{"text_format":"3","workbook":"xlsx","n_sheets":14,"sheets":["Overview","Assumptions","P&L","Balance sheet","Cash flow","13 week cash","Revenue capacity","Working capital","Assets debt","Budget","Actual inputs","Ledger Aug","Forecast review","Guide"],"read":"whole","date_system":"1900"}

{"sheet":"Overview","index":0,"n_rows":55,"n_cols":9,"rows_kept":55}
[]
[null,null,"BriQs finance demonstration"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR · entirely fictional"]
[]
[null,null,"Demonstration business"]
[null,null,"As of 31 August 2026. January–August actuals, September–December forecast."]
[]
[null,null,"August metric",null,"Actual","Original budget","Variance"]
[null,null,"Revenue",null,{"$f":"'P&L'!L11","v":{"v":261500,"d":"261,500"}},{"$f":"'Budget'!L11","v":{"v":295375,"d":"295,375"}},{"$f":"E10-F10","v":{"v":-33875,"d":"(33,875)"}}]
[null,null,"Gross profit",null,{"$f":"'P&L'!L16","v":{"v":93200,"d":"93,200"}},{"$f":"'Budget'!L16","v":{"v":148075,"d":"148,075"}},{"$f":"E11-F11","v":{"v":-54875,"d":"(54,875)"}}]
[null,null,"EBITDA",null,{"$f":"'P&L'!L23","v":{"v":8600,"d":"8,600"}},{"$f":"'Budget'!L23","v":{"v":67575,"d":"67,575"}},{"$f":"E12-F12","v":{"v":-58975,"d":"(58,975)"}}]
[null,null,"Net profit",null,{"$f":"'P&L'!L30","v":{"v":2433.333333333333,"d":"2,433"}},{"$f":"'Budget'!L30","v":{"v":49702.222222222226,"d":"49,702"}},{"$f":"E13-F13","v":{"v":-47268.88888888889,"d":"(47,269)"}}]
[null,null,"Gross margin",null,{"$f":"'P&L'!L17","v":{"v":0.35640535372848947,"d":"35.6%"}},{"$f":"'Budget'!L17","v":{"v":0.50131189166314,"d":"50.1%"}},{"$f":"E14-F14","v":{"v":-0.14490653793465058,"d":"(14.5%)"}}]
[]
[]
[null,null,"Cash at 31 August",null,{"$f":"'Balance sheet'!L8","v":{"v":155875,"d":"€155,875"}}]
[null,null,"Lowest end-of-day cash",null,{"$f":"'13 week cash'!K23","v":{"v":14091.74731182796,"d":"€14,092"}}]
[null,null,"Reserve headroom / (shortfall)",null,{"$f":"E18-'Assumptions'!$E$74","v":{"v":-60908.25268817204,"d":"(€60,908)"}}]
[null,null,"Receivables overdue",null,{"$f":"SUM('Working capital'!E69:E72)","v":{"v":200000,"d":"€200,000"}}]
[null,null,"AP awaiting approval / hold release",null,{"$f":"'Working capital'!E74","v":{"v":17000,"d":"€17,000"}}]
[]
[]
[null,null,"Full-year revenue",null,{"$f":"SUM('P&L'!E11:P11)","v":{"v":3338400,"d":"3,338,400"}}]
[null,null,"Full-year EBITDA",null,{"$f":"SUM('P&L'!E23:P23)","v":{"v":510125,"d":"510,125"}}]
[null,null,"Year-end cash",null,{"$f":"'Balance sheet'!P8","v":{"v":243418.870967742,"d":"243,419"}}]
[]
[]
[]
[null,null,"CFO action register"]
[]
[null,null,"Priority","Finding","Metric EUR","Action","Owner","Due","Status"]
[null,null,"High","Revenue below August budget",{"$f":"'P&L'!L36","v":{"v":-33875,"d":"(33,875)"}},"Confirm September starts and reset delivery milestones.","Commercial lead","2026-09-04","Open"]
[null,null,"High","Overdue customer invoices",{"$f":"SUM('Working capital'!E69:E72)","v":{"v":200000,"d":"200,000"}},"Secure written receipt dates for AR-2601 to AR-2605.","Finance lead","2026-09-03","In progress"]
[null,null,"High","Lowest end-of-day cash",{"$f":"'13 week cash'!K23","v":{"v":14091.74731182796,"d":"14,092"}},"Review September capex and arrange reserve recovery.","CFO","2026-09-07","Open"]
[null,null,"Medium","AP workflow prerequisites",{"$f":"'Working capital'!E74","v":{"v":17000,"d":"17,000"}},"Resolve approval, review and hold separately for AP-2601/2604.","Operations lead","2026-09-04","Awaiting review"]
[null,null,"High","August gross-profit gap",{"$f":"'P&L'!L16-'Budget'!L16","v":{"v":-54875,"d":"(54,875)"}},"Review project pricing, scope and subcontractor commitments.","Delivery lead","2026-09-11","Open"]
[]
[]
[]
[null,null,"Monthly cash and liquidity"]
[]
[null,null,"Month","Closing cash","Reserve"]
[null,null,"Jan",{"$f":"'Balance sheet'!E8","v":{"v":237250,"d":"237,250"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}}]
[null,null,"Feb",{"$f":"'Balance sheet'!F8","v":{"v":247675,"d":"247,675"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}}]
[null,null,"Mar",{"$f":"'Balance sheet'!G8","v":{"v":232975,"d":"232,975"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}}]
[null,null,"Apr",{"$f":"'Balance sheet'!H8","v":{"v":252000,"d":"252,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}}]
[null,null,"May",{"$f":"'Balance sheet'!I8","v":{"v":257775,"d":"257,775"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}}]
[null,null,"Jun",{"$f":"'Balance sheet'!J8","v":{"v":199250,"d":"199,250"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}}]
[null,null,"Jul",{"$f":"'Balance sheet'!K8","v":{"v":188000,"d":"188,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}}]
[null,null,"Aug",{"$f":"'Balance sheet'!L8","v":{"v":155875,"d":"155,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}}]
[null,null,"Sep",{"$f":"'Balance sheet'!M8","v":{"v":143561.6666666667,"d":"143,562"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}}]
[null,null,"Oct",{"$f":"'Balance sheet'!N8","v":{"v":113931.2903225807,"d":"113,931"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}}]
[null,null,"Nov",{"$f":"'Balance sheet'!O8","v":{"v":165933.33333333337,"d":"165,933"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}}]
[null,null,"Dec",{"$f":"'Balance sheet'!P8","v":{"v":243418.870967742,"d":"243,419"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}}]

{"sheet":"Assumptions","index":1,"n_rows":85,"n_cols":16,"rows_kept":85}
[]
[null,null,"Assumptions"]
[]
[null,null,"Selected case",null,1,"Case name",{"$f":"CHOOSE($E$4,\"Base\",\"Downside\")","v":"Base"},"EUR · entirely fictional"]
[null,null,"1 = Base, 2 = Downside"]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Active retainers — active",null,{"$f":"'Actual inputs'!E8","v":{"v":18,"d":"18.0"}},{"$f":"'Actual inputs'!F8","v":{"v":19,"d":"19.0"}},{"$f":"'Actual inputs'!G8","v":{"v":19,"d":"19.0"}},{"$f":"'Actual inputs'!H8","v":{"v":20,"d":"20.0"}},{"$f":"'Actual inputs'!I8","v":{"v":21,"d":"21.0"}},{"$f":"'Actual inputs'!J8","v":{"v":21,"d":"21.0"}},{"$f":"'Actual inputs'!K8","v":{"v":22,"d":"22.0"}},{"$f":"'Actual inputs'!L8","v":{"v":22,"d":"22.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M9),M9,NA()),IF($E$4=2,IF(ISNUMBER(M10),M10,NA()),NA()))","v":{"v":23,"d":"23.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N9),N9,NA()),IF($E$4=2,IF(ISNUMBER(N10),N10,NA()),NA()))","v":{"v":24,"d":"24.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O9),O9,NA()),IF($E$4=2,IF(ISNUMBER(O10),O10,NA()),NA()))","v":{"v":25,"d":"25.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P9),P9,NA()),IF($E$4=2,IF(ISNUMBER(P10),P10,NA()),NA()))","v":{"v":26,"d":"26.0"}}]
[null,null,"Base",{"$nulls":9},{"v":23,"d":"23.0"},{"v":24,"d":"24.0"},{"v":25,"d":"25.0"},{"v":26,"d":"26.0"}]
[null,null,"Downside",{"$nulls":9},{"v":21,"d":"21.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"}]
