You know today’s bank balance, but do you know what will remain after salaries, suppliers and the next tax payment? A thirteen-week forecast helps you anticipate difficult periods. The exercise becomes useful when the dates are credible and the table leads to follow-up decisions.
The framework to check
The proposed table is a management tool, not a document that replaces the accounts, returns or assessment of solvency. Thirteen weeks are a management horizon chosen here, with no associated general obligation. In the event of serious difficulties, have the director’s obligations and possible solutions reviewed promptly. An optimistic forecast must not delay this review.
Define a verified starting point
Choose a starting date and gather the balances actually available in the relevant accounts. Distinguish usable cash from blocked amounts, deposits or guarantees. If several currencies are involved, set a conversion convention and show the assumptions: directly adding amounts stated in different currencies produces a misleading total.
Rely on a recent bank reconciliation. Add transactions already committed that are not yet visible on the statement. A credit facility must be presented separately, together with its conditions and the amount still available. Do not treat a financing application as a certain resource until it has been confirmed.
Schedule cash receipts according to their likelihood
For customers, start with outstanding invoices and due dates. Adjust the dates when reliable information indicates a delay. The aged balance and collection follow-up discussions help you make this assessment. A planned sale and an accepted invoice do not have the same degree of certainty: make this difference visible.
For other resources, specify the condition for receipt: release of a loan, expected reimbursement, payment from a shareholder or requested aid. Note the document supporting the assumption. If the date depends on external approval, a delayed scenario is often more informative than a single date presented as certain.
List the outflows that really matter
List suppliers, salaries, social security contributions, taxes, rents, insurance, loan repayments, investments and other planned payments. Use the amounts that will leave the bank account, including VAT when it is paid with the invoice. VAT payments to the administration must be scheduled separately, consistently with the relevant periods.
Avoid double counting. An invoice already included in trade payables must not be added a second time in a generic purchases line. For a loan, distinguish principal repayment and interest in your detail, even if a single monthly instalment is debited. Keep the repayment schedule to explain the total outflow.
Calculate each week’s balance
The logic is simple: opening balance, plus cash receipts, minus cash disbursements, equals closing balance. The final balance of one week becomes the opening balance of the next. This carry-over should be automatic in your table to avoid calculation breaks. However, a correct formula still depends on realistic assumptions.
Add a column explaining the main variances between forecast and actuals. If a customer pays later, move the cash flow to the following weeks rather than losing it. At each update, remove the elapsed week and add a new week to the horizon. This way, you keep thirteen weeks ahead of you.
Test a less favourable scenario and decide
Re-run a few identified risks: a major customer pays two weeks later, a supplier deposit is required earlier, or an investment arises before financing is available. Do not multiply scenarios for form’s sake. Choose those that can change a concrete decision and state the assumptions changed.
For each sensitive week, identify an action: obtain customer confirmation, discuss a payment schedule, review the date of a purchase or submit an application to a financier. Any change to a commitment must be negotiated and approved; moving a line in a spreadsheet does not change the contract. Link your plan to working capital requirements in order to distinguish a one-off delay from a recurring financing need.
The table to take action
| Week | Opening | Cash receipts | Cash disbursements | Closing |
|---|---|---|---|---|
| 1 | 12 000 | 8 000 | 11 000 | 9 000 |
| 2 | 9 000 | 5 000 | 10 000 | 4 000 |
| 3 | 4 000 | 7 000 | 13 000 | −2 000 |
| 4 | −2 000 | 12 000 | 6 000 | 4 000 |
Identifying a need before it becomes urgent
In the fictional table, the fourth week returns to a positive balance, but the third shows a need of 2 000 euros. The positive balance at the end of the period is therefore not enough to conclude that the period is financed. The director checks the 13 000 euros of outflows in the third week and requests confirmation of the expected cash receipts. If a genuinely usable credit facility exists, they check its conditions; otherwise, they must prepare another response before the due date. A second scenario delays a customer payment of 5 000 euros by two weeks: the trough becomes deeper. This comparison measures the risk, without assuming that a supplier or bank will agree to finance it.
Your preparation checklist
- Reconciled opening balances and identified blocked cash.
- Cash receipts distinguished according to their level of confirmation.
- Outflows scheduled according to their actual due dates.
- VAT and repayments tracked without double counting.
- Balance carried forward from one week to the next.
- Forecast/actual variances commented on.
- Dated actions for sensitive weeks.
Frequently asked questions
Why thirteen weeks?
This horizon covers approximately one quarter while retaining a weekly level of detail. It can be adapted. The best horizon is the one that enables you to prepare your decisions with the information available.
Should the table include turnover excluding tax?
It primarily tracks bank cash flows. Customer receipts and supplier payments must correspond to the expected amounts, while tax payments are handled separately and consistently.
Does a negative balance prove a cessation of payments?
A forecast table alone does not allow for a legal classification. It is a signal to be analysed with due debts, available resources and a competent professional.
Useful terms in this guide
Questions to ask the professional
- Which assumptions warrant a delayed scenario?
- How can this plan be reconciled with debts, receivables and returns?
- Which indicators require an immediate review of the company’s difficulties?
To clarify the assignment to be entrusted, also consult our accounting section.
And for your situation?
Start with your most significant cash flows, then enhance the table with each update. If you want to make the assumptions more reliable or prepare a financing discussion, search the directory of professionals for the professional who can work with you on your company’s figures and due dates.
Sources and verification
References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.
This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.
Your next step
A specific need deserves the right contact
Accounting, taxation, company formation or payroll: prepare your questions, then search the directory for the professional who can review your situation. Check their assignments and status before entrusting them with your file.