Test 1

Investissement de départ & ammortissements / Initial investment & Depreciation planning
Étape N° 1 : Estimation of fixed assets
Initial establishment fee > à 870 € Depreciation years Annuities %

Solicitor Fees 1 -
LAWYER 5,000 1 5,000 50.00%
architect 5,000 1 5,000 50.00%
Total first-time fees 10,000 10,000 100.00%
Amortization > à 870 € Depreciation years Annuities %

LICENSE 4 for the bar 1 -
Brand deposit expenses 200 1 200 100.00%
COST ENTRY SPA 1 -
COST ENTRY CHAIN 1 -
Total Depreciation 200 200 100.00%
Investment Depreciation years Annuities %

1 -
oven 4,960 5 992 2.79%
TRAVAUX 50,000 10 5,000 28.10%
laminoir 2,500 5 500 1.40%
equipment cafee 35,000 7 5,000 19.67%
blast chiller 10,000 5 2,000 5.62%
chambre froid 7,000 3 2,333 3.93%
mixer 3,000 1 3,000 1.69%
plan travail inox 1,200 3 400 0.67%
scale 500 1 500 0.28%
travux decoration 40,000 10 4,000 22.48%
fridge shop1 5,000 3 1,667 2.81%
fridge shop 2 5,000 3 1,667 2.81%
fridge gelato1 8,000 5 1,600 4.50%
plaques induction 600 1 600 0.34%
painmatic 4,000 3 1,333 2.25%
batteur 1,200 1 1,200 0.67%
1 -
1 -
1 -
1 -
1 -
1 -
1 -
1 -
1 -
1 -
1 -
1 -
1 -
1 -
1 -
1 -
Total Depreciation 177,960 Total depreciation 31,792 100.00%
Title Total Annuities Percentage
Initial establishment fee 10,000 10,000 5.31%
Amortization 200 200 0.11%
Depreciation 177,960 31,792 94.58%
Total investissement de départ 188,160 41,992 100.00%
Title Total Annuities Percentage

Depreciation 3 years 22,200 7,400 18.10%
Total Depreciation 122,660 21,492 100.00%
Recapitulatif Total Annuities Percentage

investments 3 years 22,200 7,400 18.10%
Total 122,660 21,492 100.00%
Breakdown of initial investment

45,000
40,000
40,000
35,000
35,000
30,000
25,460
25,000 22,200
20,000
15,000
10,000
5,000
-
investments 3 years investments 5 years investments 7 years investments 10 years
Répartition Investissements départ
18.10%
32.61% investments 3 years

investments 5 years
investments 7 years
investments 10 years
20.76%
18.10%
32.61% investments 3 years

investments 5 years
investments 7 years
investments 10 years
20.76%
28.53%
Initial contribution of the partners 200,000
CASH FLOW PART 50,000
Initial contribution of the partners for the loan 150,000

Apport supplémentaire
2) Amortization and repayment schedule
Amount of the loan 38,160

Duration Year 20
Interest's rate 3.00%
Anuity
Bank N Mensuality
Repayment capital N1 1,420
Interest N1 1,145
2,565
214
Loan schdule
Bank loan schedule
Borrowed capital 38,160
Number of year 20
Interest's rate 3.00%
annuity: 2,565
Refund
N° Due before the deadline Capital Interest
1 38,160 1,420 1,145
2 36,740 1,463 1,102
3 35,277 1,507 1,058
4 33,770 1,552 1,013
5 32,219 1,598 967
6 30,620 1,646 919
7 28,974 1,696 869
8 27,278 1,747 818
9 25,532 1,799 766
10 23,733 1,853 712
11 21,880 1,909 656
12 19,971 1,966 599
13 18,005 2,025 540
14 15,980 2,086 479
15 13,895 2,148 417
16 11,747 2,213 352
17 9,534 2,279 286
18 7,255 2,347 218
19 4,908 2,418 147
20 2,490 2,490 75
TOTAL 38,160 13,139
Page 9
Loan schdule
loan schedule
Due after expiry Annuity

36,740 2,565
35,277 2,565
33,770 2,565
32,219 2,565
30,620 2,565
28,974 2,565
27,278 2,565
25,532 2,565
23,733 2,565
21,880 2,565
19,971 2,565
18,005 2,565
15,980 2,565
13,895 2,565
11,747 2,565
9,534 2,565
7,255 2,565
4,908 2,565
2,490 2,565
0 2,565
Page 10
Bank loan
40,000
1; 36,740
35,000 2; 35,277
3; 33,770
4; 32,219
5; 30,620
30,000
6; 28,974
7; 27,278
25,000 8; 25,532
9; 23,733
20,000
15,000
10,000
5,000
-
1 2 3 4 5 6 7 8 9 1
Bank loan repayment
7,278
8; 25,532
9; 23,733
10; 21,880
11; 19,971
12; 18,005
13; 15,980
14; 13,895
15; 11,747
16; 9,534
17; 7,255
18; 4,908
8 9 10 11 12 13 14 15 16 17 18 1
9,534
17; 7,255
18; 4,908
19; 2,490
20; 0
17 18 19 20
Etape n° 2: Détermination du chiffre dáffaires prévisionnel / Determination of turnover forecast
Activité commerciale / commercial activity
Quantités
Prix de vente HT Coût matière HT /
achetées /
Product Quantités vendues / Quantities sold / Sales price Ingredients cost
Purchased
WITHOUT TAX WITHOUT TAX
quantities
small cakes and eclairs

hiraeth small cake 15,000 16,050.00 10.00 2.90
nuttylicious small cake 10,000 10,700.00 9.00 2.50
princess abricot small cake 10,000 10,700.00 8.00 1.70
chocolate fantasy small cake 10,000 10,700.00 9.00 2.20
pistachio cerry small cake 7,300 7,811.00 10.00 2.20
vanilla small cake 8,000 8,560.00 10.00 2.00
early gray tea éclair 6,000 6,420.00 8.00 1.40
pistachio éclair 8,000 8,560.00 8.00 1.50
champagne éclair 4,000 4,280.00 8.00 1.50
vanilla éclair 9,000 9,630.00 6.00 1.60
chocolae éclair 20,000 21,400.00 6.00 1.20
macaroons
vanillla macaron 40,000 42,800.00 3.20 0.80

chocolate macaron 40,000 42,800.00 3.30 0.50
raspberry macaron 40,000 42,800.00 3.30 0.50
lemon macaron 40,000 42,800.00 3.30 0.50
passion fruit macaron 30,000 32,100.00 3.30 0.70
hazelnnut macaron 50,000 53,500.00 3.30 0.50
0.00
0.00
vienoiseries
vienoiseries(Purchased quantities 20 %) 0.00
0.00
pain au chocolates 11,648 12,463.36 2.50 0.63
croissants 15,000 16,050.00 1.70 0.30
pistachio croisants 8,000 8,560.00 3.70 0.80
0.00
0.00
0.00
0.00
0.00
0.00
BANQUETS & SEMINAIRES / BANQUETS & SEMINAR
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ROOM SERVICE
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
BOUTIQUE SPA….20 %
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Totaux 381,948 408,684 5.98 1.30
Quantités
Prix de vente HT Coût matière HT /
achetées /
Product Quantités vendues / Quantities sold / Sales price Ingredients cost
Purchased
WITHOUT TAX WITHOUT TAX
quantities
Variations de stock / Variations of stock

small cakes and eclairs -
hiraeth small cake 3,045
nuttylicious small cake 1,750
princess abricot small cake 1,190
chocolate fantasy small cake 1,540
pistachio cerry small cake 1,124
vanilla small cake 1,120
early gray tea éclair 588
pistachio éclair 840
champagne éclair 420
vanilla éclair 1,008
chocolae éclair 1,680
macaroons -
- -
- -
- -
vanillla macaron 2,240
chocolate macaron 1,400
raspberry macaron 1,400
lemon macaron 1,400
passion fruit macaron 1,470
hazelnnut macaron 1,750
- -
- -
vienoiseries -
vienoiseries(Purchased quantities 20 %) -
- -
pain au chocolates 514
croissants 315
pistachio croisants 448
- -
- -
- -
- -
- -
- -
BANQUETS & SEMINAIRES / BANQUETS & SEMINARS -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
ROOM SERVICE -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
BOUTIQUE SPA….20 % -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Total variations de stock / Total stock changes (25,242)
Coût d’Achat des
Marchandises
Vendues / Purchase
Cost of Sold Goods
ommercial activity
Coût d'achat /
CA / Turn over CAMV
purchase cost
d eclairs
150,000 43,500 46,545
90,000 25,000 26,750
80,000 17,000 18,190
90,000 22,000 23,540
73,000 16,060 17,184
80,000 16,000 17,120
48,000 8,400 8,988
64,000 12,000 12,840
32,000 6,000 6,420
54,000 14,400 15,408
120,000 24,000 25,680
ns
128,000 32,000 34,240

