5.2 Liquidity planning

5.2.3 Liquidity forecast

Liquidity can be calculated in the business plan on the basis of the profit and loss account (P&L). This simplifies the calculation, as the positions can be taken over directly and adjusted to the liquidity forecast.

A. Revenue	Month Jan. 1	Month Feb. 2	Month X 3…	Sum 1st year	Sum 2nd year	Sum 3rd year
	€	€	€	€	€	€
Liquidity status:
Investment income
+ Income from equity
+ Income from borrowed capital
= Total initial liquidity

Revenue from sales
+ Total sales revenue
+ Total other operating income
+ Changes in inventories
+ Income from reversals of provisions
+ other income Ordinary business activity
+ Write-ups from fixed assets
+ Total depreciation
Revenue from sales
Total revenue = liquidity

Expenditure
- Preliminary costs of the foundation
- Expenditure of the corporate purchase
- Expenditure for investments
- Rental deposit expenses

Current operating expenses
- Sum of the material costs, Auxiliary costs...
- Total external costs
- Total personnel costs
- Total social costs
- Total other operating expenses
- Total rental costs, ancillary costs...
- Total insurance
- Total maintenance
- Total marketing
- Total consulting costs, legal, taxes...
- Total borrowing costs, monetary transactions
- Total leasing
- Losses from the disposal of fixed assets
- Losses from the formation of Provisions
- Other costs
- Interest expenses
Total expenditure
Result of ordinary activities Business activity	€	€	€	€	€	€
+ extraordinary income	Month Jan. 1	Month Feb. 2	Month X 3…	Sum 1st year	Sum 2nd year	Sum 3rd year
- extraordinary expenses
- Taxes
- Expenditure on investments Performance readiness
- Expenditure for investments in the production of services
- Expenses of the company foundation / takeover
- Extraordinary losses, bad debts
Surplus = liquidity · There shall be no shortfall arise!	€	€	€	€	€	€

Table 8: Liquidity forecast

* There must be no shortfall in the liquidity planning of the business plan, otherwise the insolvency of the enterprise would have to be established. Liquidity gaps must be made up beforehand! by increasing equity or debt capital.