[null,null,"Monthly retainer fee — active",null,{"$f":"'Actual inputs'!E9","v":{"v":5000,"d":"5,000"}},{"$f":"'Actual inputs'!F9","v":{"v":5000,"d":"5,000"}},{"$f":"'Actual inputs'!G9","v":{"v":5000,"d":"5,000"}},{"$f":"'Actual inputs'!H9","v":{"v":5000,"d":"5,000"}},{"$f":"'Actual inputs'!I9","v":{"v":5000,"d":"5,000"}},{"$f":"'Actual inputs'!J9","v":{"v":5000,"d":"5,000"}},{"$f":"'Actual inputs'!K9","v":{"v":5000,"d":"5,000"}},{"$f":"'Actual inputs'!L9","v":{"v":5000,"d":"5,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M12),M12,NA()),IF($E$4=2,IF(ISNUMBER(M13),M13,NA()),NA()))","v":{"v":5100,"d":"5,100"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N12),N12,NA()),IF($E$4=2,IF(ISNUMBER(N13),N13,NA()),NA()))","v":{"v":5100,"d":"5,100"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O12),O12,NA()),IF($E$4=2,IF(ISNUMBER(O13),O13,NA()),NA()))","v":{"v":5200,"d":"5,200"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P12),P12,NA()),IF($E$4=2,IF(ISNUMBER(P13),P13,NA()),NA()))","v":{"v":5200,"d":"5,200"}}]
[null,null,"Base",{"$nulls":9},{"v":5100,"d":"5,100"},{"v":5100,"d":"5,100"},{"v":5200,"d":"5,200"},{"v":5200,"d":"5,200"}]
[null,null,"Downside",{"$nulls":9},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"}]
[null,null,"Billable project days — active",null,{"$f":"'Actual inputs'!E10","v":135},{"$f":"'Actual inputs'!F10","v":140},{"$f":"'Actual inputs'!G10","v":150},{"$f":"'Actual inputs'!H10","v":155},{"$f":"'Actual inputs'!I10","v":152},{"$f":"'Actual inputs'!J10","v":145},{"$f":"'Actual inputs'!K10","v":158},{"$f":"'Actual inputs'!L10","v":150},{"$f":"IF($E$4=1,IF(ISNUMBER(M15),M15,NA()),IF($E$4=2,IF(ISNUMBER(M16),M16,NA()),NA()))","v":170},{"$f":"IF($E$4=1,IF(ISNUMBER(N15),N15,NA()),IF($E$4=2,IF(ISNUMBER(N16),N16,NA()),NA()))","v":180},{"$f":"IF($E$4=1,IF(ISNUMBER(O15),O15,NA()),IF($E$4=2,IF(ISNUMBER(O16),O16,NA()),NA()))","v":185},{"$f":"IF($E$4=1,IF(ISNUMBER(P15),P15,NA()),IF($E$4=2,IF(ISNUMBER(P16),P16,NA()),NA()))","v":170}]
[null,null,"Base",{"$nulls":9},170,180,185,170]
[null,null,"Downside",{"$nulls":9},140,140,145,130]
[null,null,"Project day rate — active",null,{"$f":"'Actual inputs'!E11","v":850},{"$f":"'Actual inputs'!F11","v":850},{"$f":"'Actual inputs'!G11","v":850},{"$f":"'Actual inputs'!H11","v":850},{"$f":"'Actual inputs'!I11","v":850},{"$f":"'Actual inputs'!J11","v":850},{"$f":"'Actual inputs'!K11","v":850},{"$f":"'Actual inputs'!L11","v":850},{"$f":"IF($E$4=1,IF(ISNUMBER(M18),M18,NA()),IF($E$4=2,IF(ISNUMBER(M19),M19,NA()),NA()))","v":875},{"$f":"IF($E$4=1,IF(ISNUMBER(N18),N18,NA()),IF($E$4=2,IF(ISNUMBER(N19),N19,NA()),NA()))","v":875},{"$f":"IF($E$4=1,IF(ISNUMBER(O18),O18,NA()),IF($E$4=2,IF(ISNUMBER(O19),O19,NA()),NA()))","v":900},{"$f":"IF($E$4=1,IF(ISNUMBER(P18),P18,NA()),IF($E$4=2,IF(ISNUMBER(P19),P19,NA()),NA()))","v":900}]
[null,null,"Base",{"$nulls":9},875,875,900,900]
[null,null,"Downside",{"$nulls":9},825,825,825,825]
[null,null,"Implementations completed — active",null,{"$f":"'Actual inputs'!E12","v":{"v":2,"d":"2.0"}},{"$f":"'Actual inputs'!F12","v":{"v":2,"d":"2.0"}},{"$f":"'Actual inputs'!G12","v":{"v":3,"d":"3.0"}},{"$f":"'Actual inputs'!H12","v":{"v":3,"d":"3.0"}},{"$f":"'Actual inputs'!I12","v":{"v":2,"d":"2.0"}},{"$f":"'Actual inputs'!J12","v":{"v":3,"d":"3.0"}},{"$f":"'Actual inputs'!K12","v":{"v":2,"d":"2.0"}},{"$f":"'Actual inputs'!L12","v":{"v":2,"d":"2.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M21),M21,NA()),IF($E$4=2,IF(ISNUMBER(M22),M22,NA()),NA()))","v":{"v":3,"d":"3.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N21),N21,NA()),IF($E$4=2,IF(ISNUMBER(N22),N22,NA()),NA()))","v":{"v":3,"d":"3.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O21),O21,NA()),IF($E$4=2,IF(ISNUMBER(O22),O22,NA()),NA()))","v":{"v":4,"d":"4.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P21),P21,NA()),IF($E$4=2,IF(ISNUMBER(P22),P22,NA()),NA()))","v":{"v":3,"d":"3.0"}}]
[null,null,"Base",{"$nulls":9},{"v":3,"d":"3.0"},{"v":3,"d":"3.0"},{"v":4,"d":"4.0"},{"v":3,"d":"3.0"}]
[null,null,"Downside",{"$nulls":9},{"v":2,"d":"2.0"},{"v":2,"d":"2.0"},{"v":2,"d":"2.0"},{"v":2,"d":"2.0"}]
[null,null,"Implementation fee — active",null,{"$f":"'Actual inputs'!E13","v":{"v":12000,"d":"12,000"}},{"$f":"'Actual inputs'!F13","v":{"v":12000,"d":"12,000"}},{"$f":"'Actual inputs'!G13","v":{"v":12000,"d":"12,000"}},{"$f":"'Actual inputs'!H13","v":{"v":12000,"d":"12,000"}},{"$f":"'Actual inputs'!I13","v":{"v":12000,"d":"12,000"}},{"$f":"'Actual inputs'!J13","v":{"v":12000,"d":"12,000"}},{"$f":"'Actual inputs'!K13","v":{"v":12000,"d":"12,000"}},{"$f":"'Actual inputs'!L13","v":{"v":12000,"d":"12,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M24),M24,NA()),IF($E$4=2,IF(ISNUMBER(M25),M25,NA()),NA()))","v":{"v":12500,"d":"12,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N24),N24,NA()),IF($E$4=2,IF(ISNUMBER(N25),N25,NA()),NA()))","v":{"v":12500,"d":"12,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O24),O24,NA()),IF($E$4=2,IF(ISNUMBER(O25),O25,NA()),NA()))","v":{"v":12500,"d":"12,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P24),P24,NA()),IF($E$4=2,IF(ISNUMBER(P25),P25,NA()),NA()))","v":{"v":12500,"d":"12,500"}}]
[null,null,"Base",{"$nulls":9},{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"}]
[null,null,"Downside",{"$nulls":9},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"}]
[null,null,"Paid delivery FTE — active",null,{"$f":"'Actual inputs'!E14","v":{"v":20,"d":"20.0"}},{"$f":"'Actual inputs'!F14","v":{"v":20,"d":"20.0"}},{"$f":"'Actual inputs'!G14","v":{"v":20,"d":"20.0"}},{"$f":"'Actual inputs'!H14","v":{"v":21,"d":"21.0"}},{"$f":"'Actual inputs'!I14","v":{"v":21,"d":"21.0"}},{"$f":"'Actual inputs'!J14","v":{"v":21,"d":"21.0"}},{"$f":"'Actual inputs'!K14","v":{"v":22,"d":"22.0"}},{"$f":"'Actual inputs'!L14","v":{"v":22,"d":"22.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M27),M27,NA()),IF($E$4=2,IF(ISNUMBER(M28),M28,NA()),NA()))","v":{"v":22,"d":"22.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N27),N27,NA()),IF($E$4=2,IF(ISNUMBER(N28),N28,NA()),NA()))","v":{"v":22,"d":"22.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O27),O27,NA()),IF($E$4=2,IF(ISNUMBER(O28),O28,NA()),NA()))","v":{"v":23,"d":"23.0"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P27),P27,NA()),IF($E$4=2,IF(ISNUMBER(P28),P28,NA()),NA()))","v":{"v":23,"d":"23.0"}}]
[null,null,"Base",{"$nulls":9},{"v":22,"d":"22.0"},{"v":22,"d":"22.0"},{"v":23,"d":"23.0"},{"v":23,"d":"23.0"}]
[null,null,"Downside",{"$nulls":9},{"v":22,"d":"22.0"},{"v":22,"d":"22.0"},{"v":22,"d":"22.0"},{"v":22,"d":"22.0"}]
[null,null,"Monthly loaded pay per FTE — active",null,{"$f":"'Actual inputs'!E15","v":{"v":5200,"d":"5,200"}},{"$f":"'Actual inputs'!F15","v":{"v":5200,"d":"5,200"}},{"$f":"'Actual inputs'!G15","v":{"v":5200,"d":"5,200"}},{"$f":"'Actual inputs'!H15","v":{"v":5300,"d":"5,300"}},{"$f":"'Actual inputs'!I15","v":{"v":5300,"d":"5,300"}},{"$f":"'Actual inputs'!J15","v":{"v":5300,"d":"5,300"}},{"$f":"'Actual inputs'!K15","v":{"v":5400,"d":"5,400"}},{"$f":"'Actual inputs'!L15","v":{"v":5400,"d":"5,400"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M30),M30,NA()),IF($E$4=2,IF(ISNUMBER(M31),M31,NA()),NA()))","v":{"v":5400,"d":"5,400"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N30),N30,NA()),IF($E$4=2,IF(ISNUMBER(N31),N31,NA()),NA()))","v":{"v":5400,"d":"5,400"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O30),O30,NA()),IF($E$4=2,IF(ISNUMBER(O31),O31,NA()),NA()))","v":{"v":5500,"d":"5,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P30),P30,NA()),IF($E$4=2,IF(ISNUMBER(P31),P31,NA()),NA()))","v":{"v":5500,"d":"5,500"}}]
