Financial management
Aged receivables: reading it and chasing payments well
How to read an aged receivables report, derive your DSO and run graduated payment reminders to cut late payments and protect your cash flow.
Samuel HAYOT07 Apr 2026
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123 articles in this category
How to read an aged receivables report, derive your DSO and run graduated payment reminders to cut late payments and protect your cash flow.
An SME's adaptability often runs through a strategic pivot. Beyond organisational agility, the pivot has a financial side and a tax trap: the real change of activity.
Track the margin of a construction project in progress (budgeted versus actual, percentage of completion) and its cash-flow impact through interim payment statements and retention. Method, tracking tables and watch points for a French construction firm.
Estimate your company's debt capacity through the ratios the bank examines (net debt to cash flow, gearing, financial autonomy, DSCR) before an investment or growth project.
The step-by-step manual to build a 13-week cash flow forecast on a spreadsheet, feed it every Monday and use it to decide, by a French chartered accountant.
Operating leverage measures how much your operating profit moves when revenue changes. Calculation, link with the break-even point and the trade-off between fixed and variable costs.
An early-payment discount costs more than it looks. Here is how to compute its annualised rate and arbitrate as both seller and buyer, without hurting your cash position.
Which financial indicators to track in a French law-1901 association: net assets, dedicated funds, cash, reserves and the statutory-auditor threshold.
Building a business continuity plan (BCP): impact analysis, disruption scenarios, RTO/RPO, backups, crisis team and crisis cash, following ISO 22301. The method to absorb a shock without stopping.
The 8 red flags (cash, margins, late payments, social debts, working capital) that signal trouble, and the confidential tools — ad hoc mandate, conciliation, alert — to trigger before insolvency.
Four levers to collect cash faster: deposits at order, early-payment discounts, clear standard terms of sale, and structured follow-up — before factoring or legal action.
Master four pricing methods (cost-plus, perceived value, competitor pricing, psychological pricing). Learn how to raise prices without losing customers and protect margins in inflationary times.
Finthesis (a turnkey steering solution) or Power BI (custom BI) to steer your finances: setup effort, flexibility, cost and suitable profiles. A comparison.
Effective inventory management is a key lever in financial control. Learn how to measure turnover, detect overstock and free up cash while avoiding stockouts.
ROE, ROA, and ROCE are your three keys to reading true profitability. Learn how to calculate them, interpret them, and read financial leverage to drive value creation in 2026.
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