (Increases) | 7 015.00 | | | 7 015.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 5.00 | | | 5.00 |