[null,null,"Base",{"$nulls":9},{"v":5400,"d":"5,400"},{"v":5400,"d":"5,400"},{"v":5500,"d":"5,500"},{"v":5500,"d":"5,500"}]
[null,null,"Downside",{"$nulls":9},{"v":5400,"d":"5,400"},{"v":5400,"d":"5,400"},{"v":5500,"d":"5,500"},{"v":5500,"d":"5,500"}]
[null,null,"Subcontractor days — active",null,{"$f":"'Actual inputs'!E16","v":42},{"$f":"'Actual inputs'!F16","v":44},{"$f":"'Actual inputs'!G16","v":47},{"$f":"'Actual inputs'!H16","v":48},{"$f":"'Actual inputs'!I16","v":51},{"$f":"'Actual inputs'!J16","v":56},{"$f":"'Actual inputs'!K16","v":60},{"$f":"'Actual inputs'!L16","v":65},{"$f":"IF($E$4=1,IF(ISNUMBER(M33),M33,NA()),IF($E$4=2,IF(ISNUMBER(M34),M34,NA()),NA()))","v":52},{"$f":"IF($E$4=1,IF(ISNUMBER(N33),N33,NA()),IF($E$4=2,IF(ISNUMBER(N34),N34,NA()),NA()))","v":50},{"$f":"IF($E$4=1,IF(ISNUMBER(O33),O33,NA()),IF($E$4=2,IF(ISNUMBER(O34),O34,NA()),NA()))","v":50},{"$f":"IF($E$4=1,IF(ISNUMBER(P33),P33,NA()),IF($E$4=2,IF(ISNUMBER(P34),P34,NA()),NA()))","v":46}]
[null,null,"Base",{"$nulls":9},52,50,50,46]
[null,null,"Downside",{"$nulls":9},62,60,58,55]
[null,null,"Subcontractor day rate — active",null,{"$f":"'Actual inputs'!E17","v":550},{"$f":"'Actual inputs'!F17","v":550},{"$f":"'Actual inputs'!G17","v":550},{"$f":"'Actual inputs'!H17","v":575},{"$f":"'Actual inputs'!I17","v":575},{"$f":"'Actual inputs'!J17","v":575},{"$f":"'Actual inputs'!K17","v":600},{"$f":"'Actual inputs'!L17","v":600},{"$f":"IF($E$4=1,IF(ISNUMBER(M36),M36,NA()),IF($E$4=2,IF(ISNUMBER(M37),M37,NA()),NA()))","v":600},{"$f":"IF($E$4=1,IF(ISNUMBER(N36),N36,NA()),IF($E$4=2,IF(ISNUMBER(N37),N37,NA()),NA()))","v":600},{"$f":"IF($E$4=1,IF(ISNUMBER(O36),O36,NA()),IF($E$4=2,IF(ISNUMBER(O37),O37,NA()),NA()))","v":600},{"$f":"IF($E$4=1,IF(ISNUMBER(P36),P36,NA()),IF($E$4=2,IF(ISNUMBER(P37),P37,NA()),NA()))","v":600}]
[null,null,"Base",{"$nulls":9},600,600,600,600]
[null,null,"Downside",{"$nulls":9},625,625,625,625]
[null,null,"Direct software — active",null,{"$f":"'Actual inputs'!E18","v":{"v":9000,"d":"9,000"}},{"$f":"'Actual inputs'!F18","v":{"v":9000,"d":"9,000"}},{"$f":"'Actual inputs'!G18","v":{"v":9500,"d":"9,500"}},{"$f":"'Actual inputs'!H18","v":{"v":9500,"d":"9,500"}},{"$f":"'Actual inputs'!I18","v":{"v":10000,"d":"10,000"}},{"$f":"'Actual inputs'!J18","v":{"v":10000,"d":"10,000"}},{"$f":"'Actual inputs'!K18","v":{"v":10500,"d":"10,500"}},{"$f":"'Actual inputs'!L18","v":{"v":10500,"d":"10,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M39),M39,NA()),IF($E$4=2,IF(ISNUMBER(M40),M40,NA()),NA()))","v":{"v":11000,"d":"11,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N39),N39,NA()),IF($E$4=2,IF(ISNUMBER(N40),N40,NA()),NA()))","v":{"v":11000,"d":"11,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O39),O39,NA()),IF($E$4=2,IF(ISNUMBER(O40),O40,NA()),NA()))","v":{"v":11500,"d":"11,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P39),P39,NA()),IF($E$4=2,IF(ISNUMBER(P40),P40,NA()),NA()))","v":{"v":11500,"d":"11,500"}}]
[null,null,"Base",{"$nulls":9},{"v":11000,"d":"11,000"},{"v":11000,"d":"11,000"},{"v":11500,"d":"11,500"},{"v":11500,"d":"11,500"}]
[null,null,"Downside",{"$nulls":9},{"v":11000,"d":"11,000"},{"v":11000,"d":"11,000"},{"v":11000,"d":"11,000"},{"v":11000,"d":"11,000"}]
[null,null,"Sales and marketing — active",null,{"$f":"'Actual inputs'!E19","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!F19","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!G19","v":{"v":19000,"d":"19,000"}},{"$f":"'Actual inputs'!H19","v":{"v":19000,"d":"19,000"}},{"$f":"'Actual inputs'!I19","v":{"v":20000,"d":"20,000"}},{"$f":"'Actual inputs'!J19","v":{"v":20000,"d":"20,000"}},{"$f":"'Actual inputs'!K19","v":{"v":22000,"d":"22,000"}},{"$f":"'Actual inputs'!L19","v":{"v":22000,"d":"22,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M42),M42,NA()),IF($E$4=2,IF(ISNUMBER(M43),M43,NA()),NA()))","v":{"v":22000,"d":"22,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N42),N42,NA()),IF($E$4=2,IF(ISNUMBER(N43),N43,NA()),NA()))","v":{"v":23000,"d":"23,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O42),O42,NA()),IF($E$4=2,IF(ISNUMBER(O43),O43,NA()),NA()))","v":{"v":23000,"d":"23,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P42),P42,NA()),IF($E$4=2,IF(ISNUMBER(P43),P43,NA()),NA()))","v":{"v":22000,"d":"22,000"}}]
[null,null,"Base",{"$nulls":9},{"v":22000,"d":"22,000"},{"v":23000,"d":"23,000"},{"v":23000,"d":"23,000"},{"v":22000,"d":"22,000"}]
[null,null,"Downside",{"$nulls":9},{"v":20000,"d":"20,000"},{"v":20000,"d":"20,000"},{"v":20000,"d":"20,000"},{"v":18000,"d":"18,000"}]
[null,null,"Management and admin payroll — active",null,{"$f":"'Actual inputs'!E20","v":{"v":40000,"d":"40,000"}},{"$f":"'Actual inputs'!F20","v":{"v":40000,"d":"40,000"}},{"$f":"'Actual inputs'!G20","v":{"v":40000,"d":"40,000"}},{"$f":"'Actual inputs'!H20","v":{"v":42000,"d":"42,000"}},{"$f":"'Actual inputs'!I20","v":{"v":42000,"d":"42,000"}},{"$f":"'Actual inputs'!J20","v":{"v":42000,"d":"42,000"}},{"$f":"'Actual inputs'!K20","v":{"v":44000,"d":"44,000"}},{"$f":"'Actual inputs'!L20","v":{"v":44000,"d":"44,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M45),M45,NA()),IF($E$4=2,IF(ISNUMBER(M46),M46,NA()),NA()))","v":{"v":44000,"d":"44,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N45),N45,NA()),IF($E$4=2,IF(ISNUMBER(N46),N46,NA()),NA()))","v":{"v":44000,"d":"44,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O45),O45,NA()),IF($E$4=2,IF(ISNUMBER(O46),O46,NA()),NA()))","v":{"v":46000,"d":"46,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P45),P45,NA()),IF($E$4=2,IF(ISNUMBER(P46),P46,NA()),NA()))","v":{"v":46000,"d":"46,000"}}]
[null,null,"Base",{"$nulls":9},{"v":44000,"d":"44,000"},{"v":44000,"d":"44,000"},{"v":46000,"d":"46,000"},{"v":46000,"d":"46,000"}]
[null,null,"Downside",{"$nulls":9},{"v":44000,"d":"44,000"},{"v":44000,"d":"44,000"},{"v":44000,"d":"44,000"},{"v":44000,"d":"44,000"}]
[null,null,"Office and general costs — active",null,{"$f":"'Actual inputs'!E21","v":{"v":10500,"d":"10,500"}},{"$f":"'Actual inputs'!F21","v":{"v":10500,"d":"10,500"}},{"$f":"'Actual inputs'!G21","v":{"v":10500,"d":"10,500"}},{"$f":"'Actual inputs'!H21","v":{"v":10500,"d":"10,500"}},{"$f":"'Actual inputs'!I21","v":{"v":10500,"d":"10,500"}},{"$f":"'Actual inputs'!J21","v":{"v":10500,"d":"10,500"}},{"$f":"'Actual inputs'!K21","v":{"v":10500,"d":"10,500"}},{"$f":"'Actual inputs'!L21","v":{"v":10500,"d":"10,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M48),M48,NA()),IF($E$4=2,IF(ISNUMBER(M49),M49,NA()),NA()))","v":{"v":10500,"d":"10,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N48),N48,NA()),IF($E$4=2,IF(ISNUMBER(N49),N49,NA()),NA()))","v":{"v":10500,"d":"10,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O48),O48,NA()),IF($E$4=2,IF(ISNUMBER(O49),O49,NA()),NA()))","v":{"v":11000,"d":"11,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P48),P48,NA()),IF($E$4=2,IF(ISNUMBER(P49),P49,NA()),NA()))","v":{"v":11000,"d":"11,000"}}]
[null,null,"Base",{"$nulls":9},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":11000,"d":"11,000"},{"v":11000,"d":"11,000"}]
[null,null,"Downside",{"$nulls":9},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"}]
