The balance sheets are not compulsory, but you need to give (and COMMENT) your P&L.
These parts are required:
Precise list of investments
Structure of your capital
Explanation of your revenue (average check, opening hours, number of seats, number of m2, typical
week, month, seasonality)
List of costs (including staff)
P&L (with EBIT and EBITDA, or net result)
Two different patterns will be used:
One explaining the
process to go from an idea to the start of the business, developing the market study,
the competition analysis, the localization study, the research of suppliers, etc.
One presenting the business plan itself as a result, with just the choices (of the targets of customers for
example, and not the market study).
Different steps should be explained to understand the way from a simple idea to the real business launched at
Generation of ideas and choice of a concept
Structure of the offer
Resources & staff