132,000 20,000 21,400
132,000 20,000 21,400
132,000 20,000 21,400
99,000 21,000 22,470
165,000 25,000 26,750
- - -
- - -
ies
- - -
- - -
29,120 7,338 7,852
25,500 4,500 4,815
29,600 6,400 6,848
- - -
- - -
- - -
- - -
- - -
- - -
BANQUETS & SEMINARS
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
RVICE
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
A….20 %
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
1,753,220 360,598 385,840
Coût d'achat /
CA / Turn over CAMV
purchase cost
Services
macaroons
vienoiseries
BANQUETS & SEMINAIRES / BANQUETS & SEMINARS
ROOM SERVICE
HEBERGEMENT / HOSPATALITY
LOCATION Salle de réunion / salle de Banquet / COMMISSION DES
PARTENAIRES / Rental events or meetings rooms / FEES FROM PARTNER
Spa
Total
4.80%
50.25%
44.95%
Nbre prestations CA % CA Hotel
107,300 881,000 50.25%
240,000 788,000 44.95%
34,648 84,220 4.80%
0 - 0.00%
0 - 0.00%
0 - 0.00%
0 - 0.00%
0 0.00%
-
0 - 0.00%
381,948 1,753,220 100.00%

macaroons
vienoiseries
50.25% ROOM SERVICE
LOCATION Salle de réunion / salle de Banquet / COM-
MISSION DES PARTENAIRES / Rental events or meetings
rooms / FEES FROM PARTNER
Spa
Services

macaroons
vienoiseries
ROOM SERVICE
Total Restauration
Repartition CA Restauration / Tu
5%
50%
45%
Marge
Quantités
commerciale % CA
vendues / CA / Turn over CAMV
nette / Net Restauration
Quantities sold
trading margin
107,300 881,000 218,665 662,335 50.25%

240,000 788,000 147,660 640,340 44.95%
34,648 84,220 19,515 64,705 4.80%
0 - - - 0.00%
0 - - - 0.00%
0 - - - 0.00%
381,948 1,753,220 385,840 1,367,380 100.00%
tion CA Restauration / Turn over Repartition

macaroons
vienoiseries
50% BANQUETS & SEMINAIRES / BANQUETS & SEMINARS
ROOM SERVICE
% CA Hotel
Répartition CA Restauration / Turn over Repa
50.25% 1,000,000
44.95%
4.80%
0.00% 900,000 881,000
0.00%
0.00%
100.00% 800,000 788,000
700,000
600,000
500,000
400,000
300,000
/ BANQUETS & SEMINARS
200,000
100,000 84,220
-
-
small cakes and macaroons vienoiseries BANQUETS &
eclairs SEMINAIRES /
BANQUETS &
SEMINARS
on / Turn over Repartition
- - -
s BANQUETS & ROOM SERVICE BOUTIQUE
SEMINAIRES / SPA….20 %
BANQUETS &
SEMINARS
Repartition CA Hebergement / Distribu- Répartition CA autre
tion turnover Hospitality Breakdown of turnover
1 1
1 1
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- -
Répartition CA autres services / Répartition CA SPA / SPA turnover
eakdown of turnover other services breakdown
1
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
A / SPA turnover
own
- - - - - - - - - - - - - - - -
Nbre % CA total
Services CA
prestations Hebergement
HEBERGEMENT / HOSPATALITY 0 - #DIV/0!
tings rooms / FEES FROM PARTNER 0 - #DIV/0!
Spa 0 - #DIV/0!
Total 0 - #DIV/0!
Repartition CA Hebergement / Distribution turnover

Hospitality
HEBERGEMENT / HOSPA
LOCATION Salle de réun
Banquet / COMMISSION
PARTENAIRES / Rental e
meetings rooms / FEES F
NER
Spa
% CA
Repartition CA Total Hebergement / Distribution t
global accommodation
0.00% 1
0.00%
0.00% 1
0.00% ev
HEBERGE
HOSPATAL
-
on turnover
LOCATION Salle de réunion / salle de
Banquet / COMMISSION DES
PARTENAIRES / Rental events or
meetings rooms / FEES FROM PART-
NER
Spa
nt / Distribution turnover total
odation
1
LOCATION Salle de réu-

nion / salle de Banquet /
1 COMMISSION DES
PARTENAIRES / Rental
events or meetings rooms /
HEBERGEMENT
FEES FROM
/ PARTNER
HOSPATALITY; - ; - Spa; -
-
Étape N° 4 : Estimation du besoin en fonds de roulement / Step 4: Estimate working
1. Estimation des stocks prévisionnels moyens / 1. Estimated

average forecast stocks
Consommation de matières premières et de pièces /

Consumption of raw materials and parts
Rotation des stocks / Stock rotation
Stock moyen de matières premières à financer /
Average stock of raw materials to finance
Total stocks à financer / Total stocks to finance
2. Estimation des créances clients à financer / Estimate of trade

receivables to be financed
CA HT / turnover excluding taxes

Délai moyen de paiement des clients / Average
customer's payment delay
Créances clients à financer PAR JOUR / Customer
receivables to be financed BY DAY
3. Estimation des dettes fournisseurs / Estimate of trade

payables
Achats de marchandises HT / Purchase of goods taxes

free
Délai moyen de règlement aux fournisseurs / Average
time of payment to suppliers
Dettes fournisseurs de marchandises PAR JOUR /
Debts suppliers of merchandise PER DAY
Dettes fournisseurs / trade payables
Besoin en fonds de roulement / Needs in funds
Besoin en fonds de roulement QUOTIDIEN / Working

capital requirements DAILY
oulement / Step 4: Estimate working capital requirements
Nombre de fois
que le stock se
renouvelle en
cours d’année
385,840 €
104
3,710 €
3,710 €
Donnée à
introdui(nombre de
jours, en fonction
des usages de la
branche)
After discount
1,735,688
10
48,214
After discount
356,992
30
29,749
29,749
22,174
Étape N° 2bis : Estimation des dépenses publicitaires / Step N ° 2bis:
Estimation of advertising expenses
Dépenses de communication / Communication expenses Unités / units € par unité

Communication média / Media communication
Campagne radio / Radio campaign
Campagne télévision / TV campaign
Presse quotidienne / Daily Press
Presse hebdomadaire / Weekly press
Affichage / advertisment display
Présence internet / Internet presence 2000.00
Communication hors média / Non-media communication
Emballage logo / Packaging logo 2500.00 1.60
Catalogues, brochures / Catalogs, brochures 1000.00
Sponsoring
Marketing direct (phoning, mailing,…)
Autres (à préciser) / Other (s) to be specified)
Total général / Grand total
Étape N° 3 : Estimation des dépenses de personnel / Step 3: Estimate of staff

costs
Montant Salaires nets pour 1
Unités (10 ; 5 ; 1 ; 0,5 ;
EXTRA vacation / Amount Net wages for 1
0.75)
vacation
CUISINE / cooked
MAITRE D'HÔTEL
PLONGEUR / dishwasher
HOSTESS
Total 0.00 -
Montant Salaires nets pour 1
Unités (10 ; 5 ; 1 ; 0,5 ;
Qualification vacation / Amount Net wages for 1
0.75)
vacation
CADRES / managerial staff
MANAGER 1.00 2,000
NON CADRES / STAFF
PLONGEUR 1.00 1,200

COMMIS pattiserie 2.00 1,400
barista 1.00 1,400
stagiere pastry 1.00 800
seller 2.00 1,800
TOTAL 8.00 8,600
Euros Total
-
-
-
-
- Total Média communication
- -
4,000
-
-
Communication hors média / Non-media
-
communication
- 4,000
4,000
Salaires nets / Charges salariales /