[null,null,"Professional fees — active",null,{"$f":"'Actual inputs'!E22","v":{"v":6000,"d":"6,000"}},{"$f":"'Actual inputs'!F22","v":{"v":6000,"d":"6,000"}},{"$f":"'Actual inputs'!G22","v":{"v":7500,"d":"7,500"}},{"$f":"'Actual inputs'!H22","v":{"v":6000,"d":"6,000"}},{"$f":"'Actual inputs'!I22","v":{"v":6500,"d":"6,500"}},{"$f":"'Actual inputs'!J22","v":{"v":8000,"d":"8,000"}},{"$f":"'Actual inputs'!K22","v":{"v":7000,"d":"7,000"}},{"$f":"'Actual inputs'!L22","v":{"v":8100,"d":"8,100"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M51),M51,NA()),IF($E$4=2,IF(ISNUMBER(M52),M52,NA()),NA()))","v":{"v":7500,"d":"7,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N51),N51,NA()),IF($E$4=2,IF(ISNUMBER(N52),N52,NA()),NA()))","v":{"v":7500,"d":"7,500"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O51),O51,NA()),IF($E$4=2,IF(ISNUMBER(O52),O52,NA()),NA()))","v":{"v":8000,"d":"8,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P51),P51,NA()),IF($E$4=2,IF(ISNUMBER(P52),P52,NA()),NA()))","v":{"v":8000,"d":"8,000"}}]
[null,null,"Base",{"$nulls":9},{"v":7500,"d":"7,500"},{"v":7500,"d":"7,500"},{"v":8000,"d":"8,000"},{"v":8000,"d":"8,000"}]
[null,null,"Downside",{"$nulls":9},{"v":8500,"d":"8,500"},{"v":8500,"d":"8,500"},{"v":8500,"d":"8,500"},{"v":8500,"d":"8,500"}]
[null,null,"Target closing AR days — active",null,{"$f":"'Working capital'!E16/'P&L'!E11*31","v":{"v":25.748633879781423,"d":"26"}},{"$f":"'Working capital'!F16/'P&L'!F11*28","v":{"v":24.11764705882353,"d":"24"}},{"$f":"'Working capital'!G16/'P&L'!G11*31","v":{"v":25.783365570599614,"d":"26"}},{"$f":"'Working capital'!H16/'P&L'!H11*30","v":{"v":27.45098039215686,"d":"27"}},{"$f":"'Working capital'!I16/'P&L'!I11*31","v":{"v":31.216111541440746,"d":"31"}},{"$f":"'Working capital'!J16/'P&L'!J11*30","v":{"v":32.923368022705766,"d":"33"}},{"$f":"'Working capital'!K16/'P&L'!K11*31","v":{"v":37.55124860231084,"d":"38"}},{"$f":"'Working capital'!L16/'P&L'!L11*31","v":{"v":42.67686424474187,"d":"43"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M54),M54,NA()),IF($E$4=2,IF(ISNUMBER(M55),M55,NA()),NA()))","v":40},{"$f":"IF($E$4=1,IF(ISNUMBER(N54),N54,NA()),IF($E$4=2,IF(ISNUMBER(N55),N55,NA()),NA()))","v":38},{"$f":"IF($E$4=1,IF(ISNUMBER(O54),O54,NA()),IF($E$4=2,IF(ISNUMBER(O55),O55,NA()),NA()))","v":36},{"$f":"IF($E$4=1,IF(ISNUMBER(P54),P54,NA()),IF($E$4=2,IF(ISNUMBER(P55),P55,NA()),NA()))","v":36}]
[null,null,"Base",{"$nulls":9},40,38,36,36]
[null,null,"Downside",{"$nulls":9},52,55,58,60]
[null,null,"New vendor AP / expense × month days — active",null,{"$f":"'Working capital'!E25/'Working capital'!E21*31","v":{"v":54.0809968847352,"d":"54"}},{"$f":"'Working capital'!F25/'Working capital'!F21*28","v":{"v":48.91566265060241,"d":"49"}},{"$f":"'Working capital'!G25/'Working capital'!G21*31","v":{"v":52.61669024045261,"d":"53"}},{"$f":"'Working capital'!H25/'Working capital'!H21*30","v":{"v":53.36927223719676,"d":"53"}},{"$f":"'Working capital'!I25/'Working capital'!I21*31","v":{"v":48.086458995549904,"d":"48"}},{"$f":"'Working capital'!J25/'Working capital'!J21*30","v":{"v":46.208530805687204,"d":"46"}},{"$f":"'Working capital'!K25/'Working capital'!K21*31","v":{"v":46.666666666666664,"d":"47"}},{"$f":"'Working capital'!L25/'Working capital'!L21*31","v":{"v":48.848484848484844,"d":"49"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M57),M57,NA()),IF($E$4=2,IF(ISNUMBER(M58),M58,NA()),NA()))","v":28},{"$f":"IF($E$4=1,IF(ISNUMBER(N57),N57,NA()),IF($E$4=2,IF(ISNUMBER(N58),N58,NA()),NA()))","v":28},{"$f":"IF($E$4=1,IF(ISNUMBER(O57),O57,NA()),IF($E$4=2,IF(ISNUMBER(O58),O58,NA()),NA()))","v":28},{"$f":"IF($E$4=1,IF(ISNUMBER(P57),P57,NA()),IF($E$4=2,IF(ISNUMBER(P58),P58,NA()),NA()))","v":28}]
[null,null,"Base",{"$nulls":9},28,28,28,28]
[null,null,"Downside",{"$nulls":9},28,28,28,28]
[null,null,"Cash capital expenditure — active",null,{"$f":"'Actual inputs'!E28","v":{"v":12000,"d":"12,000"}},{"$f":"'Actual inputs'!F28","v":0},{"$f":"'Actual inputs'!G28","v":{"v":24000,"d":"24,000"}},{"$f":"'Actual inputs'!H28","v":0},{"$f":"'Actual inputs'!I28","v":0},{"$f":"'Actual inputs'!J28","v":{"v":30000,"d":"30,000"}},{"$f":"'Actual inputs'!K28","v":0},{"$f":"'Actual inputs'!L28","v":{"v":18000,"d":"18,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(M60),M60,NA()),IF($E$4=2,IF(ISNUMBER(M61),M61,NA()),NA()))","v":{"v":75000,"d":"75,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N60),N60,NA()),IF($E$4=2,IF(ISNUMBER(N61),N61,NA()),NA()))","v":{"v":12000,"d":"12,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(O60),O60,NA()),IF($E$4=2,IF(ISNUMBER(O61),O61,NA()),NA()))","v":{"v":12000,"d":"12,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(P60),P60,NA()),IF($E$4=2,IF(ISNUMBER(P61),P61,NA()),NA()))","v":{"v":12000,"d":"12,000"}}]
[null,null,"Base",{"$nulls":9},{"v":75000,"d":"75,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"}]
[null,null,"Downside",{"$nulls":9},{"v":75000,"d":"75,000"},{"v":12000,"d":"12,000"},{"v":8000,"d":"8,000"},{"v":8000,"d":"8,000"}]
[null,null,"Tax cash payment — active",null,{"$f":"'Actual inputs'!E29","v":0},{"$f":"'Actual inputs'!F29","v":0},{"$f":"'Actual inputs'!G29","v":{"v":20000,"d":"20,000"}},{"$f":"'Actual inputs'!H29","v":0},{"$f":"'Actual inputs'!I29","v":0},{"$f":"'Actual inputs'!J29","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!K29","v":0},{"$f":"'Actual inputs'!L29","v":0},{"$f":"IF($E$4=1,IF(ISNUMBER(M63),M63,NA()),IF($E$4=2,IF(ISNUMBER(M64),M64,NA()),NA()))","v":{"v":25000,"d":"25,000"}},{"$f":"IF($E$4=1,IF(ISNUMBER(N63),N63,NA()),IF($E$4=2,IF(ISNUMBER(N64),N64,NA()),NA()))","v":0},{"$f":"IF($E$4=1,IF(ISNUMBER(O63),O63,NA()),IF($E$4=2,IF(ISNUMBER(O64),O64,NA()),NA()))","v":0},{"$f":"IF($E$4=1,IF(ISNUMBER(P63),P63,NA()),IF($E$4=2,IF(ISNUMBER(P64),P64,NA()),NA()))","v":{"v":15000,"d":"15,000"}}]
[null,null,"Base",{"$nulls":9},{"v":25000,"d":"25,000"},0,0,{"v":15000,"d":"15,000"}]
[null,null,"Downside",{"$nulls":9},{"v":25000,"d":"25,000"},0,0,{"v":10000,"d":"10,000"}]
[null,null,"Opening AR collection delay days — active",null,0,0,0,0,0,0,0,0,{"$f":"IF($E$4=1,IF(ISNUMBER(M66),M66,NA()),IF($E$4=2,IF(ISNUMBER(M67),M67,NA()),NA()))","v":0},{"$f":"IF($E$4=1,IF(ISNUMBER(N66),N66,NA()),IF($E$4=2,IF(ISNUMBER(N67),N67,NA()),NA()))","v":0},{"$f":"IF($E$4=1,IF(ISNUMBER(O66),O66,NA()),IF($E$4=2,IF(ISNUMBER(O67),O67,NA()),NA()))","v":0},{"$f":"IF($E$4=1,IF(ISNUMBER(P66),P66,NA()),IF($E$4=2,IF(ISNUMBER(P67),P67,NA()),NA()))","v":0}]
[null,null,"Base",{"$nulls":9},0,0,0,0]
[null,null,"Downside",{"$nulls":9},14,14,14,14]
[]
[]
[null,null,"Shared accounting and cash assumptions"]
[]
[null,null,"Illustrative positive-profit tax rate",null,{"v":0.2,"d":"20.0%"}]
[null,null,"Annual debt interest rate",null,{"v":0.06,"d":"6.0%"}]
[null,null,"Minimum cash reserve",null,{"v":75000,"d":"75,000"}]
[null,null,"Opening assets monthly depreciation",null,{"v":2500,"d":"2,500"}]
[null,null,"New asset life in months",null,36]
[null,null,"Monthly debt principal repayment",null,{"v":5000,"d":"5,000"}]
[null,null,"Available days per paid FTE",null,20]
[null,null,"Delivery days per monthly retainer",null,5]
[null,null,"Delivery days per implementation",null,20]
[null,null,"Deferred revenue / retainer revenue",null,{"v":0.55,"d":"55.0%"}]
[]
[]
[null,null,"One selector feeds every forecast schedule. Actuals and original budget stay fixed."]
[null,null,"A blank selected driver returns an error. A valid zero remains zero."]

