Liquidity planning for the mid-market.

Cash flow forecasting: a practical guide

The complete guide: methods, horizons, a step-by-step build, and spreadsheet vs. software.

13-week cash flow forecast: guide + Excel template

Build it step by step: data sources, sample table, rolling roll-forward.

Guarantee overview: exposure under control

Guarantees by type, total exposure and deadlines — what matters in the mid-market.

Bank guarantees: how they work and what they cost

Types, commission, the guarantee facility and how exposure is treated in the accounts.

Guarantee commission: formula, factors, example

What drives the commission rate, the formula for annual and prorated commission — and what expired guarantees keep costing you.

Bank mirror: accounts, balances and lines at a glance

Why the bank mirror is the basis of any reliable liquidity view.

Financial status for the bank: what really belongs in it

A bank-ready financial status — structure, metrics and common mistakes.

Debt service capacity: formula & worked example

The coverage ratio formula, a worked example, and what your bank checks in its rating.

Loan amortization schedule: payment, interest, principal

A worked example for the payment split — and what your bank reads from it for debt service capacity.

Negotiating a credit line increase

Which documents decide an increase, how the negotiation runs — and where the cancellation risk under Section 490 BGB sits.

Overdraft facility cost: when it's the wrong tool

What drawing the facility really costs versus a term loan or factoring — with a worked example.

Financial covenants in German SME loans

Financial vs. non-financial covenants, the contract-law background — and how to monitor them on an ongoing basis.

Preparing for a bank meeting: documents to bring

Which documents the bank wants to see, how to present the numbers, and the mistakes that cost you better terms.

13-month liquidity planning: the mid-term view

Rolling planning, 13 weeks vs. 13 months, plan-versus-actual for the bank.

Cut DSO & DPO: working capital as a lever

Cash conversion cycle, receivables and payables as a liquidity lever.

How to calculate DSO: formula, example and pitfalls

The formula step by step, DPO and DIO by the same logic — plus the errors that distort the figure.

Accounts receivable management: turn invoices into cash faster

The process from credit check to collections, DSO as the key metric, and the levers that cut it.

How to improve cash flow: 7 practical levers

Receivables, payment terms and working capital — most of it without taking on new debt.

Payment terms: definition, the 60-day cap and the cost

Germany's statutory limit, how it differs from an early-payment discount — and what a day of payment term ties up in cash.

How to calculate contribution margin, with a worked example

The formula, CM1 and CM2 in a tiered analysis, and what it has to do with cash.

How to calculate cash burn rate and runway

Gross vs. net burn rate, a worked runway example — and when it becomes a warning sign.

Liquidity ratios: current, quick and cash ratio

All three with formula and worked example — and the reason a reporting-date ratio misses a shortfall.

How to calculate cash flow: definition, types, formula

The three types, the direct and indirect method — and why profit, cash flow and liquidity differ.

What is liquidity? Definition and why it matters

The definition, why it decides success or failure, the three liquidity ratios, and how to safeguard it.

Cash flow statement: structure, methods, example

The three-section structure, direct vs. indirect method, a worked example — and why it looks back while forecasting looks forward.

Cash flow shortage: spot it, bridge it, avoid it

The early-warning indicators, the levers that work in the critical week, and how to stop it recurring.

Profit vs. cash flow: why black numbers aren't cash

What monthly management accounts like the German BWA show, where they miss payment timing, and why you need a forecast alongside them.

Imminent insolvency in Germany: § 18 InsO explained

No duty to file, but a right to file voluntarily — and how to run the 24-month forecast yourself.

GmbH insolvency in Germany: duties, deadlines & liability

The filing duty under § 15a, the payment ban under § 15b, and how to tell a shortage from actual insolvency.

StaRUG explained: restructuring outside insolvency

The four instruments of Germany's preventive restructuring framework, its entry test, and the crisis-monitoring duty under § 1 StaRUG.

The duty to file for insolvency in Germany: § 15a InsO

Who is bound, the three- and six-week deadlines — and what happens if you file late.

Invoice factoring explained: process, cost, pros & cons

Turn receivables into cash today — types, process and what it really costs.

Early payment discount: formula, example, effective rate

Discount amount, amount due, and whether paying early actually pays off.

The open items list: the foundation of cash forecasting

Receivable and payable open items, the export that matters, and how they become a 13-week plan.

Cash flow forecasting with DATEV

What DATEV delivers, exporting open items, and turning them into a rolling 13-week view.

Cash flow forecasting with SAP Business One

What SAP B1 delivers, exporting open items, and turning them into a rolling 13-week view.

MT940 and CAMT.053: bank statement formats explained

What the formats contain, how you get the files, and how to use bank statements for cash flow forecasting.

Rolling cash forecast: the outlook that travels with you

How the window rolls forward each week, and why plan versus actual surfaces variances early.

Treasury management for the mid-market, explained

The four core tasks — and how to cover treasury without a dedicated department.

Liquidity scenario planning: best, base, worst case

How to derive three scenarios from the 13-week forecast — and which assumptions are fair game to vary.

AI-powered cash flow forecasting: what AI actually delivers

Automatic categorization, incoming-payment forecasting, early warnings — and where the limits are.

AI in finance: a practical overview of today's use cases

Where AI already helps in accounting and finance — from categorization to forecasting — and where the limits are.

AI in accounting: what it actually does today

Invoice capture, posting suggestions, categorization — and the bookkeeping-law line that applies to every entry.

Cash reserve: definition, sizing and how to build it

How big the buffer should be, and how to monitor it against your rolling forecast.

Month-end close: checklist, timeline & automation

The usual steps and deadlines, where automation genuinely helps, and why a faster close sharpens cash flow forecasting.

Commitment fee: when it kicks in and how to calculate it

What you pay for, when the fee starts, the formula — and what an undrawn loan amount costs in your cash flow forecast.

Warranty bond: how long it runs and when you get it back

How it is drawn from your guarantee facility, how long it typically runs — and what happens if the customer never returns it.

Guarantee bank: when it steps in and how you get a bond

How it substitutes for missing collateral toward your house bank, how the application runs — and what a bond costs.

Cash conversion cycle: formula, example & levers

Calculate it and read it correctly — including what it means when it goes negative.

Capital requirements plan: formula & example

One-off and ongoing capital needs plus a buffer — and how the total becomes a financing plan.

VAT deadline extension in Germany: rules & advance payment

How the Dauerfristverlängerung shifts the VAT deadline by a month — and what it means for a 13-week forecast.

Free cash flow: formula & example

The formula from operating cash flow and capex, plus the difference from gross and net cash flow.

Recourse vs. non-recourse factoring: risk & balance sheet

Who carries the credit risk, how each affects your balance sheet — and which one fits your business.

Liquidity management: tasks, roles & tools

The ongoing job behind the forecast — and where it ends and treasury begins.