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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 | 4 488.00 | 974.00 | 3 513.00 | 4 488.00 |
040 Financial Assets | 50.00 | | 50.00 | 50.00 |
044 Total Fixed Assets | 4 538.00 | 974.00 | 3 563.00 | 4 538.00 |
050 Raw materials, supplies, in progress | 4 904.00 | | 4 904.00 | 4 904.00 |
060 Merchandise inventory | 40 548.00 | 943.00 | 39 604.00 | 40 548.00 |
064 Advances and down payments on orders | 19.00 | | 19.00 | 19.00 |
068 Receivables – Trade and related accounts | 1 490.00 | | 1 490.00 | 1 490.00 |
072 Receivables – Other | 14 036.00 | | 14 036.00 | 14 036.00 |
084 Cash | 10 305.00 | | 10 305.00 | 10 305.00 |
096 Total Current Assets + Prepaid Expenses | 71 304.00 | 943.00 | 70 360.00 | 71 304.00 |
110 Total Assets | 75 843.00 | 1 918.00 | 73 924.00 | 75 843.00 |
120 Share or Individual Capital | | | 60 000.00 | |
134 Retained Earnings | | | -4 881.00 | |
136 Profit for the Year | | | 8 366.00 | |
142 Total Equity - Total I | | | 63 484.00 | |
166 Suppliers and related accounts | | | 8 236.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 330.00 | | |
172 Other debts | | | 2 203.00 | |
176 Total debts | | | 10 439.00 | |
180 Liabilities Total | | | 73 924.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 6 135.00 | 5 954.00 | | 6 135.00 |
214 Production of goods sold - France | 61 818.00 | | | 61 818.00 |
218 Production of services sold - France | 1 804.00 | | | 1 804.00 |
232 Total operating income excluding VAT | 69 759.00 | 5 954.00 | | 69 759.00 |
234 Purchases of goods (including customs duties) | 21 090.00 | 16 989.00 | | 21 090.00 |
236 Inventory change (goods) | -17 535.00 | -23 012.00 | | -17 535.00 |
238 Purchases of raw materials and other supplies (including royalties | 31 769.00 | 18 693.00 | | 31 769.00 |
240 Inventory changes (raw materials and supplies) | 13 940.00 | -18 845.00 | | 13 940.00 |
242 Other external expenses | 9 081.00 | 12 844.00 | | 9 081.00 |
244 Taxes, duties and similar payments | 1 459.00 | 3 127.00 | | 1 459.00 |
254 Depreciation and amortization | 897.00 | 77.00 | | 897.00 |
256 Provisions | | 943.00 | | |
262 Other expenses | 21.00 | 19.00 | | 21.00 |
264 Total operating expenses | 60 725.00 | 10 836.00 | | 60 725.00 |
270 Operating profit | 9 033.00 | -4 882.00 | | 9 033.00 |
300 Exceptional expenses | 45.00 | | | 45.00 |
306 Income tax's | 623.00 | | | 623.00 |
310 Profit or loss | 8 366.00 | -4 881.00 | | 8 366.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
490 Total Fixed Assets (Gross Value) | 4 538.00 | | | 4 538.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 14 407.00 | | | 14 407.00 |
378 Amount of deductible VAT on goods and services | 6 848.00 | | | 6 848.00 |
