123 articles in this category
Financial OKRs bring the objectives and key results method to SME steering: one financial objective per quarter, 3 to 5 quantified key results, a review cadence. A how-to guide to align ambition with indicators without confusing OKRs and KPIs.
Leasing and a loan finance the same investment, but with very different effects on cash, the balance sheet and debt ratios. A costed comparison and a decision method.
A dividend is decided on distributable profit but paid in real cash. A five-step method to arbitrate distribution and cash, with the 2026 taxation at the 31.4% flat tax.
An unused research credit, a claim to pre-finance, a carried-forward VAT credit: three tax receivables that sit dormant in the accounts when they are worth cash. Thresholds, forms and a steering method.
The cost price adds direct costs and a share of indirect costs. A worked method, an allocation key and a full example to set a price that truly covers your costs and yields a margin.
An effective board pack does not drown the board in figures: it carries three to five messages, the right indicators, commented variances and prepared decisions, circulated before the meeting.
Revenue, margin, conversion rate, average basket, sales cycle, pipeline: the grid of commercial KPIs that lets an owner steer sales, compare over time and decide quickly, without building an unreadable report.
Known and unknown shrinkage in large retail: accounts 6037 and 6718, the sector benchmark of 1 to 1.5 % of revenue, the direct EBITDA impact and a department-level steering method.
A comfortable-looking hourly rate can hide a loss-making sale. Here is the method to calculate a fully loaded hourly cost, factoring in genuinely productive hours, fixed costs and a target margin, then derive a healthy day rate.
Zero-balance cash management targets a balance close to zero on your accounts: no idle cash, no costly overdraft. Here is the method to arbitrate between short-term investment and a financing line, step by step.
The budget you set at the start of the year ages fast. Here is when and how to revise it (reforecast) to recalibrate the full-year landing, fold in the actuals and reprioritise spending instead of steering from the rear-view mirror.
Collecting rent is not enough: an SCI can be profitable yet short of cash. A method to calculate net cash flow and steer your rental property portfolio.
Production per chair, occupancy rate, practitioner hourly cost: the concrete indicators to manage a dental practice's profitability, with their limits and a worked example.
Shipping, returns, marketplace fees, acquisition cost: a comfortable gross margin can hide a negative contribution per order. How to steer your online store order by order.
Staffing rate, project margin, day rate: the concrete indicators to manage an agency or consulting firm that sells time, without mistaking activity for profitability.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.