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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 | 10 577.00 | 1 728.00 | 8 849.00 | 10 577.00 |
040 Financial Assets | 1 679.00 | | 1 679.00 | 1 679.00 |
044 Total Fixed Assets | 12 256.00 | 1 728.00 | 10 528.00 | 12 256.00 |
050 Raw materials, supplies, in progress | 340.00 | | 340.00 | 340.00 |
060 Merchandise inventory | 38 403.00 | 4 275.00 | 34 127.00 | 38 403.00 |
068 Receivables – Trade and related accounts | 99.00 | | 99.00 | 99.00 |
072 Receivables – Other | 979.00 | | 979.00 | 979.00 |
084 Cash | 663.00 | | 663.00 | 663.00 |
096 Total Current Assets + Prepaid Expenses | 40 484.00 | 4 275.00 | 36 209.00 | 40 484.00 |
110 Total Assets | 52 740.00 | 6 003.00 | 46 736.00 | 52 740.00 |
120 Share or Individual Capital | | | 10 000.00 | |
136 Profit for the Year | | | 780.00 | |
142 Total Equity - Total I | | | 10 780.00 | |
156 Loans and similar debts | | | 9 487.00 | |
166 Suppliers and related accounts | | | 341.00 | |
169 Other debts including current accounts of partners for fiscal year N | | 20 484.00 | | |
172 Other debts | | | 26 128.00 | |
176 Total debts | | | 35 956.00 | |
180 Liabilities Total | | | 46 736.00 | |
182 Cost of fixed assets acquired or created during the financial year | | | 12 256.00 | |
195 Of which payables due in more than one year | | | 4 475.00 | |
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| 2 - Income statement | Amount year N | Amount year N-1 | | |
210 Sales of goods - France | 60 110.00 | | | 60 110.00 |
226 Operating subsidies received | 214.00 | | | 214.00 |
230 Other income | 35.00 | | | 35.00 |
232 Total operating income excluding VAT | 60 359.00 | | | 60 359.00 |
234 Purchases of goods (including customs duties) | 69 562.00 | | | 69 562.00 |
236 Inventory change (goods) | -38 403.00 | | | -38 403.00 |
238 Purchases of raw materials and other supplies (including royalties | 266.00 | | | 266.00 |
240 Inventory changes (raw materials and supplies) | -340.00 | | | -340.00 |
242 Other external expenses | 21 731.00 | | | 21 731.00 |
244 Taxes, duties and similar payments | 782.00 | | | 782.00 |
254 Depreciation and amortization | 1 728.00 | | | 1 728.00 |
256 Provisions | 4 275.00 | | | 4 275.00 |
262 Other expenses | -58.00 | | | -58.00 |
264 Total operating expenses | 59 544.00 | | | 59 544.00 |
270 Operating profit | 815.00 | | | 815.00 |
290 Exceptional income | 157.00 | | | 157.00 |
294 Financial expenses | 54.00 | | | 54.00 |
300 Exceptional expenses | 1.00 | | | 1.00 |
306 Income tax's | 137.00 | | | 137.00 |
310 Profit or loss | 780.00 | | | 780.00 |
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| 3 - Fixed assets - Depreciation - Capital gains, Capital losses | Amount for year N | | | |
452 INCREASES Tangible Assets – General Installations, Miscellaneous Fixtures | 10 577.00 | | | 10 577.00 |
482 INCREASES Financial Assets | 1 679.00 | | | 1 679.00 |
492 Total Fixed Assets (Increases) | 12 256.00 | | | 12 256.00 |
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| 4 - Relevé des Provisions - Amortissements dérogatoires - Déficits reportables | Amount for year N | | | |
374 Amount of VAT collected | 12 552.00 | | | 12 552.00 |
378 Amount of deductible VAT on goods and services | 14 740.00 | | | 14 740.00 |
642 INCREASES Provisions for depreciation – On inventories and work in progress | 4 275.00 | | | 4 275.00 |
682 INCREASES Total Statement of Provisions | 4 275.00 | | | 4 275.00 |
