Zum Hauptinhalt springen

Anhang D: Sample Financial Statements

Überblick​

This appendix provides complete sample financial statements for different Luxembourg legal entity forms. These examples follow PCN 2020 requirements and Luxembourg accounting standards.

Inhalt​

  1. Sample Financial Statements for SA (Société Anonyme / Corporation)
  2. Sample Financial Statements for SARL (Société à Responsabilité Limitée / LLC)
  3. Sample Financial Statements for SNC (Société en Nom Collectif / General Partnership)
  4. Notes to Financial Statements Examples

Important Notes​

  • These are template examples for educational purposes
  • Actual financial statements must be prepared according to your specific circumstances
  • Consult with a qualified accountant or auditor for your actual financial statements
  • All amounts are in Euros (€)
  • Statements follow PCN 2020 format

1. Sample Financial Statements for SA (Corporation)​

Balance Sheet (Bilan) - SA Example​

Company: Example SARL
Fiscal Year End: December 31, 2024
Currency: EUR

ASSETS (ACTIF)​

Fixed Assets (Immobilisations)

  • Intangible Assets: €50,000
  • Tangible Assets: €200,000
  • Financial Fixed Assets: €30,000
  • Total Fixed Assets: €280,000

Current Assets (Actif Circulant)

  • Inventory: €80,000
  • Trade Receivables: €120,000
  • Other Receivables: €15,000
  • Cash and Bank: €45,000
  • Total Current Assets: €260,000

Prepaid Expenses: €5,000

TOTAL ASSETS: €545,000

LIABILITIES AND EQUITY (PASSIF)​

Equity (Capitaux Propres)

  • Share Capital: €100,000
  • Reserves: €50,000
  • Retained Earnings: €75,000
  • Current Year Profit: €45,000
  • Total Equity: €270,000

Provisions: €20,000

Long-Term Liabilities

  • Long-Term Loans: €80,000
  • Total Long-Term Liabilities: €80,000

Current Liabilities

  • Trade Payables: €90,000
  • VAT Payable: €15,000
  • Social Charges Payable: €25,000
  • Short-Term Loans: €30,000
  • Other Payables: €15,000
  • Total Current Liabilities: €175,000

TOTAL LIABILITIES AND EQUITY: €545,000

Income Statement (Compte de Résultat) - SA Example​

Revenue (Chiffre d'Affaires)

  • Sales of Waren: €500,000
  • Sales of Dienstleistungen: €100,000
  • Total Revenue: €600,000

Cost of Waren Sold: €350,000

Gross Profit: €250,000

Operating Expenses

  • Personnel Expenses: €120,000
  • External Dienstleistungen: €40,000
  • Depreciation: €15,000
  • Other Operating Expenses: €20,000
  • Total Operating Expenses: €195,000

Operating Profit: €55,000

Financial Expenses: €5,000

Profit Before Tax: €50,000

Income Tax: €5,000

Net Profit: €45,000

2. Sample Financial Statements for SARL (LLC)​

Balance Sheet (Bilan) - SARL Example​

Company: Example SARL
Fiscal Year End: December 31, 2024
Currency: EUR

ASSETS (ACTIF)​

Fixed Assets (Immobilisations)

  • Tangible Assets: €150,000
  • Total Fixed Assets: €150,000

Current Assets (Actif Circulant)

  • Inventory: €60,000
  • Trade Receivables: €80,000
  • Cash and Bank: €35,000
  • Total Current Assets: €175,000

TOTAL ASSETS: €325,000

LIABILITIES AND EQUITY (PASSIF)​

Equity (Capitaux Propres)

  • Share Capital: €50,000
  • Retained Earnings: €40,000
  • Current Year Profit: €30,000
  • Total Equity: €120,000

Current Liabilities

  • Trade Payables: €120,000
  • VAT Payable: €12,000
  • Social Charges Payable: €18,000
  • Bank Overdraft: €35,000
  • Other Payables: €20,000
  • Total Current Liabilities: €205,000

TOTAL LIABILITIES AND EQUITY: €325,000

Income Statement (Compte de Résultat) - SARL Example​

Revenue (Chiffre d'Affaires)

