5.2 Liquidity planning
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.
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A. Revenue |
Month Jan. 1 |
Month Feb. 2 |
Month X 3… |
Sum 1st year |
Sum 2nd year |
Sum 3rd year |
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€ |
€ |
€ |
€ |
€ |
€ |
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Liquidity status: |
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Investment income |
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+ Income from equity |
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+ Income from borrowed capital |
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= Total initial liquidity |
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Revenue from sales |
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+ Total sales revenue |
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+ Total other operating income |
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+ Changes in inventories |
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+ Income from reversals of |
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+ other income Ordinary |
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+ Write-ups from |
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+ Total depreciation |
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Revenue from sales |
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Total revenue = liquidity |
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Expenditure |
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- Preliminary costs of the foundation |
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- Expenditure of the corporate purchase |
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- Expenditure for investments |
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- Rental deposit expenses |
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Current operating expenses |
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- Sum of the material costs, Auxiliary costs... |
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- Total external costs |
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- Total personnel costs |
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- Total social costs |
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- Total other operating |
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- Total rental costs, ancillary costs... |
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- Total insurance |
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- Total maintenance |
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- Total marketing |
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Total consulting costs, legal, |
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- Total borrowing costs, monetary transactions |
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- Total leasing |
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Losses from the disposal of fixed |
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- Losses from the formation of Provisions |
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- Other costs |
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- Interest expenses |
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Total expenditure |
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Result of ordinary activities Business activity |
€ |
€ |
€ |
€ |
€ |
€ |
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+ extraordinary income |
Month Jan. 1 |
Month Feb. 2 |
Month X 3… |
Sum 1st year |
Sum 2nd year |
Sum 3rd year |
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- extraordinary expenses |
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- Taxes |
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- Expenditure on investments |
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- Expenditure for investments in the |
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- Expenses of the company foundation / takeover |
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- Extraordinary losses, |
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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.