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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 | 42 000.00 | | 42 000.00 | 42 000.00 |
028 Tangible Assets | 28 109.00 | 14 462.00 | 13 647.00 | 28 109.00 |
040 Financial Assets | 3 480.00 | | 3 480.00 | 3 480.00 |
044 Total Fixed Assets | 73 589.00 | 14 462.00 | 59 127.00 | 73 589.00 |
060 Merchandise inventory | 383 745.00 | 173 647.00 | 210 098.00 | 383 745.00 |
064 Advances and down payments on orders | 23 374.00 | | 23 374.00 | 23 374.00 |
068 Receivables – Trade and related accounts | 251 529.00 | | 251 529.00 | 251 529.00 |
072 Receivables – Other | 343 448.00 | | 343 448.00 | 343 448.00 |
084 Cash | 345 963.00 | | 345 963.00 | 345 963.00 |
092 Prepaid expenses | 14 226.00 | | 14 226.00 | 14 226.00 |
096 Total Current Assets + Prepaid Expenses | 1 362 285.00 | 173 647.00 | 1 188 638.00 | 1 362 285.00 |
110 Total Assets | 1 435 874.00 | 188 108.00 | 1 247 765.00 | 1 435 874.00 |
120 Share or Individual Capital | | | 50 000.00 | |
134 Retained Earnings | | | 573 813.00 | |
136 Profit for the Year | | | 130.00 | |
142 Total Equity - Total I | | | 623 942.00 | |
166 Suppliers and related accounts | | | 14 712.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 500 000.00 | | |
172 Other debts | | | 609 111.00 | |
176 Total debts | | | 623 823.00 | |
180 Liabilities Total | | | 1 247 765.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
209 Sales of goods – Export | 5 550.00 | | | 5 550.00 |
210 Sales of goods - France | 862 325.00 | 450 611.00 | | 862 325.00 |
218 Production of services sold - France | 13 260.00 | 10 475.00 | | 13 260.00 |
230 Other income | 219 785.00 | 115 633.00 | | 219 785.00 |
232 Total operating income excluding VAT | 1 095 369.00 | 576 719.00 | | 1 095 369.00 |
234 Purchases of goods (including customs duties) | 418 172.00 | 249 152.00 | | 418 172.00 |
236 Inventory change (goods) | 111 094.00 | 36 346.00 | | 111 094.00 |
242 Other external expenses | 124 564.00 | 95 247.00 | | 124 564.00 |
244 Taxes, duties and similar payments | 3 499.00 | 3 069.00 | | 3 499.00 |
250 Staff compensation | 183 097.00 | 178 135.00 | | 183 097.00 |
252 Social security contributions | 73 412.00 | 62 415.00 | | 73 412.00 |
254 Depreciation and amortization | 4 736.00 | 5 090.00 | | 4 736.00 |
256 Provisions | 173 647.00 | 205 843.00 | | 173 647.00 |
262 Other expenses | 105.00 | 9.00 | | 105.00 |
264 Total operating expenses | 1 092 324.00 | 835 306.00 | | 1 092 324.00 |
270 Operating profit | 3 045.00 | -258 587.00 | | 3 045.00 |
280 Financial income | 1 659.00 | 2 140.00 | | 1 659.00 |
290 Exceptional income | | 1 521 500.00 | | |
294 Financial expenses | 2 509.00 | 381.00 | | 2 509.00 |
300 Exceptional expenses | 1 585.00 | 23 072.00 | | 1 585.00 |
306 Income tax's | 480.00 | 221 771.00 | | 480.00 |
310 Profit or loss | 130.00 | 1 019 828.00 | | 130.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
482 INCREASES Financial Assets | 3 480.00 | | | 3 480.00 |
484 DECREASES Financial Assets | 7 350.00 | | | 7 350.00 |
490 Total Fixed Assets (Gross Value) | 77 459.00 | | | 77 459.00 |
492 Total Fixed Assets (Increases) | 3 480.00 | | | 3 480.00 |
494 Total Fixed Assets (Decreases) | 7 350.00 | | | 7 350.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 7 350.00 | | | 7 350.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 7 350.00 | | | 7 350.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 188 257.00 | | | 188 257.00 |
378 Amount of deductible VAT on goods and services | 15 786.00 | | | 15 786.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 173 647.00 | | | 173 647.00 |
644 DECREASES Provisions for Depreciation – On Inventories and Work in Progress | 205 843.00 | | | 205 843.00 |
682 INCREASES Total Statement of Provisions | 173 647.00 | | | 173 647.00 |
684 DECREASES in Total Provisions Statement | 205 843.00 | | | 205 843.00 |
