Prévisionnel

Prévisionnel is a French term used in finance, accounting and planning to designate a forecast or projection of future financial results and activities. It stems from prévision (forecast) and denotes documents or figures that anticipate outcomes rather than report past performance. In practice, the prévisionnel serves as a planning tool for budgeting, funding, and strategic decision making.

A prévisionnel typically includes projected financial statements such as a compte de résultat prévisionnel (income statement forecast), a bilan prévisionnel (balance sheet forecast), and a plan de financement prévisionnel (financing plan). It may also contain a cash flow forecast and a schedule of anticipated investments, financing needs and repayment terms. The content is built from explicit assumptions about sales, costs, market conditions, pricing, and external financing.

Uses and context vary by organization. In businesses and startups, the prévisionnel is used to guide budgeting, monitor performance and communicate with investors or lenders. In public administration and associations, it supports budget requests, subsidies and strategic planning. The process typically involves setting scenarios (base, optimistic, pessimistic), updating assumptions and revising figures as new information becomes available.

Limitations include inherent uncertainty and the risk that assumptions prove inaccurate. A prévisionnel is a forward-looking tool, not a guarantee of results, and it requires regular revision to remain relevant. It is closely related to business plans and financial planning, providing a structured view of expected financial needs and opportunities.