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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 | | | | |
040 Financial Assets | 1 180.00 | | 1 180.00 | 1 180.00 |
044 Total Fixed Assets | 1 180.00 | | 1 180.00 | 1 180.00 |
060 Merchandise inventory | 20 033.00 | | 20 033.00 | 20 033.00 |
068 Receivables – Trade and related accounts | 12 385.00 | | 12 385.00 | 12 385.00 |
072 Receivables – Other | 1 584.00 | | 1 584.00 | 1 584.00 |
084 Cash | 1 908.00 | | 1 908.00 | 1 908.00 |
092 Prepaid expenses | 900.00 | | 900.00 | 900.00 |
096 Total Current Assets + Prepaid Expenses | 36 809.00 | | 36 809.00 | 36 809.00 |
110 Total Assets | 37 989.00 | | 37 989.00 | 37 989.00 |
120 Share or Individual Capital | | | 1 000.00 | |
134 Retained Earnings | | | -6 383.00 | |
136 Profit for the Year | | | 6 407.00 | |
142 Total Equity - Total I | | | 1 024.00 | |
156 Loans and similar debts | | | 411.00 | |
164 Advances and down payments received on current orders | | | | |
166 Suppliers and related accounts | | | 11 379.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 2 929.00 | | |
172 Other debts | | | 25 176.00 | |
176 Total debts | | | 36 966.00 | |
180 Liabilities Total | | | 37 989.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 1 667.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 209.00 | | | 209.00 |
210 Sales of goods - France | 578 181.00 | 79 762.00 | | 578 181.00 |
215 Production of goods sold - Export | 215.00 | | | 215.00 |
217 Production of services sold - Export | 217.00 | | | 217.00 |
218 Production of services sold - France | 5 346.00 | 462.00 | | 5 346.00 |
230 Other income | 15.00 | 5.00 | | 15.00 |
232 Total operating income excluding VAT | 583 542.00 | 80 229.00 | | 583 542.00 |
234 Purchases of goods (including customs duties) | 545 287.00 | 81 477.00 | | 545 287.00 |
236 Inventory change (goods) | -11 083.00 | -8 950.00 | | -11 083.00 |
238 Purchases of raw materials and other supplies (including royalties | 4 847.00 | 243.00 | | 4 847.00 |
242 Other external expenses | 34 433.00 | 13 573.00 | | 34 433.00 |
243 (including business tax) | 1 243.00 | | | 1 243.00 |
244 Taxes, duties and similar payments | 1 243.00 | | | 1 243.00 |
254 Depreciation and amortization | 399.00 | 130.00 | | 399.00 |
262 Other expenses | 904.00 | 1.00 | | 904.00 |
264 Total operating expenses | 576 030.00 | 86 473.00 | | 576 030.00 |
270 Operating profit | 7 513.00 | -6 244.00 | | 7 513.00 |
290 Exceptional income | 1 667.00 | | | 1 667.00 |
294 Financial expenses | 7.00 | 140.00 | | 7.00 |
300 Exceptional expenses | 2 761.00 | | | 2 761.00 |
306 Income tax's | 4.00 | | | 4.00 |
310 Profit or loss | 6 407.00 | -6 383.00 | | 6 407.00 |
374 Amount of VAT collected | 70 458.00 | | | 70 458.00 |
378 Amount of deductible VAT on goods and services | 67 189.00 | | | 67 189.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
490 Total Fixed Assets (Gross Value) | 3 263.00 | | | 3 263.00 |
494 Total Fixed Assets (Decreases) | 2 083.00 | | | 2 083.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 1 554.00 | | | 1 554.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 1 667.00 | | | 1 667.00 |
596 Total Fixed Assets – Depreciation – Capital Gains, Capital Losses (Short Term) | 112.00 | | | 112.00 |
