BR
Bdo Risques Professionnels
FR34 444 592 976
119 Bd La Bataille De Stalingrad Villeurbanne 69100
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Income Statement
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Financial year
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Preceding financial year
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|---|---|---|
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Turnover
Net sales revenue: total invoiced amounts for goods sold and services rendered, excluding VAT.
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€
2,025,054
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€
2,425,665
|
|
Other operating income
Operating income not related to core sales, such as government subsidies, insurance recoveries, or gains on asset disposals.
|
€
11
|
€
14
|
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Trade goods, raw and auxiliary materials
Cost of goods sold: purchase cost of merchandise, raw materials, and consumables used in production.
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€
2,055,836
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€
2,574,954
|
|
Services and miscellaneous goods
External services and miscellaneous goods: rent, utilities, maintenance, insurance, consulting, transport, etc.
|
€
1,126,510
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€
1,478,430
|
|
Operating taxes and dues
Operating taxes and duties charged to the business, such as property tax, business contribution and other levies (excluding corporate income tax).
|
€
35,242
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€
51,055
|
|
Remuneration, social security charges and pensions
Total employee costs: gross salaries, employer social security contributions, and pension contributions.
|
€
1,081,813
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€
1,346,436
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Depreciation and amortization of formation expenses, intangible and tangible assets
Depreciation of tangible assets and amortization of intangible assets and formation expenses for the financial year.
|
€
17,449
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€
16,561
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|
Write-downs on inventories, contracts in progress and trade receivables: additions (reversals)
Write-downs on inventories and trade receivables (additions) net of reversals of previously recorded write-downs.
|
€
422
|
€
5,061
|
|
Provisions for liabilities and charges: additions (uses and reversals)
Net movement in provisions for risks and charges: new provisions less amounts used and reversals of unused provisions.
|
€
85,258
|
€
30,000
|
|
Other operating expenses
Other operating expenses not classified above, such as property taxes, contribution charges, or minor losses.
|
€
2
|
€
23
|
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Operating expenses
Total operating expenses including non-recurring items: all costs related to the company's business activities.
|
€
2,346,697
|
€
2,927,566
|
|
Operating profit (Operating loss)
Operating result: total operating income minus total operating expenses. Indicates the profitability of core operations.
|
€
-290,861
|
€
-352,612
|
|
Financial returns
Total financial income including non-recurring items: interest, dividends, and gains from financial activities.
|
€
2,805
|
€
3,757
|
|
Cost of debt
Interest and charges on borrowed funds: interest paid on bank loans, bonds, and other financial liabilities.
|
€
18,489
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€
19,744
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Profit (Loss) for the year before taxes
Profit or loss before income taxes: operating result plus financial result, before tax charges.
|
€
-308,045
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€
-370,000
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Income taxes
Total income tax expense for the financial year, including current tax and adjustments for prior periods.
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|
|
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Profit (Loss) for the fiscal year
Net profit or loss for the financial year after all charges, depreciation, financial items, and taxes.
|
€
-338,974
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€
-379,802
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Assets
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Financial year
|
Preceding financial year
|
|---|---|---|
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FIXED ASSETS
Total fixed assets excluding formation expenses. Assets intended to be held for more than one financial year.
|
€
86,624
|
€
640,108
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Intangible fixed assets
Non-physical assets such as patents, licenses, goodwill, software, and capitalized R&D costs.
|
€
4,011
|
€
18,625
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|
Tangible fixed assets
Physical long-term assets used in operations including buildings, machinery, vehicles, and equipment.
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€
56,059
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€
68,939
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Land buildings
Real estate assets: land and constructed properties owned by the company for operational use or investment.
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|
|
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Plant machinery equipment
Industrial installations, production machinery, and technical equipment used in the company's core operations.
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|
|
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FUrniture vehicles
Office furniture, computer equipment, company vehicles, and other rolling stock.
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€
56,059
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€
68,939
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Assets under construction and prepayments
Tangible assets still being built or installed, and advance payments made for fixed assets not yet delivered.
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|
|
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Financial fixed assets
Long-term financial investments including participations in and receivables from affiliated or linked enterprises.
|
€
116,553
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€
116,375
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CURRENT ASSETS
Total current assets: assets expected to be converted into cash or consumed within one year or the normal operating cycle.
|
€
2,802,780
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€
2,651,460
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Inventories and orders in progress
Total inventories (raw materials, work in progress, finished goods, merchandise) and contracts in progress.
|
|
|
|
Trade receivables
Amounts owed by customers for goods delivered or services rendered, due within one year.
|
|
|
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Other receivables
Non-trade receivables due within one year, such as VAT receivables, tax refunds, or advances to employees.
|
€
2,558,852
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€
2,359,854
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Money investments
Short-term financial investments of excess cash, including term deposits and treasury bonds.
|
|
|
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Cash and cash equivalents
Cash balances in bank accounts and cash on hand at the balance sheet date.
|
€
14,580
|
€
117,851
|
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ASSETS
Total of all assets on the balance sheet (fixed assets + current assets). Must equal total liabilities and equity.
|
€
2,889,404
|
€
3,291,568
|
|
Liabilities
|
Financial year
|
Preceding financial year
|
|---|---|---|
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EQUITY
Total shareholders' equity: the residual interest in assets after deducting all liabilities. Includes capital, reserves, and retained earnings.
|
€
552,229
|
€
891,203
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Capital
Subscribed share capital: the nominal value of shares issued by the company as stated in the articles of association.
|
€
203,090
|
€
203,090
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|
Issue premiums
Amounts paid by shareholders above the nominal value of shares during capital increases.
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|
|
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Reserves
Retained profits set aside from distributable earnings, including legal, statutory, and voluntary reserves.
|
€
23,500
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€
23,500
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|
Accumulated profits losses
Cumulative retained earnings or losses carried forward from previous financial years.
|
€
-1,246,585
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€
-866,783
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PROVISIONS AND DEFERRED TAXES
Total provisions for liabilities and charges plus deferred tax liabilities.
|
|
|
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Amounts payable
Total liabilities: all amounts owed by the company, both current and non-current.
|
€
2,221,917
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€
2,370,365
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Trade debts payables
Amounts owed to suppliers for goods and services received, due within one year.
|
€
20,281
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€
20,281
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|
Liabilities related to taxes, remuneration and social security contributions
Combined liabilities for taxes due, employee remuneration payable, and social security contributions.
|
€
1,016,879
|
€
586,510
|
|
Accrued expenses
Accrued expenses (costs incurred but not yet invoiced) and deferred income (revenue received in advance).
|
€
371
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|
|
TOTAL LIABILITIES
Total liabilities and equity. Must equal total assets (balance sheet identity).
|
€
2,889,404
|
€
3,291,568
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