Charges en % / Charges in%
Net wages Wage costs
- 28.51% -
- 28.51% -
- 28.51% -
- 28.51% -
- 28.51% -
- 28.51% -
- 28.51% -
- 28.51% -
- -
Salaires nets / Charges salariales /
Charges en % / Charges in%
Net wages Wage costs
- 28.00% -
2,000 28.00% 560
- 28.00% -
- 28.00% -
- 28.00% -
- 28.00% -
- 28.00% -
- 28.00% -
- 28.00% -
- 28.00% -
- 28.00% -
- 25.51% -
1,200 25.51% 306
2,800 25.51% 714
1,400 25.51% 357
800 25.51% 204
3,600 25.51% 918
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
- 25.51% -
11,800 3,060
Charges Montant % CA Hotel
ièces / Consumption of raw materials and parts 336,986 28.53%
Non-stocked purchases of materials and supplies 179,322 15.18%
Total external expenses related to the investment 322,876 27.33%
ivité / Total external expenses related to activity 72,873 6.17%
Total impôts et taxes / Total taxes 16,103 1.36%
Total charges de personnel / Total staff costs 253,110 21.43%
aissables / Total operating expenses disbursable 1,181,271 100.00%
400,000
350,000
300,000
250,000
200,000
150,000
100,000
50,000
-
Répartition CED
Consommation de matière
mières et de pièces / Cons
raw materials and parts
21.43% Total Achats non stockés
28.53% et de fournitures / Total No
purchases of materials an
1.36% Total charges externes lié
l’investissement / Total ex
6.17% expenses related to the in
ment
Total charges externes lié
áctivité / Total external ex
15.18% lated to activity
Total impôts et taxes / Tot
27.33%
Total charges de personne
staff costs
Consommation de matières pre-
mières et de pièces / Consumption of
raw materials and parts
Total Achats non stockés de matières
et de fournitures / Total Non-stocked
purchases of materials and supplies
Total charges externes liées à
l’investissement / Total external
expenses related to the invest-
ment
Total charges externes liées à l
áctivité / Total external expenses re-
lated to activity
Total impôts et taxes / Total taxes
Total charges de personnel / Total
staff costs
Coûts variables / Coûts fixes /
Postes
Variable costs Fixed costs
336,986
Consumption of raw materials and parts ###
Fournitures non stockables (eau, gaz, électricité, etc.) /
175,322
Non-storable supplies (water, gas, electricity, etc.)
Matériel Produits d'entretien / Material Care products 500
Entretien Linge Hebergement / Maintenance Linen
-
HOSPATALITY
MAINTENANCE LINEN CATERING FOR HOTEL / SPA /
-
RESTAURANT / ETC.
Entretien Uniformes Années / Cleaning Uniforms Years 3,000

DIVERS / VARIOUS -
Fournitures administratives / Administrative supplies 500
Amenities -
Sous-traitance/société sécurité / Subcontracting/security
-
company
INAUGURATION / GRAND OPENING 2,000
Loyers et charges locatives / Rent and rental charges 298,047
Redevance à la chaine / Royalty fee to the chain -
Banqueting rentals -
Redevance commerciale RESTAURANT
(FOURCHETTE...) / Commercial royalty fee -
RESTAURANT (FOURCHETTE...)
REDEVANCE SPA / SPA ROYALTY FEE -
LOYALTY PROGRAM -
Redevance commerciale (voyage privé, etc.) /
-
Commercial royalty fee (private trip, etc.)
Entretien et réparations / Maintenance and repairs 1,500
Primes d’assurances / Insurance premiums 17,532
Frais de formation continue, séminaires / Continuing
3,797
education expenses, seminars
EXTRA FOR BANQUETING -
Rémunération d’intermédiaires et honoraires /
-
Remuneration of intermediates and fees
Publicité, publications, relations publiques / Advertising,
4,000
Publications, Public Relations
DIVERS / VARIOUS -
DIVERS / VARIOUS -
Frais postaux et de télécommunication / Postal and
-
telecommunication costs
Services bancaires et assimilés / Banking and similar
35,064
services
special bonus -
DIVERS / VARIOUS -
DIVERS / VARIOUS -
DIVERS / VARIOUS -
Visite médicale / Compulsori health check 200
Mutuelle / MUTUAL HEALTH INSURANCE 5,760
Transports / flat rate monthly transport allowance 3,309
Prime d’intéressement / Incentive bonus 17,532
Comité Entreprise / Company Committee -
Indemnités repas / Meal allowance 7,008
LOAN / YEAR 2,565
DIVERS / VARIOUS -
CFE + CVAE / TAXES 15,954
IFA / TAXES -
1% patronnal 149
SACEM / MUSIC FEE -
REDEVANCE TV / TV FEE -
Total charges de personnel / Total staff costs 253,110
Total 396,392 787,444
Calcul du seuil de rentabilité / Break-even JOUR

calculation
Chiffre d'affaires annuel / Annual sales 1,753,220 209
Marge sur coûts variables (CA-CV) / Margin on variable
1,356,828 DATE
costs
Charges fixes / Fixed charges 787,444 7/25/2024
Seuil de rentabilité (Chiffre d'affaires*Coûts fixes/Marge

sur coût variable) / "Break-even point (Turnover * Fixed
1,017,492
costs / Margin
on variable cost) "
146,102
MOIS CA SR
Janvier 146,102 1,017,492
POINT MORT / breakpoint management
Février
4,000,000 292,203 1,017,492
Mars 438,305 1,017,492
Avril 584,407 1,017,492 3,506,440
Mai
3,500,000 730,508 1,017,492
Juin 876,610 1,017,492
Juillet 1,022,712 1,017,492
3,000,000
Août 1,168,813 1,017,492
Septembre 1,314,915 1,017,492
Octobre 1,461,017 1,017,492
2,500,000
Novembre 1,607,118 1,017,492
Décembre 1,753,220 1,017,492
Janvier 1,899,322 1,017,492
2,000,000
Février 2,045,423 1,017,492
Mars 2,191,525 1,017,492
Avril
1,500,000 2,337,627 1,017,492
Mai 2,483,728 1,017,492
Juin 2,629,830 1,017,492
Juillet
1,000,000 2,775,932 1,017,492
Août 2,922,033 1,017,492
Septembre 3,068,135 1,017,492
500,000
Octobre 3,214,237 1,017,492
Novembre 3,360,338 1,017,492
Décembre 3,506,440 1,017,492
0
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Av M Ju ill Ao Av M Ju ill Ao
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Se N Dé Se N Dé
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3,506,440
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N Dé
Tableau de financement / Financing table
Ressources financières / Financial

Besoins financiers / Financial needs
ressources
Capacité d
investments 188,160 áutofinancement / Self-
financing capacity
Besoin en fonds de Apports en capital /

22,174
roulement / Need in funds Capital contributions
Remboursement d
Emprunts à long terme /
émprunts / 1,420
Long-term loans
Reimbursement of loans
Total besoins / Total Total ressources / Total
211,754
needs resources
Excédent de ressources 388,943
ng table
s financières / Financial
ressources
412,537
150,000
38,160
600,697
Compte de résultat prévisionnel sous forme de liste / Forecast income statemen
form of a list
Montant net des ventes de marchandises / Net amount

of merchandise sales 1,753,220
Prestations de services / Services
Charges déxploitation décaissables / Operating

expenses disbursable services
336,986
Consumption of raw materials and parts
Achats non stockés de matières et de fournitures / Non-
179,322
stocked purchases of materials and supplies
Charges externes liées à línvestissement / External
322,876
expenses related to the investment
Charges externes liées à láctivité / External expenses
72,873
related to the activity
Impôts et taxes / Dues and taxes 16,103
Charges de personnel / staff costs 253,110
Excédent brut déxploitation / Gross operating surplus
Dotations aux corrections de valeurs sur immob. incorp. /
Provisions for impairment of intangible assets
Dotations aux corrections de valeurs sur immob. corp. /
Provisions for value adjustments on property, plant and
equipment
Résultat déxploitation / Operating result
Charges financières / Financial expenses
Résultat courant avant impôts / Current result before ta
Impôts "IS" 28% / Tax on companies 28%
Résultat / result
Participation / dividing
Résultat net de léxercice / Net result of the exercise
Capacité dáutofinancement / Self-financing
capacity
Résultat net de léxercice / net profit
Capacité dáutofinancement / Self-financing
capacity
Forecast income statement in the
1,753,220
-
1,181,271
571,949
10,200
31,792
529,957
1,145
528,813
148,068
380,745
-
380,745
380,745
412,537
Income statement 10 YEAR
Increase
EXERCICES / fiscal year
in %
Chiffre d’affaires HT / Turnover
ANNÉE 1 ANNÉE 2 ANNÉE 2
excluding VAT
Montant net des ventes de marchandises /

1,753,220 3.00% 1,805,817
Net amount of merchandise sales
Prestations de services / Services - 1.00% -
Total Chiffre d’affaires / Total
1,753,220 1,805,817
Turnover
Achats consommés HT / Purchases

consumed Excluding Tax
Marchandises (vendues) / merchandise

336,986 1.00% 340,356
(sold)
Total achats consommés / Total
336,986 340,356
purchases consumed
Marge brute globale / Gross margin 1,416,234 1,465,460
Charges externes dont : / External

expenses of which:
Sous-traitance/société sécurité /
- 1.00% -
Subcontracting/security company
Loyers et charges locatives / Rent and
298,047 1.00% 301,028
rental charges
DIVERS / VARIOUS -
Redevance à la chaine / Royalty fee to the
- 1.00% -
chain
Banqueting rentals - 1.00% -
Redevance commerciale RESTAURANT
(FOURCHETTE...) / Commercial royalty fee - 1.00% -
RESTAURANT (FOURCHETTE...)
REDEVANCE SPA / SPA ROYALTY FEE - 1.00% -
LOYALTY PROGRAM - 1.00% -
Redevance commerciale (voyage privé,
etc.) / Commercial royalty fee (private trip, - 1.00% -
etc.)
Fournitures administratives /
500 1.00% 505
Administrative supplies
Entretien et réparations / Maintenance and
1,500 1.00% 1,515
repairs
Matériel Produits d'entretien / Material
500 1.00% 505
Care products
Entretien Linge Hebergement /
- 1.00% -
Maintenance Linen HOSPATALITY
MAINTENANCE LINEN CATERING FOR
- 1.00% -
HOTEL / SPA / RESTAURANT / ETC.
Entretien Uniformes Années / Cleaning
3,000 1.00% 3,030
Uniforms Years
DIVERS / VARIOUS - 1.00% -
Page 62
Fournitures non stockables (eau, gaz,
électricité, etc.) / Non-storable supplies 175,322 1.00% 177,075
(water, gas, electricity, etc.)
Primes d’assurances / Insurance premiums 17,532 1.00% 17,708
Frais de formation continue, séminaires /

