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| 1 - Assets (balance sheet) | Gross amount year N | Amortization year N | Net year N | Net year N-1 |
060 Merchandise inventory | 5 126.00 | | 5 126.00 | 5 126.00 |
072 Receivables – Other | 100.00 | | 100.00 | 100.00 |
084 Cash | 3 868.00 | | 3 868.00 | 3 868.00 |
096 Total Current Assets + Prepaid Expenses | 9 094.00 | | 9 094.00 | 9 094.00 |
110 Total Assets | 9 094.00 | | 9 094.00 | 9 094.00 |
120 Share or Individual Capital | | | 2 500.00 | |
134 Retained Earnings | | | -460.00 | |
136 Profit for the Year | | | 997.00 | |
142 Total Equity - Total I | | | 3 037.00 | |
166 Suppliers and related accounts | | | 600.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 5 362.00 | | |
172 Other debts | | | 5 457.00 | |
176 Total debts | | | 6 057.00 | |
180 Liabilities Total | | | 9 094.00 | |
BT Goods | 5 878.00 | | 5 878.00 | 5 878.00 |
BZ Other receivables | 100.00 | | 100.00 | 100.00 |
CF Cash and cash equivalents | 1 991.00 | | 1 991.00 | 1 991.00 |
CH Prepaid expenses | 1 930.00 | | 1 930.00 | 1 930.00 |
CJ TOTAL (II) | 9 899.00 | | 9 899.00 | 9 899.00 |
CO Grand total (0 to V) | 9 899.00 | | 9 899.00 | 9 899.00 |
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| 2 - Liabilities (balance sheet) | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 1 150.00 | | | 1 150.00 |
230 Other income | 1 605.00 | | | 1 605.00 |
232 Total operating income excluding VAT | 2 755.00 | | | 2 755.00 |
236 Inventory change (goods) | 460.00 | | | 460.00 |
242 Other external expenses | 1 063.00 | | | 1 063.00 |
243 (including business tax) | -2 351.00 | | | -2 351.00 |
244 Taxes, duties and similar payments | 235.00 | | | 235.00 |
264 Total operating expenses | 1 758.00 | | | 1 758.00 |
270 Operating profit | 997.00 | | | 997.00 |
310 Profit or loss | 997.00 | | | 997.00 |
DA Share or individual capital | 2 500.00 | 2 500.00 | | 2 500.00 |
DH Retained earnings | -1 072.00 | | | -1 072.00 |
DI RESULTS FOR THE YEAR (Profit or Loss) | 1 041.00 | 1 072.00 | | 1 041.00 |
DL TOTAL (I) | 2 469.00 | 1 428.00 | | 2 469.00 |
DU Loans and Debts from Credit Institutions (3) | 5 362.00 | 6 362.00 | | 5 362.00 |
DV Miscellaneous Loans and Financial Debts (4) | 6 362.00 | 6 846.00 | | 6 362.00 |
DX Trade payables and related accounts | 600.00 | 6 511.00 | | 600.00 |
DY Tax and social security liabilities | 468.00 | 13.00 | | 468.00 |
EC TOTAL (IV) | 7 430.00 | 13 370.00 | | 7 430.00 |
EE Grand total (I to V) | 9 899.00 | 14 798.00 | | 9 899.00 |
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| 3 - Income statement | Amount France year N | Amount Export year N | Total year N | Total year N-1 |
FA Sales of goods | | | 3 855.00 | |
FJ Net sales | | | 3 855.00 | |
FP Reversals of depreciation and provisions, transfer of expenses | | | 1 284.00 | |
FR Total operating income (I) | | | 3 855.00 | |
FS Purchases of goods (including customs duties) | | | | |
FT Inventory change (goods) | | | 1 542.00 | |
FW Other purchases and external expenses | | | 3 642.00 | |
FX Taxes, duties, and similar payments | | | 130.00 | |
GF Total Operating Expenses (II) | | | 5 314.00 | |
GG - OPERATING RESULT (I - II) | | | -1 459.00 | |
GW - CURRENT INCOME BEFORE TAX (I - II + III - IV + V - VI) | | | -1 459.00 | |
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| 4 - Income statement (continued) | Amount year N | Amount year N-1 | | |
HA Exceptional income from management transactions | 2 500.00 | | | 2 500.00 |
HD Total exceptional income (VII) | 2 500.00 | | | 2 500.00 |
HI - EXCEPTIONAL RESULT (VII - VIII) | 2 500.00 | | | 2 500.00 |
HL TOTAL REVENUE (I + III + V + VII) | 6 355.00 | 10 250.00 | | 6 355.00 |
HM TOTAL EXPENSES (II + IV + VI + VIII + IX + X) | 5 314.00 | 11 322.00 | | 5 314.00 |
HN PROFIT OR LOSS (Total revenue - Total expenses) | 1 041.00 | -1 072.00 | | 1 041.00 |
