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.
🇱🇺 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
Target & Safety
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
Leverage
Profitability
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.
| Code | Account | Class | Description |
|---|---|---|---|
| 100000 | Subscribed Capital | 1 – Equity | Share capital of companies (SA, SARL, SCA). |
| 140000 | Pension Provisions | 1 – Equity | Long-term social commitments. |
| 160000 | Bank Loans | 1 – Equity | Financial debts > 1 year. |
| 200000 | Intangible Assets | 2 – Fixed Assets | Software, patents, licenses. |
| 230000 | Tangible Assets | 2 – Fixed Assets | Land, buildings, equipment. |
| 300000 | Merchandise Inventory | 3 – Inventory | Inventories for resale. |
| 400000 | Customers | 4 – Third-Party Accounts | Short-term trade receivables. |
| 401000 | Doubtful Customers | 4 – Third-Party Accounts | Receivables requiring a provision. |
| 410000 | Suppliers | 4 – Third-Party Accounts | Short-term trade payables. |
| 430000 | VAT Due | 4 – Third-Party Accounts | VAT collected to be remitted to ACD. |
| 431000 | Deductible VAT | 4 – Third-Party Accounts | VAT on purchases and investments. |
| 512000 | Bank Current Accounts | 5 – Financial Accounts | Operational bank accounts. |
| 570000 | Cash | 5 – Financial Accounts | Cash on hand. |
| 600000 | Merchandise Purchases | 6 – Expenses | Purchases resold as-is. |
| 611000 | Salaries and Wages | 6 – Expenses | Gross personnel costs. |
| 613000 | Social Charges | 6 – Expenses | Employer contributions CCSS/ITM. |
| 700000 | Merchandise Sales | 7 – Revenue | Main revenue. |
| 707000 | Service Revenue | 7 – Revenue | Fees, services rendered. |
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.
vat-sale
Hint:
| PCN Account | Description | Debit (€) | Credit (€) |
|---|---|---|---|
T-Account Simulator
Build ledger postings and instantly visualize PCN balances in debit/credit format.
No postings yet. Add entries to build your ledger.