  • Sales: €400,000
  • Total Revenue: €400,000

Cost of Waren Sold: €240,000

Gross Profit: €160,000

Operating Expenses

  • Personnel Expenses: €80,000
  • External Dienstleistungen: €25,000
  • Depreciation: €10,000
  • Other Operating Expenses: €15,000
  • Total Operating Expenses: €130,000

Operating Profit: €30,000

Financial Expenses: €2,000

Profit Before Tax: €28,000

Income Tax: €3,000

Net Profit: €25,000

3. Sample Financial Statements for SNC (Partnership)​

Balance Sheet (Bilan) - SNC Example​

Company: Example SNC
Fiscal Year End: December 31, 2024
Currency: EUR

ASSETS (ACTIF)​

Fixed Assets (Immobilisations)

  • Tangible Assets: €100,000
  • Total Fixed Assets: €100,000

Current Assets (Actif Circulant)

  • Inventory: €40,000
  • Trade Receivables: €60,000
  • Cash and Bank: €25,000
  • Total Current Assets: €125,000

TOTAL ASSETS: €225,000

LIABILITIES AND EQUITY (PASSIF)​

Equity (Capitaux Propres)

  • Partner A Capital: €60,000
  • Partner B Capital: €60,000
  • Current Year Profit: €20,000
  • Total Equity: €140,000

Current Liabilities

  • Trade Payables: €50,000
  • VAT Payable: €8,000
  • Social Charges Payable: €12,000
  • Other Payables: €15,000
  • Total Current Liabilities: €85,000

TOTAL LIABILITIES AND EQUITY: €225,000

Income Statement (Compte de Résultat) - SNC Example​

Revenue (Chiffre d'Affaires)

  • Sales: €300,000
  • Total Revenue: €300,000

Cost of Waren Sold: €180,000

Gross Profit: €120,000

Operating Expenses

  • Personnel Expenses: €60,000
  • External Dienstleistungen: €20,000
  • Depreciation: €8,000
  • Other Operating Expenses: €12,000
  • Total Operating Expenses: €100,000

Operating Profit: €20,000

Net Profit: €20,000

(Distributed equally between partners: €10,000 each)

4. Notes to Financial Statements (Annexe)​

Standard Notes Structure​

Note 1: Accounting Policies

  • Basis of preparation
  • Accounting standards applied (PCN 2020)
  • Currency (EUR)
  • Fiscal year

Note 2: Fixed Assets

  • Breakdown by category
  • Depreciation methods and rates
  • Additions and disposals during year

Note 3: Inventory

  • Valuation method (FIFO, weighted average)
  • Breakdown by category

Note 4: Trade Receivables

  • Aging analysis
  • Provisions for bad debts

Note 5: Trade Payables

  • Terms and conditions
  • Aging analysis

Note 6: VAT

  • VAT payable
  • VAT recoverable
  • Net position

Note 7: Personnel

  • Number of employees
  • Social charges breakdown

Note 8: Related Party Transactions

  • Transactions with related parties
  • Terms and conditions

Note 9: Commitments and Contingencies

  • Leases
  • Guarantees
  • Legal proceedings

Note 10: Subsequent Events

  • Events after balance sheet date

Abbreviated vs. Full Financial Statements​

Abbreviated Statements (Abregé)​

  • Available for smaller companies
  • Simplified format
  • Fewer notes required
  • Criteria: Turnover < €4.4M, Assets < €2M, Employees < 50

Full Statements (Complet)​

  • Required for larger companies
  • Detailed format
  • Comprehensive notes
  • More disclosure requirements

Filing Requirements​

Electronic Filing​

  • All financial statements must be filed electronically
  • Via eCDF platform or RCS portal
  • PDF format required

Language Requirements​

  • Can be in French, German, or English
  • Must be consistent across all documents

Ressourcen​

Official Sources​

Templates​

  • Official templates available on RCS website
  • Accounting software typically includes templates

Important Reminders​

  • Financial statements must be prepared in accordance with PCN 2020
  • Must be filed within 7 months of fiscal year end
  • Must be signed by company representatives
  • Auditor's report required for certain companies
  • Keep copies for 10 years (document retention requirement)