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Interactive Tools for Luxembourg SMEs

All tools work offline inside Docusaurus, mirror the standalone HTML prototypes, and will later be embedded directly within relevant textbook sections.

Quick navigation:
VAT CalculatorBreak-even AnalysisPayroll SnapshotFinancial RatiosFinancial Statement BuilderPCN LookupJournal Entry PracticeT-Account Simulator

🇱🇺 Luxembourg VAT Calculator

Supports the four Luxembourg VAT rates (3%, 8%, 14%, 17%) with both single and multi-line calculations. Useful for VAT returns, invoice checks, or training scenarios.

Single Calculation

Multi-Line Worksheet

Break-Even & Sensitivity

Quickly estimate Luxembourg SME cost structures. Enter monthly values to understand the unit economics behind new products or services.

Break-Even Snapshot

Contribution Margin / Unit€11.00
Contribution Ratio44.0%
Break-Even Units1364 units
Break-Even Revenue€34,090.91

Target & Safety

Units Needed for Target Profit1818 units
Revenue Needed for Target Profit€45,454.55
Margin of Safety (units)-164 units
Margin of Safety (%)-13.6%

Luxembourg Payroll Snapshot

Estimate monthly Luxembourg payroll by entering a gross salary, tax class, and optional benefits/bonuses. Rates are based on 2024 employer/employee averages and meant for training purposes.

Employee Pays

  • Taxable Base€5,000.00
  • Employee Social Security (11.8%)€590.00
  • Withholding Tax (12.0%)€600.00
  • Net Pay (incl. benefits)€3,960.00

Employer Cost

  • Employer Social Charges (12.9%)€645.00
  • Accident Insurance (1.1%)€55.00
  • Benefits€150.00
  • Total Employer Cost€5,850.00

Note: Rates can vary by sector (ITM accident tariff, meal vouchers, pension top-ups). For statutory calculations, consult the CCSS simulator and current ITM circulars.

Financial Ratio Benchmarks

Enter summary figures to compute liquidity, leverage, and profitability ratios. Ideal for quick Luxembourg SME diagnostics or classroom exercises.

Liquidity

Current Ratio1.52x
Quick Ratio1.06x
Working Capital€43,000.00

Leverage

Debt-to-Equity1.27x

Profitability

Net Profit Margin13.5%
Return on Assets11.2%

Tip: Compare outputs to sector medians from STATEC or Luxembourg House of Entrepreneurship dashboards when coaching SMEs.

Mini Financial Statement Builder

Enter top-line assumptions to generate a lightweight income statement and balance sheet snapshot for classroom discussions or SME coaching sessions.

Income Statement Inputs

Balance Sheet Inputs

Income Statement

  • Revenue€250,000.00
  • COGS€120,000.00
  • Gross Profit€130,000.00
  • Operating Expenses€70,000.00
  • Operating Income€60,000.00
  • Other Income / (Expense)-€1,000.00
  • Pretax Income€59,000.00
  • Taxes€12,390.00
  • Net Income€46,610.00

Balance Sheet

  • Current Assets€95,000.00
  • Non-Current Assets€180,000.00
  • Total Assets€275,000.00
  • Current Liabilities€72,000.00
  • Non-Current Liabilities€65,000.00
  • Total Liabilities€137,000.00
  • Equity (balancing figure)€138,000.00

PCN 2020 Lookup

Quickly search Luxembourg PCN accounts for journal entries, teaching, or SME coaching.

CodeAccountClassDescription
100000Capital souscrit1 – Capitaux propresCapital social des sociétés (SA, SARL, SCA).
140000Provisions pour pensions1 – Capitaux propresEngagements sociaux long terme.
160000Emprunts bancaires1 – Capitaux propresDettes financières > 1 an.
200000Immobilisations incorporelles2 – ImmobilisationsLogiciels, brevets, licences.
230000Immobilisations corporelles2 – ImmobilisationsTerrains, bâtiments, matériel.
300000Stocks de marchandises3 – Stocks et en-coursInventaires destinés à la revente.
400000Clients4 – Comptes de tiersCréances commerciales à court terme.
401000Clients douteux4 – Comptes de tiersCréances nécessitant une provision.
410000Fournisseurs4 – Comptes de tiersDettes commerciales à court terme.
430000TVA due4 – Comptes de tiersTVA collectée à reverser à l'ACD.
431000TVA déductible4 – Comptes de tiersTVA sur achats et investissements.
512000Banques à vue5 – Comptes financiersComptes bancaires opérationnels.
570000Caisse5 – Comptes financiersDisponibilités en espèces.
600000Achats marchandises6 – ChargesAchats revendus en l'état.
611000Salaires et traitements6 – ChargesCharges de personnel brut.
613000Charges sociales6 – ChargesCotisations patronales CCSS/ITM.
700000Ventes marchandises7 – ProduitsChiffre d'affaires principal.
707000Prestations de services7 – ProduitsHonoraires, services rendus.

Full PCN reference available in `appendices/appendix_a_pcn_chart_of_accounts.md`. Additional accounts can be layered into this widget by updating the dataset.

Journal Entry Practice

Use authentic prompts to practice dual-entry with PCN codes. Balancing feedback is immediate.

Prompt

vat-sale

Hint:

PCN AccountDescriptionDebit (€)Credit (€)
Total Debits€0.00
Total Credits€0.00
Entry not balanced yet — adjust your amounts.

T-Account Simulator

Build ledger postings and instantly visualize PCN balances in debit/credit format.

No postings yet. Add entries to build your ledger.