{"sheet":"P&L","index":2,"n_rows":43,"n_cols":16,"rows_kept":43}
[]
[null,null,"P&L"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR · entirely fictional"]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Retainers",null,{"$f":"'Revenue capacity'!E10","v":{"v":90000,"d":"90,000"}},{"$f":"'Revenue capacity'!F10","v":{"v":95000,"d":"95,000"}},{"$f":"'Revenue capacity'!G10","v":{"v":95000,"d":"95,000"}},{"$f":"'Revenue capacity'!H10","v":{"v":100000,"d":"100,000"}},{"$f":"'Revenue capacity'!I10","v":{"v":105000,"d":"105,000"}},{"$f":"'Revenue capacity'!J10","v":{"v":105000,"d":"105,000"}},{"$f":"'Revenue capacity'!K10","v":{"v":110000,"d":"110,000"}},{"$f":"'Revenue capacity'!L10","v":{"v":110000,"d":"110,000"}},{"$f":"'Revenue capacity'!M10","v":{"v":117300,"d":"117,300"}},{"$f":"'Revenue capacity'!N10","v":{"v":122400,"d":"122,400"}},{"$f":"'Revenue capacity'!O10","v":{"v":130000,"d":"130,000"}},{"$f":"'Revenue capacity'!P10","v":{"v":135200,"d":"135,200"}}]
[null,null,"Projects",null,{"$f":"'Revenue capacity'!E13","v":{"v":114750,"d":"114,750"}},{"$f":"'Revenue capacity'!F13","v":{"v":119000,"d":"119,000"}},{"$f":"'Revenue capacity'!G13","v":{"v":127500,"d":"127,500"}},{"$f":"'Revenue capacity'!H13","v":{"v":131750,"d":"131,750"}},{"$f":"'Revenue capacity'!I13","v":{"v":129200,"d":"129,200"}},{"$f":"'Revenue capacity'!J13","v":{"v":123250,"d":"123,250"}},{"$f":"'Revenue capacity'!K13","v":{"v":134300,"d":"134,300"}},{"$f":"'Revenue capacity'!L13","v":{"v":127500,"d":"127,500"}},{"$f":"'Revenue capacity'!M13","v":{"v":148750,"d":"148,750"}},{"$f":"'Revenue capacity'!N13","v":{"v":157500,"d":"157,500"}},{"$f":"'Revenue capacity'!O13","v":{"v":166500,"d":"166,500"}},{"$f":"'Revenue capacity'!P13","v":{"v":153000,"d":"153,000"}}]
[null,null,"Implementation",null,{"$f":"'Revenue capacity'!E16","v":{"v":24000,"d":"24,000"}},{"$f":"'Revenue capacity'!F16","v":{"v":24000,"d":"24,000"}},{"$f":"'Revenue capacity'!G16","v":{"v":36000,"d":"36,000"}},{"$f":"'Revenue capacity'!H16","v":{"v":36000,"d":"36,000"}},{"$f":"'Revenue capacity'!I16","v":{"v":24000,"d":"24,000"}},{"$f":"'Revenue capacity'!J16","v":{"v":36000,"d":"36,000"}},{"$f":"'Revenue capacity'!K16","v":{"v":24000,"d":"24,000"}},{"$f":"'Revenue capacity'!L16","v":{"v":24000,"d":"24,000"}},{"$f":"'Revenue capacity'!M16","v":{"v":37500,"d":"37,500"}},{"$f":"'Revenue capacity'!N16","v":{"v":37500,"d":"37,500"}},{"$f":"'Revenue capacity'!O16","v":{"v":50000,"d":"50,000"}},{"$f":"'Revenue capacity'!P16","v":{"v":37500,"d":"37,500"}}]
[null,null,"Revenue",null,{"$f":"SUM(E8:E10)","v":{"v":228750,"d":"€228,750"}},{"$f":"SUM(F8:F10)","v":{"v":238000,"d":"€238,000"}},{"$f":"SUM(G8:G10)","v":{"v":258500,"d":"€258,500"}},{"$f":"SUM(H8:H10)","v":{"v":267750,"d":"€267,750"}},{"$f":"SUM(I8:I10)","v":{"v":258200,"d":"€258,200"}},{"$f":"SUM(J8:J10)","v":{"v":264250,"d":"€264,250"}},{"$f":"SUM(K8:K10)","v":{"v":268300,"d":"€268,300"}},{"$f":"SUM(L8:L10)","v":{"v":261500,"d":"€261,500"}},{"$f":"SUM(M8:M10)","v":{"v":303550,"d":"€303,550"}},{"$f":"SUM(N8:N10)","v":{"v":317400,"d":"€317,400"}},{"$f":"SUM(O8:O10)","v":{"v":346500,"d":"€346,500"}},{"$f":"SUM(P8:P10)","v":{"v":325700,"d":"€325,700"}}]
[null,null,"Direct payroll",null,{"$f":"-'Revenue capacity'!E21","v":{"v":-104000,"d":"(104,000)"}},{"$f":"-'Revenue capacity'!F21","v":{"v":-104000,"d":"(104,000)"}},{"$f":"-'Revenue capacity'!G21","v":{"v":-104000,"d":"(104,000)"}},{"$f":"-'Revenue capacity'!H21","v":{"v":-111300,"d":"(111,300)"}},{"$f":"-'Revenue capacity'!I21","v":{"v":-111300,"d":"(111,300)"}},{"$f":"-'Revenue capacity'!J21","v":{"v":-111300,"d":"(111,300)"}},{"$f":"-'Revenue capacity'!K21","v":{"v":-118800,"d":"(118,800)"}},{"$f":"-'Revenue capacity'!L21","v":{"v":-118800,"d":"(118,800)"}},{"$f":"-'Revenue capacity'!M21","v":{"v":-118800,"d":"(118,800)"}},{"$f":"-'Revenue capacity'!N21","v":{"v":-118800,"d":"(118,800)"}},{"$f":"-'Revenue capacity'!O21","v":{"v":-126500,"d":"(126,500)"}},{"$f":"-'Revenue capacity'!P21","v":{"v":-126500,"d":"(126,500)"}}]
[null,null,"Subcontractors",null,{"$f":"-'Revenue capacity'!E24","v":{"v":-23100,"d":"(23,100)"}},{"$f":"-'Revenue capacity'!F24","v":{"v":-24200,"d":"(24,200)"}},{"$f":"-'Revenue capacity'!G24","v":{"v":-25850,"d":"(25,850)"}},{"$f":"-'Revenue capacity'!H24","v":{"v":-27600,"d":"(27,600)"}},{"$f":"-'Revenue capacity'!I24","v":{"v":-29325,"d":"(29,325)"}},{"$f":"-'Revenue capacity'!J24","v":{"v":-32200,"d":"(32,200)"}},{"$f":"-'Revenue capacity'!K24","v":{"v":-36000,"d":"(36,000)"}},{"$f":"-'Revenue capacity'!L24","v":{"v":-39000,"d":"(39,000)"}},{"$f":"-'Revenue capacity'!M24","v":{"v":-31200,"d":"(31,200)"}},{"$f":"-'Revenue capacity'!N24","v":{"v":-30000,"d":"(30,000)"}},{"$f":"-'Revenue capacity'!O24","v":{"v":-30000,"d":"(30,000)"}},{"$f":"-'Revenue capacity'!P24","v":{"v":-27600,"d":"(27,600)"}}]
[null,null,"Direct software",null,{"$f":"-'Revenue capacity'!E25","v":{"v":-9000,"d":"(9,000)"}},{"$f":"-'Revenue capacity'!F25","v":{"v":-9000,"d":"(9,000)"}},{"$f":"-'Revenue capacity'!G25","v":{"v":-9500,"d":"(9,500)"}},{"$f":"-'Revenue capacity'!H25","v":{"v":-9500,"d":"(9,500)"}},{"$f":"-'Revenue capacity'!I25","v":{"v":-10000,"d":"(10,000)"}},{"$f":"-'Revenue capacity'!J25","v":{"v":-10000,"d":"(10,000)"}},{"$f":"-'Revenue capacity'!K25","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-'Revenue capacity'!L25","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-'Revenue capacity'!M25","v":{"v":-11000,"d":"(11,000)"}},{"$f":"-'Revenue capacity'!N25","v":{"v":-11000,"d":"(11,000)"}},{"$f":"-'Revenue capacity'!O25","v":{"v":-11500,"d":"(11,500)"}},{"$f":"-'Revenue capacity'!P25","v":{"v":-11500,"d":"(11,500)"}}]
[null,null,"Direct costs",null,{"$f":"SUM(E12:E14)","v":{"v":-136100,"d":"(€136,100)"}},{"$f":"SUM(F12:F14)","v":{"v":-137200,"d":"(€137,200)"}},{"$f":"SUM(G12:G14)","v":{"v":-139350,"d":"(€139,350)"}},{"$f":"SUM(H12:H14)","v":{"v":-148400,"d":"(€148,400)"}},{"$f":"SUM(I12:I14)","v":{"v":-150625,"d":"(€150,625)"}},{"$f":"SUM(J12:J14)","v":{"v":-153500,"d":"(€153,500)"}},{"$f":"SUM(K12:K14)","v":{"v":-165300,"d":"(€165,300)"}},{"$f":"SUM(L12:L14)","v":{"v":-168300,"d":"(€168,300)"}},{"$f":"SUM(M12:M14)","v":{"v":-161000,"d":"(€161,000)"}},{"$f":"SUM(N12:N14)","v":{"v":-159800,"d":"(€159,800)"}},{"$f":"SUM(O12:O14)","v":{"v":-168000,"d":"(€168,000)"}},{"$f":"SUM(P12:P14)","v":{"v":-165600,"d":"(€165,600)"}}]
[null,null,"Gross profit",null,{"$f":"SUM(E11,E15)","v":{"v":92650,"d":"€92,650"}},{"$f":"SUM(F11,F15)","v":{"v":100800,"d":"€100,800"}},{"$f":"SUM(G11,G15)","v":{"v":119150,"d":"€119,150"}},{"$f":"SUM(H11,H15)","v":{"v":119350,"d":"€119,350"}},{"$f":"SUM(I11,I15)","v":{"v":107575,"d":"€107,575"}},{"$f":"SUM(J11,J15)","v":{"v":110750,"d":"€110,750"}},{"$f":"SUM(K11,K15)","v":{"v":103000,"d":"€103,000"}},{"$f":"SUM(L11,L15)","v":{"v":93200,"d":"€93,200"}},{"$f":"SUM(M11,M15)","v":{"v":142550,"d":"€142,550"}},{"$f":"SUM(N11,N15)","v":{"v":157600,"d":"€157,600"}},{"$f":"SUM(O11,O15)","v":{"v":178500,"d":"€178,500"}},{"$f":"SUM(P11,P15)","v":{"v":160100,"d":"€160,100"}}]