3,797 1.00% 3,835
Continuing education expenses, seminars
Rémunération d’intermédiaires et
honoraires / Remuneration of - 1.00% -
intermediates and fees
Publicité, publications, relations publiques /

4,000 1.00% 4,040
Advertising, Publications, Public Relations
Amenities - 1.00% -
INAUGURATION / GRAND OPENING 2,000
EXTRA FOR BANQUETING - 1.00% -
Frais postaux et de télécommunication /
- 1.00% -
Postal and telecommunication costs
Services bancaires et assimilés / Banking
35,064 36,116
and similar services
Mutuelle / MUTUAL HEALTH INSURANCE 5,760 1.00% 5,818

special bonus - 1.00% -
DIVERS / VARIOUS -
Visite médicale / Compulsori health check 200 1.00% 202
Transports / flat rate monthly transport

3,309 1.00% 3,342
allowance
Prime d’intéressement / Incentive bonus 17,532 1.00% 17,708
Comité Entreprise / Company Committee - 1.00% -

Indemnités repas / Meal allowance 7,008 1.00% 7,078
Total charges externes / Total
575,072 579,504
external charges
Valeur ajoutée / added value 841,162 885,957
Subvention d’exploitation /
Operating grant
Charges de personnel, dont : / Staff
costs, of which:
Rémunération net des salariés / Net
141,600 1.00% 143,016
remuneration of employees
Charges salariales / Wage costs STAFF +
111,510 112,625
EXTRA
253,110 255,641
staff costs
Impôts et taxes / Dues and taxes 16,103 16,582
Page 63
Excédent Brut d’Exploitation / Gross
Operating Surplus
571,949 613,734
Dotations aux amortissements /
41,992 31,792
Depreciation and amortization
Résultat d’exploitation / Operating
profit
529,957 581,942
Produits financiers / Financial
products
Charges financières (Intérêts des
emprunts...) / Financial charges 1,145 1,102
(interest on loans ...)
Résultat Courant avant impôt / Profit
before tax
528,813 580,840
Résultat imposable / Taxable result 528,813 580,840

Impôts sur bénéfice 28 % / Taxes on
148,068 162,635
profit 28 %
Résultat brut / Net brut 380,745 418,205
Résultat net de léxercice / Net
380,745 418,205
Profit
Capacité d’autofinancement / Self-
financing capacity
422,737 449,997
EXERCICES / fiscal year ANNÉE 1 ANNÉE 2
Page 64
COMPTE DE RÉSULTAT SUR 10 ANS / INC

Increase Increase Increase
in % in % in %
ANNÉE 3 ANNÉE 3 ANNÉE 4 ANNÉE 4 ANNÉE 5 ANNÉE 5
2.00% 1,841,933 1.00% 1,860,352 1.00% 1,878,956
1.00% - 1.00% - 1.00% -

1,841,933 1,860,352 1,878,956
1.00% 343,760 1.00% 347,198 1.00% 350,670
343,760 347,198 350,670
1,498,173 1,513,155 1,528,286
1.00% - 1.00% - 1.00% -
1.00% 304,038 1.00% 307,079 1.00% 310,149
1.00% - 1.00% - 1.00% -

1.00% - 1.00% - 1.00% -
1.00% - 1.00% - 1.00% -
1.00% - 1.00% - 1.00% -

1.00% - 1.00% - 1.00% -
1.00% - 1.00% - 1.00% -
1.00% 510 1.00% 515 1.00% 520
1.00% 1,530 1.00% 1,545 1.00% 1,561
1.00% 510 1.00% 515 1.00% 520
1.00% - 1.00% - 1.00% -
1.00% - 1.00% - 1.00% -
1.00% 3,060 1.00% 3,091 1.00% 3,122

1.00% - 1.00% - 1.00% -
Page 65
1.00% 178,846 1.00% 180,634 1.00% 182,441
1.00% 17,885 1.00% 18,063 1.00% 18,244
1.00% 3,873 1.00% 3,912 1.00% 3,951
1.00% - 1.00% - 1.00% -
1.00% 4,080 1.00% 4,121 1.00% 4,162
1.00% - 1.00% - 1.00% -
1.00% - 1.00% - 1.00% -

1.00% - 1.00% - 1.00% -
1.00% - 1.00% - 1.00% -
36,839 37,207 37,579
1.00% 5,876 1.00% 5,935 1.00% 5,994

1.00% - 1.00% - 1.00% -
1.00% - 1.00% - 1.00% -
1.00% - 1.00% - 1.00% -

1.00% 204 1.00% 206 1.00% 208
1.00% 3,375 1.00% 3,409 1.00% 3,443
1.00% 17,885 1.00% 18,063 1.00% 18,244
1.00% - 1.00% - 1.00% -

1.00% 7,149 1.00% 7,220 1.00% 7,293
1.00% - 1.00% - 1.00% -
585,660 591,516 597,432
912,513 921,638 930,855
1.00% 144,446 1.00% 145,891 1.00% 147,350
113,751 114,888 116,037
258,197 260,779 263,387

16,910 17,078 17,247
Page 66
637,406 643,781 650,221
31,792 31,792 31,792
605,614 611,989 618,429
1,058 1,013 967
604,556 610,976 617,462
604,556 610,976 617,462
169,276 171,073 172,889
435,280 439,903 444,573

47,194
435,280 439,903 397,379
467,072 471,695 429,171

Page 67
T SUR 10 ANS / INCOME STATEMENT OVER 10 years

Increase Increase Increase
in % in % in %
ANNÉE
ANNÉE 6 ANNÉE 7 ANNÉE 7 ANNÉE 8
6
1.00% 1,897,745 1.00% 1,916,723 1.00%
1.00% - 1.00% - 1.00%

1,897,745 1,916,723
1.00% 354,176 1.00% 357,718 1.00%
354,176 357,718
1,543,569 1,559,005
1.00% - 1.00% - 1.00%
1.00% 313,251 1.00% 316,383 1.00%
1.00% - 1.00% - 1.00%

1.00% - 1.00% - 1.00%
1.00% - 1.00% - 1.00%
1.00% - 1.00% - 1.00%

1.00% - 1.00% - 1.00%
1.00% - 1.00% - 1.00%
1.00% 526 1.00% 531 1.00%
1.00% 1,577 1.00% 1,592 1.00%
1.00% 526 1.00% 531 1.00%
1.00% - 1.00% - 1.00%
1.00% - 1.00% - 1.00%
1.00% 3,153 1.00% 3,185 1.00%

1.00% - 1.00% - 1.00%
Page 68
1.00% 184,265 1.00% 186,108 1.00%
1.00% 18,427 1.00% 18,611 1.00%
1.00% 3,990 1.00% 4,030 1.00%
1.00% - 1.00% - 1.00%
1.00% 4,204 1.00% 4,246 1.00%
1.00% - 1.00% - 1.00%
1.00% - 1.00% - 1.00%

1.00% - 1.00% - 1.00%
1.00% - 1.00% - 1.00%
37,955 38,334
1.00% 6,054 1.00% 6,114 1.00%

1.00% - 1.00% - 1.00%
1.00% - 1.00% - 1.00%
1.00% - 1.00% - 1.00%

1.00% 210 1.00% 212 1.00%
1.00% 3,478 1.00% 3,512 1.00%
1.00% 18,427 1.00% 18,611 1.00%
1.00% - 1.00% - 1.00%

1.00% 7,365 1.00% 7,439 1.00%
1.00% - 1.00% - 1.00%
603,406 609,440
940,163 949,565
1.00% 148,823 1.00% 150,311 1.00%
117,198 118,370
266,021 268,681
17,418 17,591
Page 69
656,724 663,293
31,792 31,792
624,932 631,501
919 869
624,014 630,632
624,014 630,632
174,724 176,577
449,290 454,055
47,704 48,218
401,586 405,837
433,378 437,629
ANNÉE 6 ANNÉE 7
Page 70
ears
Increase Increase
in % in %
ANNÉE 1
ANNÉE 8 ANNÉE 9 ANNÉE 9 ANNÉE 10
0
1,935,890 1.00% 1,955,249 1.00% 1,974,801
- 1.00% - 1.00% -
1,935,890 1,955,249 1,974,801
361,295 1.00% 364,908 1.00% 368,557
361,295 364,908 368,557
1,574,595 1,590,341 1,606,244
- 1.00% - 1.00% -
319,547 1.00% 322,743 1.00% 325,970
- 1.00% - 1.00% -
- 1.00% - 1.00% -
- 1.00% - 1.00% -
- 1.00% - 1.00% -
- 1.00% - 1.00% -
- 1.00% - 1.00% -
536 1.00% 541 1.00% 547
1,608 1.00% 1,624 1.00% 1,641
536 1.00% 541 1.00% 547
- 1.00% - 1.00% -
- 1.00% - 1.00% -
3,216 1.00% 3,249 1.00% 3,281

