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Cash flow

Look beyond sales to when money comes in and goes out.

Timing matters

An invoice, a payment and a bank balance describe different things. Looking at the timing of expected receipts and payments helps you ask better questions about the coming weeks.

Make assumptions visible

A simple working schedule can list the expected date, amount, counterparty and confidence level for each item. Keep estimates separate from confirmed payments, and revisit the schedule when circumstances change.

Questions for the review

  • Which customer payments are overdue or uncertain?
  • Which expenses repeat and which are one-off?
  • What changed since the previous forecast?
  • Which assumptions need professional review?

A forecast is a planning aid, not a guarantee of available funds or a recommendation to borrow or invest.