[null,null,"Gross margin",null,{"$f":"E16/E11","v":{"v":0.40502732240437156,"d":"40.5%"}},{"$f":"F16/F11","v":{"v":0.4235294117647059,"d":"42.4%"}},{"$f":"G16/G11","v":{"v":0.4609284332688588,"d":"46.1%"}},{"$f":"H16/H11","v":{"v":0.44575163398692813,"d":"44.6%"}},{"$f":"I16/I11","v":{"v":0.4166343919442293,"d":"41.7%"}},{"$f":"J16/J11","v":{"v":0.41911069063386946,"d":"41.9%"}},{"$f":"K16/K11","v":{"v":0.38389862094670146,"d":"38.4%"}},{"$f":"L16/L11","v":{"v":0.35640535372848947,"d":"35.6%"}},{"$f":"M16/M11","v":{"v":0.46960961950255314,"d":"47.0%"}},{"$f":"N16/N11","v":{"v":0.49653434152488973,"d":"49.7%"}},{"$f":"O16/O11","v":{"v":0.5151515151515151,"d":"51.5%"}},{"$f":"P16/P11","v":{"v":0.4915566472213694,"d":"49.2%"}}]
[null,null,"Sales and marketing",null,{"$f":"-'Assumptions'!E41","v":{"v":-18000,"d":"(18,000)"}},{"$f":"-'Assumptions'!F41","v":{"v":-18000,"d":"(18,000)"}},{"$f":"-'Assumptions'!G41","v":{"v":-19000,"d":"(19,000)"}},{"$f":"-'Assumptions'!H41","v":{"v":-19000,"d":"(19,000)"}},{"$f":"-'Assumptions'!I41","v":{"v":-20000,"d":"(20,000)"}},{"$f":"-'Assumptions'!J41","v":{"v":-20000,"d":"(20,000)"}},{"$f":"-'Assumptions'!K41","v":{"v":-22000,"d":"(22,000)"}},{"$f":"-'Assumptions'!L41","v":{"v":-22000,"d":"(22,000)"}},{"$f":"-'Assumptions'!M41","v":{"v":-22000,"d":"(22,000)"}},{"$f":"-'Assumptions'!N41","v":{"v":-23000,"d":"(23,000)"}},{"$f":"-'Assumptions'!O41","v":{"v":-23000,"d":"(23,000)"}},{"$f":"-'Assumptions'!P41","v":{"v":-22000,"d":"(22,000)"}}]
[null,null,"Management and admin payroll",null,{"$f":"-'Assumptions'!E44","v":{"v":-40000,"d":"(40,000)"}},{"$f":"-'Assumptions'!F44","v":{"v":-40000,"d":"(40,000)"}},{"$f":"-'Assumptions'!G44","v":{"v":-40000,"d":"(40,000)"}},{"$f":"-'Assumptions'!H44","v":{"v":-42000,"d":"(42,000)"}},{"$f":"-'Assumptions'!I44","v":{"v":-42000,"d":"(42,000)"}},{"$f":"-'Assumptions'!J44","v":{"v":-42000,"d":"(42,000)"}},{"$f":"-'Assumptions'!K44","v":{"v":-44000,"d":"(44,000)"}},{"$f":"-'Assumptions'!L44","v":{"v":-44000,"d":"(44,000)"}},{"$f":"-'Assumptions'!M44","v":{"v":-44000,"d":"(44,000)"}},{"$f":"-'Assumptions'!N44","v":{"v":-44000,"d":"(44,000)"}},{"$f":"-'Assumptions'!O44","v":{"v":-46000,"d":"(46,000)"}},{"$f":"-'Assumptions'!P44","v":{"v":-46000,"d":"(46,000)"}}]
[null,null,"Office and general costs",null,{"$f":"-'Assumptions'!E47","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-'Assumptions'!F47","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-'Assumptions'!G47","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-'Assumptions'!H47","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-'Assumptions'!I47","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-'Assumptions'!J47","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-'Assumptions'!K47","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-'Assumptions'!L47","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-'Assumptions'!M47","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-'Assumptions'!N47","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-'Assumptions'!O47","v":{"v":-11000,"d":"(11,000)"}},{"$f":"-'Assumptions'!P47","v":{"v":-11000,"d":"(11,000)"}}]
[null,null,"Professional fees",null,{"$f":"-'Assumptions'!E50","v":{"v":-6000,"d":"(6,000)"}},{"$f":"-'Assumptions'!F50","v":{"v":-6000,"d":"(6,000)"}},{"$f":"-'Assumptions'!G50","v":{"v":-7500,"d":"(7,500)"}},{"$f":"-'Assumptions'!H50","v":{"v":-6000,"d":"(6,000)"}},{"$f":"-'Assumptions'!I50","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-'Assumptions'!J50","v":{"v":-8000,"d":"(8,000)"}},{"$f":"-'Assumptions'!K50","v":{"v":-7000,"d":"(7,000)"}},{"$f":"-'Assumptions'!L50","v":{"v":-8100,"d":"(8,100)"}},{"$f":"-'Assumptions'!M50","v":{"v":-7500,"d":"(7,500)"}},{"$f":"-'Assumptions'!N50","v":{"v":-7500,"d":"(7,500)"}},{"$f":"-'Assumptions'!O50","v":{"v":-8000,"d":"(8,000)"}},{"$f":"-'Assumptions'!P50","v":{"v":-8000,"d":"(8,000)"}}]
[null,null,"Operating expenses",null,{"$f":"SUM(E18:E21)","v":{"v":-74500,"d":"(€74,500)"}},{"$f":"SUM(F18:F21)","v":{"v":-74500,"d":"(€74,500)"}},{"$f":"SUM(G18:G21)","v":{"v":-77000,"d":"(€77,000)"}},{"$f":"SUM(H18:H21)","v":{"v":-77500,"d":"(€77,500)"}},{"$f":"SUM(I18:I21)","v":{"v":-79000,"d":"(€79,000)"}},{"$f":"SUM(J18:J21)","v":{"v":-80500,"d":"(€80,500)"}},{"$f":"SUM(K18:K21)","v":{"v":-83500,"d":"(€83,500)"}},{"$f":"SUM(L18:L21)","v":{"v":-84600,"d":"(€84,600)"}},{"$f":"SUM(M18:M21)","v":{"v":-84000,"d":"(€84,000)"}},{"$f":"SUM(N18:N21)","v":{"v":-85000,"d":"(€85,000)"}},{"$f":"SUM(O18:O21)","v":{"v":-88000,"d":"(€88,000)"}},{"$f":"SUM(P18:P21)","v":{"v":-87000,"d":"(€87,000)"}}]
[null,null,"EBITDA",null,{"$f":"SUM(E16,E22)","v":{"v":18150,"d":"€18,150"}},{"$f":"SUM(F16,F22)","v":{"v":26300,"d":"€26,300"}},{"$f":"SUM(G16,G22)","v":{"v":42150,"d":"€42,150"}},{"$f":"SUM(H16,H22)","v":{"v":41850,"d":"€41,850"}},{"$f":"SUM(I16,I22)","v":{"v":28575,"d":"€28,575"}},{"$f":"SUM(J16,J22)","v":{"v":30250,"d":"€30,250"}},{"$f":"SUM(K16,K22)","v":{"v":19500,"d":"€19,500"}},{"$f":"SUM(L16,L22)","v":{"v":8600,"d":"€8,600"}},{"$f":"SUM(M16,M22)","v":{"v":58550,"d":"€58,550"}},{"$f":"SUM(N16,N22)","v":{"v":72600,"d":"€72,600"}},{"$f":"SUM(O16,O22)","v":{"v":90500,"d":"€90,500"}},{"$f":"SUM(P16,P22)","v":{"v":73100,"d":"€73,100"}}]
[null,null,"EBITDA margin",null,{"$f":"E23/E11","v":{"v":0.07934426229508197,"d":"7.9%"}},{"$f":"F23/F11","v":{"v":0.11050420168067226,"d":"11.1%"}},{"$f":"G23/G11","v":{"v":0.1630560928433269,"d":"16.3%"}},{"$f":"H23/H11","v":{"v":0.15630252100840336,"d":"15.6%"}},{"$f":"I23/I11","v":{"v":0.11067002323780016,"d":"11.1%"}},{"$f":"J23/J11","v":{"v":0.11447492904446546,"d":"11.4%"}},{"$f":"K23/K11","v":{"v":0.0726798360044726,"d":"7.3%"}},{"$f":"L23/L11","v":{"v":0.03288718929254302,"d":"3.3%"}},{"$f":"M23/M11","v":{"v":0.1928842035908417,"d":"19.3%"}},{"$f":"N23/N11","v":{"v":0.22873345935727787,"d":"22.9%"}},{"$f":"O23/O11","v":{"v":0.2611832611832612,"d":"26.1%"}},{"$f":"P23/P11","v":{"v":0.22443966840650906,"d":"22.4%"}}]
[null,null,"Depreciation",null,{"$f":"-'Assets debt'!E14","v":{"v":-2833.3333333333335,"d":"(2,833)"}},{"$f":"-'Assets debt'!F14","v":{"v":-2833.3333333333335,"d":"(2,833)"}},{"$f":"-'Assets debt'!G14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!H14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!I14","v":{"v":-3500,"d":"(3,500)"}},{"$f":"-'Assets debt'!J14","v":{"v":-4333.333333333333,"d":"(4,333)"}},{"$f":"-'Assets debt'!K14","v":{"v":-4333.333333333333,"d":"(4,333)"}},{"$f":"-'Assets debt'!L14","v":{"v":-4833.333333333334,"d":"(4,833)"}},{"$f":"-'Assets debt'!M14","v":{"v":-6916.666666666667,"d":"(6,917)"}},{"$f":"-'Assets debt'!N14","v":{"v":-7250,"d":"(7,250)"}},{"$f":"-'Assets debt'!O14","v":{"v":-7583.333333333333,"d":"(7,583)"}},{"$f":"-'Assets debt'!P14","v":{"v":-7916.666666666667,"d":"(7,917)"}}]
[null,null,"EBIT",null,{"$f":"SUM(E23,E25)","v":{"v":15316.666666666666,"d":"€15,317"}},{"$f":"SUM(F23,F25)","v":{"v":23466.666666666668,"d":"€23,467"}},{"$f":"SUM(G23,G25)","v":{"v":38650,"d":"€38,650"}},{"$f":"SUM(H23,H25)","v":{"v":38350,"d":"€38,350"}},{"$f":"SUM(I23,I25)","v":{"v":25075,"d":"€25,075"}},{"$f":"SUM(J23,J25)","v":{"v":25916.666666666668,"d":"€25,917"}},{"$f":"SUM(K23,K25)","v":{"v":15166.666666666668,"d":"€15,167"}},{"$f":"SUM(L23,L25)","v":{"v":3766.666666666666,"d":"€3,767"}},{"$f":"SUM(M23,M25)","v":{"v":51633.333333333336,"d":"€51,633"}},{"$f":"SUM(N23,N25)","v":{"v":65350,"d":"€65,350"}},{"$f":"SUM(O23,O25)","v":{"v":82916.66666666667,"d":"€82,917"}},{"$f":"SUM(P23,P25)","v":{"v":65183.333333333336,"d":"€65,183"}}]