- 1.00% - 1.00% -
Page 71
187,969 1.00% 189,849 1.00% 191,747
18,797 1.00% 18,985 1.00% 19,175
4,071 1.00% 4,111 1.00% 4,152
- 1.00% - 1.00% -
4,289 1.00% 4,331 1.00% 4,375
- 1.00% - 1.00% -
- 1.00% - 1.00% -
- 1.00% - 1.00% -
- 1.00% - 1.00% -
38,718 39,105 39,496
6,175 1.00% 6,237 1.00% 6,300

- 1.00% - 1.00% -
- 1.00% - 1.00% -
- 1.00% - 1.00% -
214 1.00% 217 1.00% 219
3,547 1.00% 3,583 1.00% 3,619
18,797 1.00% 18,985 1.00% 19,175
- 1.00% - 1.00% -
7,514 1.00% 7,589 1.00% 7,665
- 1.00% - 1.00% -
615,534 621,690 627,907
959,060 968,651 978,338
151,814 1.00% 153,333 1.00% 154,866
119,553 120,749 121,956
271,368 274,081 276,822

17,765 17,941 18,119
Page 72
669,928 676,628 683,396
31,792 31,792 31,792
638,136 644,836 651,604
818 766 712
637,317 644,070 650,892
637,317 644,070 650,892
178,449 180,340 182,250
458,868 463,731 468,642

48,738 49,263 49,793
410,131 414,468 418,849
441,923 446,260 450,641

Page 73
Chiffre d’affaires HT / Turnover

excluding VAT
Montant net des ventes de marchandises /

Net amount of merchandise sales
Prestations de services / Services
Total Chiffre d’affaires / Total Turnover
Achats consommés HT / Purchases

consumed Excluding Tax
Marchandises (vendues) / merchandise

(sold)
Total achats consommés / Total
purchases consumed
Marge brute globale / Gross gross
margin
Charges externes dont : / External
expenses of which:
Sous-traitance/société sécurité /
Subcontracting / security company
Loyers et charges locatives / Rent and rental
charges
CONSULTANT MIA
Redevance à la chaine / Fee to the chain
DIVERS / VARIOUS
DIVERS / VARIOUS
REDEVANCE SPA / SPA REDEVANCE

DIVERS / VARIOUS
Redevance commerciale (voyage privé, etc.)
/ Commercial royalty (private trip, etc.)
Fournitures administratives / Administrative

supplies
Entretien et réparations / Maintenance and
repairs
Matériel Produits d'entretien / Material Care
products
Entretien Linge Hebergement / Maintenance
Linen HOSPATALITY
MAINTENANCE LINEN CATERING FOR
HOTEL / SPA / RESTAURANT / ETC.
Entretien Uniformes Années / Cleaning
Uniforms Years
DIVERS / VARIOUS
Page 74
Fournitures non stockables (eau, gaz,
électricité, etc.) / Non-storable supplies
(water, gas, electricity, etc.)
Primes d’assurances / Insurance premiums
Frais de formation continue, séminaires /

Continuing education expenses, seminars
Rémunération d’intermédiaires et honoraires

/ Remuneration of intermediaries and fees
Publicité, publications, relations publiques /

Advertising, Publications, Public Relations
Amenities
INAUGURATION
EXTRA
DIVERS / VARIOUS
Frais postaux et de télécommunication /
Postal and telecommunication costs
Services bancaires et assimilés / Banking
and similar services
Mutuelle
DIVERS / VARIOUS
DIVERS / VARIOUS
AUDIT
DIVERS / VARIOUS
Visite médicale / Medical visit
Transports
Prime d’intéressement / Incentive bonus
Comité Entreprise / Company Committee

Indemnités repas / Meal allowances
Uniformes / uniforms
Total charges externes
Valeur ajoutée
Subvention d’exploitation
Charges de personnel, dont :
Rémunération net des salariés
Charges salariales

staff costs
Impôts et taxes / Dues and taxes
Page 75
Excédent Brut d’Exploitation / Gross
Operating Surplus
Dotations aux amortissements /
Depreciation and amortization
Résultat d’exploitation / Operating
profit
Produits financiers / Financial products
Charges financières (Intérêts des

emprunts...) / Financial charges
(interest on loans ...)
Résultat Courant avant impôt / Profit
before tax
Résultat imposable / Taxable result
Impôts sur bénéfice 28 % / Taxes on

profit 28 %
Résultat net / Net profit
Résultat net de léxercice /
Capacité d’autofinancement / Self-
financing capacity
Page 76
Exercice ANNÉE 1 ANNÉE 2 ANNÉE 3
Restauration / restoration 1,753,220 1,805,817 1,841,933
Hébergement /
- - -
HOSPATALITY
Marge brute globale / Gross
1,416,234 1,465,460 1,498,173
gross margin
Total charges externes /
575,072 579,504 585,660
Total external charges
Valeur ajoutée / Added value 841,162 885,957 912,513
Excédent brut d'exploitation /
571,949 613,734 637,406
Gross operating surplus
Résultat d'exploitation /
529,957 581,942 605,614
Operating profit
Résultat net / Net profit 380,745 418,205 435,280
Année 1 Année 2 Année 3
Évolution Activité /
Evolution Activity
Exercice ANNÉE 1 ANNÉE 2 ANNÉE 3

Restauration / restoration 1,753,220 52,597 36,116
Hébergement /
- - -
HOSPATALITY
Marge brute globale / Gross
1,416,234 49,227 32,713
gross margin
Total charges externes /
528,813 4,432 6,156
Total external charges
Valeur ajoutée / Added value 528,813 44,795 26,557
Excédent brut d'exploitation /
571,949 41,785 23,672
Gross operating surplus
Résultat d'exploitation /
529,957 51,985 23,672
Operating profit
Résultat net / Net profit 380,745 37,460 17,075
Capacité d'autofinancement /
841,162 27,260 17,075
cash flow
ANNÉE 4 ANNÉE 5 ANNÉE 6 ANNÉE 7 ANNÉE 8
1,860,352 1,878,956 1,897,745 1,916,723 1,935,890
- - - - -
1,513,155 1,528,286 1,543,569 1,559,005 1,574,595
591,516 597,432 603,406 609,440 615,534
921,638 930,855 940,163 949,565 959,060
643,781 650,221 656,724 663,293 669,928
611,989 618,429 624,932 631,501 638,136

439,903 397,379 401,586 405,837 410,131
Année 4 Année 5 Année 6 Année 7 Année 8
ANNÉE 4 ANNÉE 5 ANNÉE 6 ANNÉE 7 ANNÉE 8

18,419 18,604 18,790 18,977 19,167
- - - - -
14,982 15,132 15,283 15,436 15,590
5,857 5,915 5,974 6,034 6,094
9,125 9,216 9,309 9,402 9,496
6,376 6,439 6,504 6,569 6,634
6,376 6,439 6,504 6,569 6,634

4,623 (42,524) 4,208 4,251 4,294
4,623 (42,524) 4,208 4,251 4,294
ANNÉE 9 ANNÉE 10
1,955,249 1,974,801
Evolution Résult
- - 500,000
1,590,341 1,606,244 450,000

418,205 435,280 439,903
400,000 380,745
621,690 627,907 397,379
350,000
968,651 978,338 300,000
676,628 683,396 250,000
200,000
644,836 651,604
150,000
414,468 418,849
100,000
Année 9 Année 10
50,000
-
1 2 3 4 5
ANNÉE 9 ANNÉE 10
19,359 19,552
- -
15,746 15,903
6,155 6,217
9,591 9,687
6,701 6,768
6,701 6,768
4,337 4,381
4,337 4,381
Evolution Résultat net
35,280 439,903 418,849

