The problem asks to determine the "Résultat net" (Net Income) of a company named LEER.SA as of January 1, 2018, given the initial balance sheet elements. The net income can be found using the accounting equation: Assets = Liabilities + Equity. In this case, Equity = Capital Social + Résultat net (Net Income). Therefore, Résultat net = Assets - Liabilities - Capital Social.

1. Problem Description

The problem asks to determine the "Résultat net" (Net Income) of a company named LEER.SA as of January 1, 2018, given the initial balance sheet elements. The net income can be found using the accounting equation: Assets = Liabilities + Equity. In this case, Equity = Capital Social + Résultat net (Net Income). Therefore, Résultat net = Assets - Liabilities - Capital Social.

2. Solution Steps

First, identify all assets from the provided balance sheet:

- Bâtiments (Buildings): $6,000,000$

- Matériel de transport (Transportation equipment): $4,200,000$

- Ordinateurs (Computers): $1,200,000$

- Machines à calculer (Calculating machines): $400,000$

- Caisse (Cash): $1,500,000$

- Banques (Banks): $3,000,000$

- Clients (Customers): $5,000,000$

- Avances aux fournisseurs (Advances to suppliers): $500,000$

- Dépôts et cautionnements versés (Deposits and guarantees paid): $1,800,000$

Calculate the total assets:

$Total Assets = 6,000,000 + 4,200,000 + 1,200,000 + 400,000 + 1,500,000 + 3,000,000 + 5,000,000 + 500,000 + 1,800,000 = 23,600,000$

Identify all liabilities from the provided balance sheet:

- Dettes fournisseurs (Supplier debts): $4,000,000$

Identify the capital social (Capital stock):

- Capital social: $20,000,000$

Apply the accounting equation:

Assets = Liabilities + Equity

Equity = Assets - Liabilities

Résultat net = Assets - Liabilities - Capital social

Calculate the net income:

$Résultat net = 23,600,000 - 4,000,000 - 20,000,000 = -400,000$

3. Final Answer

The "Résultat net" (Net Income) is $-400,000$.