3-year business plan
Three scenarios for the same project. The cautious scenario must remain viable: it is the real test of your project’s resilience.
3-year revenue
155 983 €
Excluding VAT
Lowest cash balance
-2 998 €
Month 8
First profitable month
Month 10
Funding required
5 998 €
Scenario assumptions
Edit these to recalculate every table.
0.02 means +2% per month.
Annual income statement
| Item | Year 1 | Year 2 | Year 3 |
|---|---|---|---|
| Revenue excluding VAT | 40 236 € | 51 029 € | 64 718 € |
| Variable costs | 8 047 € | 10 206 € | 12 943 € |
| Gross margin | 32 189 € | 40 823 € | 51 774 € |
| Fixed costs | 7 200 € | 7 200 € | 7 200 € |
| Director pay and contributions | 25 560 € | 25 560 € | 25 560 € |
| Depreciation | 1 000 € | 1 000 € | 1 000 € |
| Loan interest | 0 € | 0 € | 0 € |
| Profit before tax | -1 571 € | 7 063 € | 18 014 € |
| Corporate income tax | 0 € | 824 € | 2 702 € |
| Net profit | -1 571 € | 6 240 € | 15 312 € |
| Dividends | 0 € | 0 € | 0 € |
| Retained profit | -1 571 € | 4 669 € | 19 981 € |
| Year-end cash balance | -2 555 € | 4 708 € | 21 883 € |
| Break-even revenue | 42 200 € | 42 200 € | 42 200 € |
Monthly cash flow
All 36 months of the forecast.
| Month | Revenue excl. VAT | Profit | Cash balance |
|---|---|---|---|
| Oct 26 | 3 000 € | -413 € | -1 730 € |
| Nov 26 | 3 060 € | -365 € | -2 060 € |
| Dec 26 | 3 121 € | -316 € | -2 342 € |
| Jan 27 | 3 184 € | -266 € | -2 575 € |
| Feb 27 | 3 247 € | -216 € | -2 758 € |
| Mar 27 | 3 312 € | -164 € | -2 890 € |
| Apr 27 | 3 378 € | -111 € | -2 971 € |
| May 27 | 3 446 € | -56 € | -2 998 € |
| Jun 27 | 3 515 € | -1 € | -2 971 € |
| Jul 27 | 3 585 € | 55 € | -2 889 € |
| Aug 27 | 3 657 € | 112 € | -2 751 € |
| Sept 27 | 3 730 € | 171 € | -2 555 € |
| Oct 27 | 3 805 € | 230 € | -2 301 € |
| Nov 27 | 3 881 € | 291 € | -1 987 € |
| Dec 27 | 3 958 € | 353 € | -1 613 € |
| Jan 28 | 4 038 € | 417 € | -1 176 € |
| Feb 28 | 4 118 € | 481 € | -676 € |
| Mar 28 | 4 201 € | 547 € | -111 € |
| Apr 28 | 4 285 € | 614 € | 520 € |
| May 28 | 4 370 € | 683 € | 1 217 € |
| Jun 28 | 4 458 € | 753 € | 1 984 € |
| Jul 28 | 4 547 € | 824 € | 2 820 € |
| Aug 28 | 4 638 € | 897 € | 3 728 € |
| Sept 28 | 4 731 € | 971 € | 4 708 € |
| Oct 28 | 4 825 € | 1 047 € | 5 762 € |
| Nov 28 | 4 922 € | 1 124 € | 6 893 € |
| Dec 28 | 5 020 € | 1 203 € | 7 276 € |
| Jan 29 | 5 121 € | 1 283 € | 8 563 € |
| Feb 29 | 5 223 € | 1 365 € | 9 929 € |
| Mar 29 | 5 328 € | 1 449 € | 11 377 € |
| Apr 29 | 5 434 € | 1 534 € | 12 910 € |
| May 29 | 5 543 € | 1 621 € | 14 527 € |
| Jun 29 | 5 654 € | 1 710 € | 16 231 € |
| Jul 29 | 5 767 € | 1 800 € | 18 024 € |
| Aug 29 | 5 882 € | 1 892 € | 19 907 € |
| Sept 29 | 6 000 € | 1 986 € | 21 883 € |
Funding plan
Funding needs
Investments5 000 €
Opening inventory0 €
Target cash reserve3 000 €
Startup funding required5 998 €
Total funding needs13 998 €
Funding sources
Share capital1 000 €
Personal contribution5 000 €
Shareholder loan account0 €
Bank loan0 €
Total funding sources6 000 €
Difference-7 998 €
Simplified balance sheets
| Item | Year 1 | Year 2 | Year 3 |
|---|---|---|---|
| Net fixed assets | 4 000 € | 3 000 € | 2 000 € |
| Trade receivables | 3 730 € | 4 731 € | 6 000 € |
| Cash balance | -2 555 € | 4 708 € | 21 883 € |
| Total assets | 5 175 € | 12 439 € | 29 883 € |
| Capital and contributions | 6 000 € | 6 000 € | 6 000 € |
| Retained earnings | -1 571 € | 4 669 € | 19 981 € |
| Outstanding loan | 0 € | 0 € | 0 € |
| Trade payables | 746 € | 946 € | 1 200 € |
| Total equity and liabilities | 5 175 € | 12 439 € | 29 883 € |
Consistency checks
A forecast is only useful once it has been checked.
- Opening cash + cash flows = closing cashTotal cash flows: 21882.89 € — closing cash: 21882.87 €.
- Monthly totals = annual totalMonthly total: 23506.48 € — annual total: 23506.48 €.
- Assets = equity and liabilitiesMaximum difference: 0.12 €.
- Outstanding debt consistent with repaymentsLoan principal: 0 € — repaid: 0 € — outstanding: 0 €.
- Investments and depreciation consistentTotal depreciation over 36 months: 2999.88 € for 5000 € invested.
- Output and deductible VAT tracked separatelyVAT exemption: no output or deductible VAT.
- Profit and cash kept separateAccounting profit includes depreciation; cash flow tracks actual receipts.
- Negative cash in month 8 (-2997.72 €): the plan cannot be funded as it stands.
- Funding sources (6000 €) are below funding needs (13997.72 €).
Average gross margin: 80 %. Contributions and corporate income tax are estimated using the rules registry parameters.
This document is a forecast: it does not commit any lender and is not a substitute for a proposal validated by a chartered accountant.