401,586 405,837 410,131 414,468
397,379
4 5 6 7 8 9 10
2,500,000
2,000,000
1,500,000
1,000,000
500,000
-
-
ANNÉE 1 ANNÉE 2
Restauration / restora
2 ANNÉE 3 ANNÉE 4 AN
Restauration / restoration Hébergement / HOSPATALITY Marge brute globale / Gross gross margin Total charges externes / T
gin Total charges externes / Total external charges Valeur ajoutée / Added value Excédent brut d'exploitation / Gross operating surplus
tion / Gross operating surplus Résultat d'exploitation / Operating profit Résultat net / Net profit
ANNÉE 9 ANNÉE 10
TVA FOOD 10% 175,322
TVA ALCOOL + SERVICES 20% 0
Mois / Month 1 2
ventes de marchandises TTC (automatiquement rajouté) /

merchandise sales tax incl. (automatically added) 160,712 160,712
Prestations de services TTC (automatiquement rajouté) / Services
included VAT (automatically added) 0 0
Total ventes encaissées / Total sales collected 160,712 160,712
Apports des associés / Initial contribution of the partners 50,000
Total encaissements / Total receipts 210,712 160,712
Remboursements d’emprunts (mensualités) / Repayment of loans

(monthly payments) 214 214
Total remboursements / Total refunds 214 214
Achats de marchandises (paiements) / Merchandise purchases
(payments) 32,295 32,295
Total achats de marchandises et de matières premières
TTC / Total purchases of goods and raw materials VAT

included 32,295 32,295
Fournitures non stockables (eau, gaz, électricité, etc.) / Non-storable
supplies (water, gas, electricity, etc.) 16,802 16,802
Matériel Produits d'entretien / Material Care products 48 48
Entretien Linge Hebergement / Maintenance Linen HOSPATALITY
0 0
RESTAURANT / ETC. 0 0
Entretien Uniformes Années / Cleaning Uniforms Years 288 288
Fournitures administratives / Administrative supplies 48 48
Amenities 0 0
Total Achats non stockés de matières et de fournitures
TTC / Total Non-stocked purchases of materials and

suppliesVAT included 17,185 17,185
Sous-traitance/société sécurité / Subcontracting/security company
0 0
INAUGURATION / GRAND OPENING 192 192
Loyers et charges locatives / Rent and rental charges 28,563 28,563
Banqueting rentals 0 0
Redevance commerciale RESTAURANT (FOURCHETTE...) /
Commercial royalty fee RESTAURANT (FOURCHETTE...) 0 0
REDEVANCE SPA / SPA ROYALTY FEE 0 0
LOYALTY PROGRAM 0 0
Redevance à la chaine / Royalty fee to the chain 0 0
Redevance commerciale (voyage privé, etc.) / Commercial royalty
fee (private trip, etc.) 0 0
Entretien et réparations / Maintenance and repairs 144 144
Primes d’assurances / Insurance premiums 1,680 1,680
Frais de formation continue, séminaires / Continuing education
expenses, seminars 364 364
Total charges externes liées à línvestissement TTC / Total
external expenses related to the investment VAT included
30,942 30,942
Rémunération d’intermédiaires et honoraires / Remuneration of
intermediates and fees 0 0
Publications, Public Relations 383 383
DIVERS / VARIOUS 0 0
telecommunication costs 0 0
Services bancaires et assimilés / Banking and similar services 3,360 3,360
Mutuelle / MUTUAL HEALTH INSURANCE 552 552
special bonus 0 0
Transports / flat rate monthly transport allowance 317 317
Total charges externes liées à láctivité TTC / Total external

expenses related to the activity VAT included 4,613 4,613
EXTRA FOR BANQUETING 0 0
Prime d’intéressement / Incentive bonus 1,461 1,461
Comité Entreprise / Company Committee 0 0
Indemnités repas / Meal allowance 584 584
Visite médicale / Compulsori health check 17 17
Total charges externes liées à láctivité AVEC TVA ET HORS
TVA / Total external expenses related to the activity WITH VAT
AND OUT of VAT 2,062 2,062
Paiement TVA par trimestre / VAT payment per quarter
Total impôts et taxes / Total taxes 1,342 1,342
Rémunération net des salariés / Net remuneration of
employees 11,800 11,800
Charges personnel / Personal expenses
TOTAL SALAIRES / TOTAL WAGES 11,800 11,800
Total charges déxploitation décaissables / Total operating
expenses disbursable 100,452 100,452
Paiements d’impôts sur le revenu / Income tax payments 12,339 12,339
Participation / Dividing 0 0
Total décaissements / Total disbursements 112,791 112,791
Solde / balance 97,921 145,842

1,928,542 160,712
0 0 Average TVA / VAT 15%
3 4 5 6 7 8
Encaissements / receipts
160,712 160,712 160,712 160,712 160,712 160,712
0 0 0 0 0 0
160,712 160,712 160,712 160,712 160,712 160,712
160,712 160,712 160,712 160,712 160,712 160,712
214 214 214 214 214 214

214 214 214 214 214 214
32,295 32,295 32,295 32,295 32,295 32,295
32,295 32,295 32,295 32,295 32,295 32,295
16,802 16,802 16,802 16,802 16,802 16,802

48 48 48 48 48 48
0 0 0 0 0 0
0 0 0 0 0 0
288 288 288 288 288 288
48 48 48 48 48 48
0 0 0 0 0 0
17,185 17,185 17,185 17,185 17,185 17,185
0 0 0 0 0 0
192 192 192 192 192 192
28,563 28,563 28,563 28,563 28,563 28,563
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
144 144 144 144 144 144
1,680 1,680 1,680 1,680 1,680 1,680
364 364 364 364 364 364

30,942 30,942 30,942 30,942 30,942 30,942
0 0 0 0 0 0
383 383 383 383 383 383

0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
3,360 3,360 3,360 3,360 3,360 3,360
552 552 552 552 552 552
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
317 317 317 317 317 317
0 0 0 0 0 0
4,613 4,613 4,613 4,613 4,613 4,613

0 0 0 0 0 0
1,461 1,461 1,461 1,461 1,461 1,461
0 0 0 0 0 0
584 584 584 584 584 584
17 17 17 17 17 17
2,062 2,062 2,062 2,062 2,062 2,062

1,342 1,342 1,342 1,342 1,342 1,342
18,418 18,418
19,760 1,342 1,342 19,760 1,342 1,342
11,800 11,800 11,800 11,800 11,800 11,800

27,877 27,877
39,677 11,800 11,800 39,677 11,800 11,800
146,748 100,452 100,452 146,748 100,452 100,452

12,339 12,339 12,339 12,339 12,339 12,339
0 0 0 0 0 0
159,087 112,791 112,791 159,087 112,791 112,791
147,467 195,388 243,309 244,934 292,855 340,776

115%
9 10 11 12
160,712 160,712 160,712 160,712
0 0 0 0
160,712 160,712 160,712 160,712
160,712 160,712 160,712 160,712
214 214 214 214

214 214 214 214
32,295 32,295 32,295 32,295
32,295 32,295 32,295 32,295
16,802 16,802 16,802 16,802

48 48 48 48
0 0 0 0
0 0 0 0
288 288 288 288
48 48 48 48
0 0 0 0
17,185 17,185 17,185 17,185
0 0 0 0
192 192 192 192
28,563 28,563 28,563 28,563
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
144 144 144 144
1,680 1,680 1,680 1,680
364 364 364 364

30,942 30,942 30,942 30,942
0 0 0 0
383 383 383 383

0 0 0 0
0 0 0 0
0 0 0 0
3,360 3,360 3,360 3,360
552 552 552 552
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
317 317 317 317
0 0 0 0
4,613 4,613 4,613 4,613

0 0 0 0
1,461 1,461 1,461 1,461
0 0 0 0
584 584 584 584
17 17 17 17
2,062 2,062 2,062 2,062

1,342 1,342 1,342 1,342
18,418 18,418
19,760 1,342 1,342 19,760
11,800 11,800 11,800 11,800

27,877 27,877
39,677 11,800 11,800 39,677
146,748 100,452 100,452 146,748

12,339 12,339 12,339 12,339
0 0 0 0
159,087 112,791 112,791 159,087
342,401 390,322 438,243 439,868

TVA FOOD 10% 180,582
Mois / Month 1 2
ventes de marchandises TTC (automatiquement rajouté) 15 % /

merchandise sales tax incl. (automatically added) 15% 165,533 165,533
Prestations de services TTC (automatiquement rajouté) 15 % /
Services included VAT (automatically added) 15 % 0 0
REPORT TRESORERIE N1 439,868
Total encaissements / Total receipts 605,402 165,533

(payments) 32,617 32,617

included 32,617 32,617
0 0
Amenities 0 0

0 0
LOYALTY PROGRAM 0 0
27,295 27,295
special bonus 0 0

employees 11,918 11,918
Solde / balance 494,257 548,646

1,986,398 165,533
3 4 5 6 7 8
165,533 165,533 165,533 165,533 165,533 165,533
0 0 0 0 0 0
165,533 165,533 165,533 165,533 165,533 165,533
165,533 165,533 165,533 165,533 165,533 165,533
214 214 214 214 214 214

214 214 214 214 214 214
32,617 32,617 32,617 32,617 32,617 32,617
32,617 32,617 32,617 32,617 32,617 32,617
16,970 16,970 16,970 16,970 16,970 16,970