[null,null,"Interest",null,{"$f":"-'Assets debt'!E22","v":{"v":-900,"d":"(900)"}},{"$f":"-'Assets debt'!F22","v":{"v":-875,"d":"(875)"}},{"$f":"-'Assets debt'!G22","v":{"v":-850,"d":"(850)"}},{"$f":"-'Assets debt'!H22","v":{"v":-825,"d":"(825)"}},{"$f":"-'Assets debt'!I22","v":{"v":-800,"d":"(800)"}},{"$f":"-'Assets debt'!J22","v":{"v":-775,"d":"(775)"}},{"$f":"-'Assets debt'!K22","v":{"v":-750,"d":"(750)"}},{"$f":"-'Assets debt'!L22","v":{"v":-725,"d":"(725)"}},{"$f":"-'Assets debt'!M22","v":{"v":-700,"d":"(700)"}},{"$f":"-'Assets debt'!N22","v":{"v":-675,"d":"(675)"}},{"$f":"-'Assets debt'!O22","v":{"v":-650,"d":"(650)"}},{"$f":"-'Assets debt'!P22","v":{"v":-625,"d":"(625)"}}]
[null,null,"Profit before tax",null,{"$f":"SUM(E26:E27)","v":{"v":14416.666666666666,"d":"€14,417"}},{"$f":"SUM(F26:F27)","v":{"v":22591.666666666668,"d":"€22,592"}},{"$f":"SUM(G26:G27)","v":{"v":37800,"d":"€37,800"}},{"$f":"SUM(H26:H27)","v":{"v":37525,"d":"€37,525"}},{"$f":"SUM(I26:I27)","v":{"v":24275,"d":"€24,275"}},{"$f":"SUM(J26:J27)","v":{"v":25141.666666666668,"d":"€25,142"}},{"$f":"SUM(K26:K27)","v":{"v":14416.666666666668,"d":"€14,417"}},{"$f":"SUM(L26:L27)","v":{"v":3041.666666666666,"d":"€3,042"}},{"$f":"SUM(M26:M27)","v":{"v":50933.333333333336,"d":"€50,933"}},{"$f":"SUM(N26:N27)","v":{"v":64675,"d":"€64,675"}},{"$f":"SUM(O26:O27)","v":{"v":82266.66666666667,"d":"€82,267"}},{"$f":"SUM(P26:P27)","v":{"v":64558.333333333336,"d":"€64,558"}}]
[null,null,"Illustrative tax expense",null,{"$f":"-MAX(0,E28)*'Assumptions'!$E$72","v":{"v":-2883.3333333333335,"d":"(2,883)"}},{"$f":"-MAX(0,F28)*'Assumptions'!$E$72","v":{"v":-4518.333333333334,"d":"(4,518)"}},{"$f":"-MAX(0,G28)*'Assumptions'!$E$72","v":{"v":-7560,"d":"(7,560)"}},{"$f":"-MAX(0,H28)*'Assumptions'!$E$72","v":{"v":-7505,"d":"(7,505)"}},{"$f":"-MAX(0,I28)*'Assumptions'!$E$72","v":{"v":-4855,"d":"(4,855)"}},{"$f":"-MAX(0,J28)*'Assumptions'!$E$72","v":{"v":-5028.333333333334,"d":"(5,028)"}},{"$f":"-MAX(0,K28)*'Assumptions'!$E$72","v":{"v":-2883.333333333334,"d":"(2,883)"}},{"$f":"-MAX(0,L28)*'Assumptions'!$E$72","v":{"v":-608.3333333333333,"d":"(608)"}},{"$f":"-MAX(0,M28)*'Assumptions'!$E$72","v":{"v":-10186.666666666668,"d":"(10,187)"}},{"$f":"-MAX(0,N28)*'Assumptions'!$E$72","v":{"v":-12935,"d":"(12,935)"}},{"$f":"-MAX(0,O28)*'Assumptions'!$E$72","v":{"v":-16453.333333333336,"d":"(16,453)"}},{"$f":"-MAX(0,P28)*'Assumptions'!$E$72","v":{"v":-12911.666666666668,"d":"(12,912)"}}]
[null,null,"Net profit",null,{"$f":"SUM(E28:E29)","v":{"v":11533.333333333332,"d":"€11,533"}},{"$f":"SUM(F28:F29)","v":{"v":18073.333333333336,"d":"€18,073"}},{"$f":"SUM(G28:G29)","v":{"v":30240,"d":"€30,240"}},{"$f":"SUM(H28:H29)","v":{"v":30020,"d":"€30,020"}},{"$f":"SUM(I28:I29)","v":{"v":19420,"d":"€19,420"}},{"$f":"SUM(J28:J29)","v":{"v":20113.333333333336,"d":"€20,113"}},{"$f":"SUM(K28:K29)","v":{"v":11533.333333333334,"d":"€11,533"}},{"$f":"SUM(L28:L29)","v":{"v":2433.333333333333,"d":"€2,433"}},{"$f":"SUM(M28:M29)","v":{"v":40746.66666666667,"d":"€40,747"}},{"$f":"SUM(N28:N29)","v":{"v":51740,"d":"€51,740"}},{"$f":"SUM(O28:O29)","v":{"v":65813.33333333334,"d":"€65,813"}},{"$f":"SUM(P28:P29)","v":{"v":51646.66666666667,"d":"€51,647"}}]
[]
[]
[]
[null,null,"Original budget comparison"]
[null,null,"Revenue budget",null,{"$f":"'Budget'!E11","v":{"v":268125,"d":"268,125"}},{"$f":"'Budget'!F11","v":{"v":269875,"d":"269,875"}},{"$f":"'Budget'!G11","v":{"v":276625,"d":"276,625"}},{"$f":"'Budget'!H11","v":{"v":278375,"d":"278,375"}},{"$f":"'Budget'!I11","v":{"v":285125,"d":"285,125"}},{"$f":"'Budget'!J11","v":{"v":286875,"d":"286,875"}},{"$f":"'Budget'!K11","v":{"v":293625,"d":"293,625"}},{"$f":"'Budget'!L11","v":{"v":295375,"d":"295,375"}},{"$f":"'Budget'!M11","v":{"v":302125,"d":"302,125"}},{"$f":"'Budget'!N11","v":{"v":303875,"d":"303,875"}},{"$f":"'Budget'!O11","v":{"v":310625,"d":"310,625"}},{"$f":"'Budget'!P11","v":{"v":312375,"d":"312,375"}}]
[null,null,"Revenue above / (below) budget",null,{"$f":"E11-E35","v":{"v":-39375,"d":"(39,375)"}},{"$f":"F11-F35","v":{"v":-31875,"d":"(31,875)"}},{"$f":"G11-G35","v":{"v":-18125,"d":"(18,125)"}},{"$f":"H11-H35","v":{"v":-10625,"d":"(10,625)"}},{"$f":"I11-I35","v":{"v":-26925,"d":"(26,925)"}},{"$f":"J11-J35","v":{"v":-22625,"d":"(22,625)"}},{"$f":"K11-K35","v":{"v":-25325,"d":"(25,325)"}},{"$f":"L11-L35","v":{"v":-33875,"d":"(33,875)"}},{"$f":"M11-M35","v":{"v":1425,"d":"1,425"}},{"$f":"N11-N35","v":{"v":13525,"d":"13,525"}},{"$f":"O11-O35","v":{"v":35875,"d":"35,875"}},{"$f":"P11-P35","v":{"v":13325,"d":"13,325"}}]
[null,null,"Revenue variance %",null,{"$f":"E36/E35","v":{"v":-0.14685314685314685,"d":"(14.7%)"}},{"$f":"F36/F35","v":{"v":-0.11811023622047244,"d":"(11.8%)"}},{"$f":"G36/G35","v":{"v":-0.06552191595119747,"d":"(6.6%)"}},{"$f":"H36/H35","v":{"v":-0.03816793893129771,"d":"(3.8%)"}},{"$f":"I36/I35","v":{"v":-0.09443226654975888,"d":"(9.4%)"}},{"$f":"J36/J35","v":{"v":-0.07886710239651416,"d":"(7.9%)"}},{"$f":"K36/K35","v":{"v":-0.08624946785866326,"d":"(8.6%)"}},{"$f":"L36/L35","v":{"v":-0.1146847228099873,"d":"(11.5%)"}},{"$f":"M36/M35","v":{"v":0.004716590815059991,"d":"0.5%"}},{"$f":"N36/N35","v":{"v":0.04450843274372686,"d":"4.5%"}},{"$f":"O36/O35","v":{"v":0.11549295774647887,"d":"11.5%"}},{"$f":"P36/P35","v":{"v":0.04265706282513005,"d":"4.3%"}}]
[]
[null,null,"EBITDA budget",null,{"$f":"'Budget'!E23","v":{"v":52875,"d":"52,875"}},{"$f":"'Budget'!F23","v":{"v":53875,"d":"53,875"}},{"$f":"'Budget'!G23","v":{"v":59875,"d":"59,875"}},{"$f":"'Budget'!H23","v":{"v":60875,"d":"60,875"}},{"$f":"'Budget'!I23","v":{"v":59575,"d":"59,575"}},{"$f":"'Budget'!J23","v":{"v":60575,"d":"60,575"}},{"$f":"'Budget'!K23","v":{"v":66575,"d":"66,575"}},{"$f":"'Budget'!L23","v":{"v":67575,"d":"67,575"}},{"$f":"'Budget'!M23","v":{"v":66075,"d":"66,075"}},{"$f":"'Budget'!N23","v":{"v":67075,"d":"67,075"}},{"$f":"'Budget'!O23","v":{"v":73075,"d":"73,075"}},{"$f":"'Budget'!P23","v":{"v":74075,"d":"74,075"}}]
[null,null,"EBITDA favorable / (unfavorable)",null,{"$f":"E23-E39","v":{"v":-34725,"d":"(34,725)"}},{"$f":"F23-F39","v":{"v":-27575,"d":"(27,575)"}},{"$f":"G23-G39","v":{"v":-17725,"d":"(17,725)"}},{"$f":"H23-H39","v":{"v":-19025,"d":"(19,025)"}},{"$f":"I23-I39","v":{"v":-31000,"d":"(31,000)"}},{"$f":"J23-J39","v":{"v":-30325,"d":"(30,325)"}},{"$f":"K23-K39","v":{"v":-47075,"d":"(47,075)"}},{"$f":"L23-L39","v":{"v":-58975,"d":"(58,975)"}},{"$f":"M23-M39","v":{"v":-7525,"d":"(7,525)"}},{"$f":"N23-N39","v":{"v":5525,"d":"5,525"}},{"$f":"O23-O39","v":{"v":17425,"d":"17,425"}},{"$f":"P23-P39","v":{"v":-975,"d":"(975)"}}]
[]
