| |
| 1 - Assets and liabilities (balance sheet) | Gross amount N | Amortization year N | Net year N | Net year N-1 |
010 Intangible Assets - Goodwill | 37 000.00 | | 37 000.00 | 37 000.00 |
040 Financial Assets | 4 500.00 | | 4 500.00 | 4 500.00 |
044 Total Fixed Assets | 41 500.00 | | 41 500.00 | 41 500.00 |
060 Merchandise inventory | 15 000.00 | | 15 000.00 | 15 000.00 |
064 Advances and down payments on orders | 8 772.00 | | 8 772.00 | 8 772.00 |
072 Receivables – Other | 1 469.00 | | 1 469.00 | 1 469.00 |
084 Cash | 9 974.00 | | 9 974.00 | 9 974.00 |
092 Prepaid expenses | 4 825.00 | | 4 825.00 | 4 825.00 |
096 Total Current Assets + Prepaid Expenses | 40 040.00 | | 40 040.00 | 40 040.00 |
110 Total Assets | 81 540.00 | | 81 540.00 | 81 540.00 |
120 Share or Individual Capital | | | 100.00 | |
134 Retained Earnings | | | -10 668.00 | |
136 Profit for the Year | | | 8 877.00 | |
142 Total Equity - Total I | | | -1 691.00 | |
166 Suppliers and related accounts | | | 14 475.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 64 274.00 | | |
172 Other debts | | | 68 757.00 | |
176 Total debts | | | 83 232.00 | |
180 Liabilities Total | | | 81 540.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 41 500.00 | |
184 Selling price excluding VAT of fixed assets sold during the financial year | | | 2 000.00 | |
| |
| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 51 854.00 | 19 620.00 | | 51 854.00 |
226 Operating subsidies received | 10 492.00 | 6 151.00 | | 10 492.00 |
230 Other income | 24.00 | | | 24.00 |
232 Total operating income excluding VAT | 62 369.00 | 25 771.00 | | 62 369.00 |
234 Purchases of goods (including customs duties) | 32 107.00 | 19 435.00 | | 32 107.00 |
236 Inventory change (goods) | -9 170.00 | -5 830.00 | | -9 170.00 |
242 Other external expenses | 22 024.00 | 19 460.00 | | 22 024.00 |
243 (including business tax) | 410.00 | | | 410.00 |
244 Taxes, duties and similar payments | 513.00 | 103.00 | | 513.00 |
250 Staff compensation | 5 837.00 | 2 981.00 | | 5 837.00 |
252 Social security contributions | 2 180.00 | 289.00 | | 2 180.00 |
262 Other expenses | 1.00 | 1.00 | | 1.00 |
264 Total operating expenses | 53 492.00 | 36 439.00 | | 53 492.00 |
270 Operating profit | 8 877.00 | -10 668.00 | | 8 877.00 |
290 Exceptional income | 2 000.00 | | | 2 000.00 |
300 Exceptional expenses | 2 000.00 | | | 2 000.00 |
310 Profit or loss | 8 877.00 | -10 668.00 | | 8 877.00 |
| |
| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
402 INCREASES Intangible assets – Goodwill | 37 000.00 | | | 37 000.00 |
482 INCREASES Financial Assets | 4 500.00 | | | 4 500.00 |
484 DECREASES Financial Assets | 2 000.00 | | | 2 000.00 |
490 Total Fixed Assets (Gross Value) | 2 000.00 | | | 2 000.00 |
492 Total Fixed Assets (Increases) | 41 500.00 | | | 41 500.00 |
494 Total Fixed Assets (Decreases) | 2 000.00 | | | 2 000.00 |
582 Total Capital Gains, Capital Losses (Residual Value) | 2 000.00 | | | 2 000.00 |
584 Total Capital Gains, Capital Losses (Sale Price) | 2 000.00 | | | 2 000.00 |
| |
| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 10 371.00 | | | 10 371.00 |
378 Amount of deductible VAT on goods and services | 6 801.00 | | | 6 801.00 |