48 48 48 48 48 48
0 0 0 0 0 0
0 0 0 0 0 0
290 290 290 290 290 290
48 48 48 48 48 48
0 0 0 0 0 0
17,357 17,357 17,357 17,357 17,357 17,357
0 0 0 0 0 0
0 0 0 0 0 0
25,086 25,086 25,086 25,086 25,086 25,086
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
145 145 145 145 145 145
1,697 1,697 1,697 1,697 1,697 1,697
367 367 367 367 367 367

27,295 27,295 27,295 27,295 27,295 27,295
0 0 0 0 0 0
387 387 387 387 387 387

0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
3,461 3,461 3,461 3,461 3,461 3,461
558 558 558 558 558 558
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
320 320 320 320 320 320
0 0 0 0 0 0
4,726 4,726 4,726 4,726 4,726 4,726

0 0 0 0 0 0
1,476 1,476 1,476 1,476 1,476 1,476
0 0 0 0 0 0
590 590 590 590 590 590
17 17 17 17 17 17
2,082 2,082 2,082 2,082 2,082 2,082

1,382 1,382 1,382 1,382 1,382 1,382
32,685 32,685
34,067 1,382 1,382 34,067 1,382 1,382
11,918 11,918 11,918 11,918 11,918 11,918

28,156 28,156
40,074 11,918 11,918 40,074 11,918 11,918
158,433 97,592 97,592 158,433 97,592 97,592

13,553 13,553 13,553 13,553 13,553 13,553
0 0 0 0 0 0
171,986 111,145 111,145 171,986 111,145 111,145
542,193 596,582 650,970 644,518 698,907 753,295

115%
9 10 11 12
165,533 165,533 165,533 165,533
0 0 0 0
165,533 165,533 165,533 165,533
165,533 165,533 165,533 165,533
214 214 214 214

214 214 214 214
32,617 32,617 32,617 32,617
32,617 32,617 32,617 32,617
16,970 16,970 16,970 16,970

48 48 48 48
0 0 0 0
0 0 0 0
290 290 290 290
48 48 48 48
0 0 0 0
17,357 17,357 17,357 17,357
0 0 0 0
0 0 0 0
25,086 25,086 25,086 25,086
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
145 145 145 145
1,697 1,697 1,697 1,697
367 367 367 367

27,295 27,295 27,295 27,295
0 0 0 0
387 387 387 387

0 0 0 0
0 0 0 0
0 0 0 0
3,461 3,461 3,461 3,461
558 558 558 558
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
320 320 320 320
0 0 0 0
4,726 4,726 4,726 4,726

0 0 0 0
1,476 1,476 1,476 1,476
0 0 0 0
590 590 590 590
17 17 17 17
2,082 2,082 2,082 2,082

1,382 1,382 1,382 1,382
32,685 32,685
34,067 1,382 1,382 34,067
11,918 11,918 11,918 11,918

28,156 28,156
40,074 11,918 11,918 40,074
158,433 97,592 97,592 158,433

13,553 13,553 13,553 13,553
0 0 0 0
171,986 111,145 111,145 171,986
746,843 801,231 855,620 849,167

TVA FOOD 10% 184,193
Mois / Month 1 2

REPORT TRESORERIE N2 849,167
Total encaissements / Total receipts 1,018,011 168,844

(payments) 32,944 32,944

included 32,944 32,944
0 0
Amenities 0 0

0 0
LOYALTY PROGRAM 0 0
27,568 27,568
special bonus 0 0

employees 12,037 12,037
Solde / balance 905,291 961,415

2,026,126 168,844
3 4 5 6 7 8
168,844 168,844 168,844 168,844 168,844 168,844
0 0 0 0 0 0
168,844 168,844 168,844 168,844 168,844 168,844
168,844 168,844 168,844 168,844 168,844 168,844
214 214 214 214 214 214

214 214 214 214 214 214
32,944 32,944 32,944 32,944 32,944 32,944
32,944 32,944 32,944 32,944 32,944 32,944
17,139 17,139 17,139 17,139 17,139 17,139

49 49 49 49 49 49
0 0 0 0 0 0
0 0 0 0 0 0
293 293 293 293 293 293
49 49 49 49 49 49
0 0 0 0 0 0
17,530 17,530 17,530 17,530 17,530 17,530
0 0 0 0 0 0
0 0 0 0 0 0
25,337 25,337 25,337 25,337 25,337 25,337
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
147 147 147 147 147 147
1,714 1,714 1,714 1,714 1,714 1,714
371 371 371 371 371 371

27,568 27,568 27,568 27,568 27,568 27,568
0 0 0 0 0 0
391 391 391 391 391 391

0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
3,530 3,530 3,530 3,530 3,530 3,530
563 563 563 563 563 563
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
323 323 323 323 323 323
0 0 0 0 0 0
4,808 4,808 4,808 4,808 4,808 4,808

0 0 0 0 0 0
1,490 1,490 1,490 1,490 1,490 1,490
0 0 0 0 0 0
596 596 596 596 596 596
17 17 17 17 17 17
2,103 2,103 2,103 2,103 2,103 2,103

1,409 1,409 1,409 1,409 1,409 1,409
42,345 42,345
43,755 1,409 1,409 43,755 1,409 1,409
12,037 12,037 12,037 12,037 12,037 12,037

28,438 28,438
40,475 12,037 12,037 40,475 12,037 12,037
169,397 98,614 98,614 169,397 98,614 98,614

14,106 14,106 14,106 14,106 14,106 14,106
0 0 0 0 0 0
183,503 112,720 112,720 183,503 112,720 112,720
946,756 1,002,880 1,059,004 1,044,345 1,100,469 1,156,593

115%
9 10 11 12
168,844 168,844 168,844 168,844
0 0 0 0
168,844 168,844 168,844 168,844
168,844 168,844 168,844 168,844
214 214 214 214

214 214 214 214
32,944 32,944 32,944 32,944
32,944 32,944 32,944 32,944
17,139 17,139 17,139 17,139

49 49 49 49
0 0 0 0
0 0 0 0
293 293 293 293
49 49 49 49
0 0 0 0
17,530 17,530 17,530 17,530
0 0 0 0
0 0 0 0
25,337 25,337 25,337 25,337
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
147 147 147 147
1,714 1,714 1,714 1,714
371 371 371 371

27,568 27,568 27,568 27,568
0 0 0 0
391 391 391 391

0 0 0 0
0 0 0 0
0 0 0 0
3,530 3,530 3,530 3,530
563 563 563 563
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
323 323 323 323
0 0 0 0
4,808 4,808 4,808 4,808

0 0 0 0
1,490 1,490 1,490 1,490
0 0 0 0
596 596 596 596
17 17 17 17
2,103 2,103 2,103 2,103

1,409 1,409 1,409 1,409
42,345 42,345
43,755 1,409 1,409 43,755
12,037 12,037 12,037 12,037

28,438 28,438
40,475 12,037 12,037 40,475
169,397 98,614 98,614 169,397

14,106 14,106 14,106 14,106
0 0 0 0
183,503 112,720 112,720 183,503
1,141,934 1,198,058 1,254,182 1,239,523

TVA FOOD 10% 186,035
Mois / Month 1 2

REPORT TRESORERIE N3 1,239,523

(payments) 33,273 33,273

included 33,273 33,273
0 0
Amenities 0 0

0 0
LOYALTY PROGRAM 0 0
27,844 27,844
special bonus 0 0

employees 12,158 12,158
Solde / balance 1,296,202 1,352,881

2,046,387 170,532
3 4 5 6 7 8
170,532 170,532 170,532 170,532 170,532 170,532
0 0 0 0 0 0
170,532 170,532 170,532 170,532 170,532 170,532
170,532 170,532 170,532 170,532 170,532 170,532
214 214 214 214 214 214

214 214 214 214 214 214
33,273 33,273 33,273 33,273 33,273 33,273
33,273 33,273 33,273 33,273 33,273 33,273
17,311 17,311 17,311 17,311 17,311 17,311

49 49 49 49 49 49
0 0 0 0 0 0
0 0 0 0 0 0
296 296 296 296 296 296
49 49 49 49 49 49
0 0 0 0 0 0
17,706 17,706 17,706 17,706 17,706 17,706
0 0 0 0 0 0
0 0 0 0 0 0
25,590 25,590 25,590 25,590 25,590 25,590
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
148 148 148 148 148 148
1,731 1,731 1,731 1,731 1,731 1,731
375 375 375 375 375 375

27,844 27,844 27,844 27,844 27,844 27,844
0 0 0 0 0 0
395 395 395 395 395 395

0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
3,566 3,566 3,566 3,566 3,566 3,566
569 569 569 569 569 569
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
327 327 327 327 327 327
0 0 0 0 0 0
4,856 4,856 4,856 4,856 4,856 4,856

0 0 0 0 0 0
1,505 1,505 1,505 1,505 1,505 1,505
0 0 0 0 0 0
602 602 602 602 602 602
17 17 17 17 17 17
2,124 2,124 2,124 2,124 2,124 2,124

