Financial management
What is an Accounting Balance Sheet? The Simplified Guide 2026
Assets, liabilities, equity... Learn to read and understand your company's balance sheet very simply to use it as a management tool.
Samuel HAYOT22 Dec 2025
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123 articles in this category
Assets, liabilities, equity... Learn to read and understand your company's balance sheet very simply to use it as a management tool.
Pro card, expenses, benefits, fees, management and limits: how to evaluate American Express Pro in 2026.
Revenue, costs, margin and scenarios: how to build a useful forecast income statement in 2026.
Accounting, audit and financial steering form a system, not three separate silos. Rigorous accounting data, organised controls, actionable indicators and a rapid close: this article details the role of each component and the method for building coherent financial governance.
France's simplified judicial liquidation allows small businesses facing insolvency to close in six months. Eligibility thresholds, procedural steps, director liability and prevention alternatives — expert analysis by Cabinet Hayot Expertise, Paris.
DSO, DPO, factoring, reverse factoring, shareholder current account: 9 operational levers to reduce your Working Capital Requirement and secure your cash flow without taking on bank debt. 2026 guide by Cabinet Hayot Expertise, Paris.
A complete method for structuring monthly and quarterly financial reporting: P&L/balance sheet/cash flow content, recipients, Pennylane/Finthesis/Pigment tools, closing calendar and practical cases for SMEs, startups and groups.
Monthly dashboards, core KPIs, digital tools (Pennylane, Finthesis, Pigment), 13-week cash flow plans and fractional CFO: the complete methodology for SME financial steering in France in 2026, by Hayot Expertise in Paris.
Revenue vs target, gross margin, EBITDA, working capital requirement and net cash: the five financial KPIs every French SME should track monthly to manage performance, anticipate cash tensions and work effectively with an outsourced CFO.
Gross burn, net burn, runway calculation, 2026 benchmarks and a 90-day action plan to extend your startup runway in a tighter funding environment — by Hayot Expertise in Paris.
Revenues, expenses, intermediate management balances, EBITDA: how to read a 2026 French income statement under the new ANC 2022-06 chart of accounts.
Articles 1336 to 1340 of the French Civil Code, 1975 subcontracting law, comparison with Dailly assignment and subrogation: Cabinet Hayot Expertise's guide to securing payments in 2026.
Occupancy, average ticket, table turns, reservations and upselling: how to increase revenue in a 30-seat restaurant.
Capacity of 600 covers/week, average ticket €38-55, yield management, click & collect, private events, no-shows, food cost 28-32%: the five concrete levers to grow a 50-seat restaurant's revenue in Paris in 2026.
Forecast balance sheet, income statement, cash flow plan and budget monitoring: how to construct a useful forecast in 2026.
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