betalingsvooruitzichten

Betalingsvooruitzicht, or cash flow forecast, is a projection of expected cash inflows and outflows over a defined period. It is used by businesses, nonprofits, and government entities to assess short- to medium-term liquidity and to plan financing and liquidity needs.

A typical betalingsvooruitzicht includes receipts such as invoiced and anticipated customer payments, subsidies, and other financing inflows, and payments such as supplier invoices, payroll, taxes, debt service, and capital expenditures. The forecast is usually organized by time buckets (days, weeks, or months) to reveal timing gaps between cash coming in and going out.

Forecasting methods include rolling forecasts, which are updated regularly with current data; scenario analysis to model best-, base-, and worst-case outcomes; and sensitivity analyses to identify drivers of cash flow. Tools range from spreadsheets to dedicated cash-management software integrated with accounting systems and ERP.

Uses of a betalingsvooruitzicht include liquidity planning, determining required credit facilities or surplus cash investments, evaluating funding strategies, and supporting budgeting and strategic decision-making. Limitations include reliance on accurate data and realistic assumptions; sensitivity to sales cycles, payment terms, customer concentration, and macroeconomic events; and the inherent difficulty of predicting timing for irregular or external cash flows.

In relation to financial reporting, a betalingsvooruitzicht complements the cash flow statement and budget, offering a forward-looking view that helps organizations manage working capital and solvency risk.