1,423 1,423 1,423 1,423 1,423 1,423
47,152 47,152
48,575 1,423 1,423 48,575 1,423 1,423
12,158 12,158 12,158 12,158 12,158 12,158

28,722 28,722
40,880 12,158 12,158 40,880 12,158 12,158
175,471 99,597 99,597 175,471 99,597 99,597

14,256 14,256 14,256 14,256 14,256 14,256
0 0 0 0 0 0
189,728 113,854 113,854 189,728 113,854 113,854
1,333,685 1,390,364 1,447,043 1,427,848 1,484,526 1,541,205

115%
9 10 11 12
170,532 170,532 170,532 170,532
0 0 0 0
170,532 170,532 170,532 170,532
170,532 170,532 170,532 170,532
214 214 214 214

214 214 214 214
33,273 33,273 33,273 33,273
33,273 33,273 33,273 33,273
17,311 17,311 17,311 17,311

49 49 49 49
0 0 0 0
0 0 0 0
296 296 296 296
49 49 49 49
0 0 0 0
17,706 17,706 17,706 17,706
0 0 0 0
0 0 0 0
25,590 25,590 25,590 25,590
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
148 148 148 148
1,731 1,731 1,731 1,731
375 375 375 375

27,844 27,844 27,844 27,844
0 0 0 0
395 395 395 395

0 0 0 0
0 0 0 0
0 0 0 0
3,566 3,566 3,566 3,566
569 569 569 569
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
327 327 327 327
0 0 0 0
4,856 4,856 4,856 4,856

0 0 0 0
1,505 1,505 1,505 1,505
0 0 0 0
602 602 602 602
17 17 17 17
2,124 2,124 2,124 2,124

1,423 1,423 1,423 1,423
47,152 47,152
48,575 1,423 1,423 48,575
12,158 12,158 12,158 12,158

28,722 28,722
40,880 12,158 12,158 40,880
175,471 99,597 99,597 175,471

14,256 14,256 14,256 14,256
0 0 0 0
189,728 113,854 113,854 189,728
1,522,010 1,578,689 1,635,367 1,616,172

TVA FOOD 10% 187,896
Mois / Month 1 2

REPORT TRESORERIE N4 1,616,172

(payments) 33,606 33,606

included 33,606 33,606
0 0
Amenities 0 0

0 0
LOYALTY PROGRAM 0 0
28,122 28,122
special bonus 0 0

employees 12,279 12,279
Participation / Dividing 3,933 3,933
Solde / balance 1,669,478 1,722,785

2,066,851 172,238
3 4 5 6 7 8
172,238 172,238 172,238 172,238 172,238 172,238
0 0 0 0 0 0
172,238 172,238 172,238 172,238 172,238 172,238
172,238 172,238 172,238 172,238 172,238 172,238
214 214 214 214 214 214

214 214 214 214 214 214
33,606 33,606 33,606 33,606 33,606 33,606
33,606 33,606 33,606 33,606 33,606 33,606
17,484 17,484 17,484 17,484 17,484 17,484

50 50 50 50 50 50
0 0 0 0 0 0
0 0 0 0 0 0
299 299 299 299 299 299
50 50 50 50 50 50
0 0 0 0 0 0
17,883 17,883 17,883 17,883 17,883 17,883
0 0 0 0 0 0
0 0 0 0 0 0
25,846 25,846 25,846 25,846 25,846 25,846
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
150 150 150 150 150 150
1,748 1,748 1,748 1,748 1,748 1,748
379 379 379 379 379 379

28,122 28,122 28,122 28,122 28,122 28,122
0 0 0 0 0 0
399 399 399 399 399 399

0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
3,601 3,601 3,601 3,601 3,601 3,601
574 574 574 574 574 574
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
330 330 330 330 330 330
0 0 0 0 0 0
4,905 4,905 4,905 4,905 4,905 4,905

0 0 0 0 0 0
1,520 1,520 1,520 1,520 1,520 1,520
0 0 0 0 0 0
608 608 608 608 608 608
17 17 17 17 17 17
2,145 2,145 2,145 2,145 2,145 2,145

1,437 1,437 1,437 1,437 1,437 1,437
52,006 52,006
53,444 1,437 1,437 53,444 1,437 1,437
12,279 12,279 12,279 12,279 12,279 12,279

29,009 29,009
41,288 12,279 12,279 41,288 12,279 12,279
181,607 100,591 100,591 181,607 100,591 100,591

14,407 14,407 14,407 14,407 14,407 14,407
3,933 3,933 3,933 3,933 3,933 3,933
199,947 118,931 118,931 199,947 118,931 118,931
1,695,075 1,748,381 1,801,687 1,773,978 1,827,284 1,880,590

115%
9 10 11 12
172,238 172,238 172,238 172,238
0 0 0 0
172,238 172,238 172,238 172,238
172,238 172,238 172,238 172,238
214 214 214 214

214 214 214 214
33,606 33,606 33,606 33,606
33,606 33,606 33,606 33,606
17,484 17,484 17,484 17,484

50 50 50 50
0 0 0 0
0 0 0 0
299 299 299 299
50 50 50 50
0 0 0 0
17,883 17,883 17,883 17,883
0 0 0 0
0 0 0 0
25,846 25,846 25,846 25,846
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
150 150 150 150
1,748 1,748 1,748 1,748
379 379 379 379

28,122 28,122 28,122 28,122
0 0 0 0
399 399 399 399

0 0 0 0
0 0 0 0
0 0 0 0
3,601 3,601 3,601 3,601
574 574 574 574
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
330 330 330 330
0 0 0 0
4,905 4,905 4,905 4,905

0 0 0 0
1,520 1,520 1,520 1,520
0 0 0 0
608 608 608 608
17 17 17 17
2,145 2,145 2,145 2,145

1,437 1,437 1,437 1,437
52,006 52,006
53,444 1,437 1,437 53,444
12,279 12,279 12,279 12,279

29,009 29,009
41,288 12,279 12,279 41,288
181,607 100,591 100,591 181,607

14,407 14,407 14,407 14,407
3,933 3,933 3,933 3,933
199,947 118,931 118,931 199,947
1,852,880 1,906,187 1,959,493 1,931,783

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Investissement de départ & ammortissements / Initial investment & Depreciation planning

Étape N° 1 : Estimation of fixed assets

Initial establishment fee > à 870 € Depreciation years Annuities %

Amortization > à 870 € Depreciation years Annuities %

Investment Depreciation years Annuities %

Title Total Annuities Percentage

Recapitulatif Total Annuities Percentage

Breakdown of initial investment

32.61% investments 3 years

32.61% investments 3 years

Initial contribution of the partners for the loan 150,000

2) Amortization and repayment schedule

Amount of the loan 38,160

Due after expiry Annuity

Activité commerciale / commercial activity

small cakes and eclairs

vanillla macaron 40,000 42,800.00 3.20 0.80

Variations de stock / Variations of stock

128,000 32,000 34,240

small cakes and eclairs

small cakes and eclairs

107,300 881,000 218,665 662,335 50.25%

tion CA Restauration / Turn over Repartition

small cakes and eclairs

Repartition CA Hebergement / Distribution turnover

LOCATION Salle de réu-

1. Estimation des stocks prévisionnels moyens / 1. Estimated

Consommation de matières premières et de pièces /

Total stocks à financer / Total stocks to finance

2. Estimation des créances clients à financer / Estimate of trade

CA HT / turnover excluding taxes

3. Estimation des dettes fournisseurs / Estimate of trade

Achats de marchandises HT / Purchase of goods taxes

Dettes fournisseurs / trade payables

Besoin en fonds de roulement / Needs in funds

Besoin en fonds de roulement QUOTIDIEN / Working

Dépenses de communication / Communication expenses Unités / units € par unité

Étape N° 3 : Estimation des dépenses de personnel / Step 3: Estimate of staff

MANAGER 1.00 2,000

NON CADRES / STAFF

PLONGEUR 1.00 1,200

Salaires nets / Charges salariales /

Entretien Uniformes Années / Cleaning Uniforms Years 3,000

Calcul du seuil de rentabilité / Break-even JOUR

Seuil de rentabilité (Chiffre d'affaires*Coûts fixes/Marge

Ressources financières / Financial

Besoin en fonds de Apports en capital /

Montant net des ventes de marchandises / Net amount

Charges d´exploitation décaissables / Operating

Montant net des ventes de marchandises /

Achats consommés HT / Purchases

Marchandises (vendues) / merchandise

Marge brute globale / Gross margin 1,416,234 1,465,460

Charges externes dont : / External

Primes d’assurances / Insurance premiums 17,532 1.00% 17,708

Frais de formation continue, séminaires /

Publicité, publications, relations publiques /

Mutuelle / MUTUAL HEALTH INSURANCE 5,760 1.00% 5,818