[null,null,"Gross margin budget",null,{"$f":"'Budget'!E17","v":{"v":0.48438228438228437,"d":"48.4%"}},{"$f":"'Budget'!F17","v":{"v":0.4867994441871237,"d":"48.7%"}},{"$f":"'Budget'!G17","v":{"v":0.49841843651152284,"d":"49.8%"}},{"$f":"'Budget'!H17","v":{"v":0.5006735518634935,"d":"50.1%"}},{"$f":"'Budget'!I17","v":{"v":0.48601490574309514,"d":"48.6%"}},{"$f":"'Budget'!J17","v":{"v":0.48827886710239654,"d":"48.8%"}},{"$f":"'Budget'!K17","v":{"v":0.49919114516815666,"d":"49.9%"}},{"$f":"'Budget'!L17","v":{"v":0.50131189166314,"d":"50.1%"}},{"$f":"'Budget'!M17","v":{"v":0.4868018204385602,"d":"48.7%"}},{"$f":"'Budget'!N17","v":{"v":0.48893459481694773,"d":"48.9%"}},{"$f":"'Budget'!O17","v":{"v":0.4992354124748491,"d":"49.9%"}},{"$f":"'Budget'!P17","v":{"v":0.5012404961984794,"d":"50.1%"}}]
[null,null,"Gross margin variance (points)",null,{"$f":"E17-E42","v":{"v":-0.07935496197791281,"d":"(7.9%)"}},{"$f":"F17-F42","v":{"v":-0.0632700324224178,"d":"(6.3%)"}},{"$f":"G17-G42","v":{"v":-0.03749000324266405,"d":"(3.7%)"}},{"$f":"H17-H42","v":{"v":-0.05492191787656536,"d":"(5.5%)"}},{"$f":"I17-I42","v":{"v":-0.06938051379886584,"d":"(6.9%)"}},{"$f":"J17-J42","v":{"v":-0.06916817646852708,"d":"(6.9%)"}},{"$f":"K17-K42","v":{"v":-0.1152925242214552,"d":"(11.5%)"}},{"$f":"L17-L42","v":{"v":-0.14490653793465058,"d":"(14.5%)"}},{"$f":"M17-M42","v":{"v":-0.01719220093600704,"d":"(1.7%)"}},{"$f":"N17-N42","v":{"v":0.007599746707942001,"d":"0.8%"}},{"$f":"O17-O42","v":{"v":0.015916102676666044,"d":"1.6%"}},{"$f":"P17-P42","v":{"v":-0.009683848977110054,"d":"(1.0%)"}}]

{"sheet":"Balance sheet","index":3,"n_rows":29,"n_cols":16,"rows_kept":29}
[]
[null,null,"Balance sheet"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR · entirely fictional"]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Cash",null,{"$f":"'Cash flow'!E23","v":{"v":237250,"d":"237,250"}},{"$f":"'Cash flow'!F23","v":{"v":247675,"d":"247,675"}},{"$f":"'Cash flow'!G23","v":{"v":232975,"d":"232,975"}},{"$f":"'Cash flow'!H23","v":{"v":252000,"d":"252,000"}},{"$f":"'Cash flow'!I23","v":{"v":257775,"d":"257,775"}},{"$f":"'Cash flow'!J23","v":{"v":199250,"d":"199,250"}},{"$f":"'Cash flow'!K23","v":{"v":188000,"d":"188,000"}},{"$f":"'Cash flow'!L23","v":{"v":155875,"d":"155,875"}},{"$f":"'Cash flow'!M23","v":{"v":143561.6666666667,"d":"143,562"}},{"$f":"'Cash flow'!N23","v":{"v":113931.2903225807,"d":"113,931"}},{"$f":"'Cash flow'!O23","v":{"v":165933.33333333337,"d":"165,933"}},{"$f":"'Cash flow'!P23","v":{"v":243418.870967742,"d":"243,419"}}]
[null,null,"Accounts receivable",null,{"$f":"'Working capital'!E16","v":{"v":190000,"d":"190,000"}},{"$f":"'Working capital'!F16","v":{"v":205000,"d":"205,000"}},{"$f":"'Working capital'!G16","v":{"v":215000,"d":"215,000"}},{"$f":"'Working capital'!H16","v":{"v":245000,"d":"245,000"}},{"$f":"'Working capital'!I16","v":{"v":260000,"d":"260,000"}},{"$f":"'Working capital'!J16","v":{"v":290000,"d":"290,000"}},{"$f":"'Working capital'!K16","v":{"v":325000,"d":"325,000"}},{"$f":"'Working capital'!L16","v":{"v":360000,"d":"360,000"}},{"$f":"'Working capital'!M16","v":{"v":304065,"d":"304,065"}},{"$f":"'Working capital'!N16","v":{"v":389070.96774193546,"d":"389,071"}},{"$f":"'Working capital'!O16","v":{"v":415800,"d":"415,800"}},{"$f":"'Working capital'!P16","v":{"v":378232.2580645161,"d":"378,232"}}]
[null,null,"Prepayments",null,{"$f":"'Working capital'!E29","v":{"v":18000,"d":"18,000"}},{"$f":"'Working capital'!F29","v":{"v":18000,"d":"18,000"}},{"$f":"'Working capital'!G29","v":{"v":20000,"d":"20,000"}},{"$f":"'Working capital'!H29","v":{"v":18000,"d":"18,000"}},{"$f":"'Working capital'!I29","v":{"v":18000,"d":"18,000"}},{"$f":"'Working capital'!J29","v":{"v":24000,"d":"24,000"}},{"$f":"'Working capital'!K29","v":{"v":22000,"d":"22,000"}},{"$f":"'Working capital'!L29","v":{"v":20000,"d":"20,000"}},{"$f":"'Working capital'!M29","v":{"v":20000,"d":"20,000"}},{"$f":"'Working capital'!N29","v":{"v":20000,"d":"20,000"}},{"$f":"'Working capital'!O29","v":{"v":20000,"d":"20,000"}},{"$f":"'Working capital'!P29","v":{"v":20000,"d":"20,000"}}]
[null,null,"Current tax prepayment",null,{"$f":"MAX(0,-'Assets debt'!E27)","v":0},{"$f":"MAX(0,-'Assets debt'!F27)","v":0},{"$f":"MAX(0,-'Assets debt'!G27)","v":0},{"$f":"MAX(0,-'Assets debt'!H27)","v":0},{"$f":"MAX(0,-'Assets debt'!I27)","v":0},{"$f":"MAX(0,-'Assets debt'!J27)","v":0},{"$f":"MAX(0,-'Assets debt'!K27)","v":0},{"$f":"MAX(0,-'Assets debt'!L27)","v":0},{"$f":"MAX(0,-'Assets debt'!M27)","v":{"v":4971.666666666664,"d":"4,972"}},{"$f":"MAX(0,-'Assets debt'!N27)","v":0},{"$f":"MAX(0,-'Assets debt'!O27)","v":0},{"$f":"MAX(0,-'Assets debt'!P27)","v":0}]
[null,null,"Current assets",null,{"$f":"SUM(E8:E11)","v":{"v":445250,"d":"€445,250"}},{"$f":"SUM(F8:F11)","v":{"v":470675,"d":"€470,675"}},{"$f":"SUM(G8:G11)","v":{"v":467975,"d":"€467,975"}},{"$f":"SUM(H8:H11)","v":{"v":515000,"d":"€515,000"}},{"$f":"SUM(I8:I11)","v":{"v":535775,"d":"€535,775"}},{"$f":"SUM(J8:J11)","v":{"v":513250,"d":"€513,250"}},{"$f":"SUM(K8:K11)","v":{"v":535000,"d":"€535,000"}},{"$f":"SUM(L8:L11)","v":{"v":535875,"d":"€535,875"}},{"$f":"SUM(M8:M11)","v":{"v":472598.3333333334,"d":"€472,598"}},{"$f":"SUM(N8:N11)","v":{"v":523002.2580645161,"d":"€523,002"}},{"$f":"SUM(O8:O11)","v":{"v":601733.3333333334,"d":"€601,733"}},{"$f":"SUM(P8:P11)","v":{"v":641651.1290322582,"d":"€641,651"}}]
[null,null,"Fixed assets at cost",null,{"$f":"'Assets debt'!E10","v":{"v":132000,"d":"132,000"}},{"$f":"'Assets debt'!F10","v":{"v":132000,"d":"132,000"}},{"$f":"'Assets debt'!G10","v":{"v":156000,"d":"156,000"}},{"$f":"'Assets debt'!H10","v":{"v":156000,"d":"156,000"}},{"$f":"'Assets debt'!I10","v":{"v":156000,"d":"156,000"}},{"$f":"'Assets debt'!J10","v":{"v":186000,"d":"186,000"}},{"$f":"'Assets debt'!K10","v":{"v":186000,"d":"186,000"}},{"$f":"'Assets debt'!L10","v":{"v":204000,"d":"204,000"}},{"$f":"'Assets debt'!M10","v":{"v":279000,"d":"279,000"}},{"$f":"'Assets debt'!N10","v":{"v":291000,"d":"291,000"}},{"$f":"'Assets debt'!O10","v":{"v":303000,"d":"303,000"}},{"$f":"'Assets debt'!P10","v":{"v":315000,"d":"315,000"}}]
[null,null,"Accumulated depreciation",null,{"$f":"'Assets debt'!E15","v":{"v":38833.333333333336,"d":"38,833"}},{"$f":"'Assets debt'!F15","v":{"v":41666.66666666667,"d":"41,667"}},{"$f":"'Assets debt'!G15","v":{"v":45166.66666666667,"d":"45,167"}},{"$f":"'Assets debt'!H15","v":{"v":48666.66666666667,"d":"48,667"}},{"$f":"'Assets debt'!I15","v":{"v":52166.66666666667,"d":"52,167"}},{"$f":"'Assets debt'!J15","v":{"v":56500.00000000001,"d":"56,500"}},{"$f":"'Assets debt'!K15","v":{"v":60833.33333333334,"d":"60,833"}},{"$f":"'Assets debt'!L15","v":{"v":65666.66666666667,"d":"65,667"}},{"$f":"'Assets debt'!M15","v":{"v":72583.33333333334,"d":"72,583"}},{"$f":"'Assets debt'!N15","v":{"v":79833.33333333334,"d":"79,833"}},{"$f":"'Assets debt'!O15","v":{"v":87416.66666666667,"d":"87,417"}},{"$f":"'Assets debt'!P15","v":{"v":95333.33333333334,"d":"95,333"}}]
[null,null,"Net fixed assets",null,{"$f":"E13-E14","v":{"v":93166.66666666666,"d":"€93,167"}},{"$f":"F13-F14","v":{"v":90333.33333333333,"d":"€90,333"}},{"$f":"G13-G14","v":{"v":110833.33333333333,"d":"€110,833"}},{"$f":"H13-H14","v":{"v":107333.33333333333,"d":"€107,333"}},{"$f":"I13-I14","v":{"v":103833.33333333333,"d":"€103,833"}},{"$f":"J13-J14","v":{"v":129500,"d":"€129,500"}},{"$f":"K13-K14","v":{"v":125166.66666666666,"d":"€125,167"}},{"$f":"L13-L14","v":{"v":138333.3333333333,"d":"€138,333"}},{"$f":"M13-M14","v":{"v":206416.66666666666,"d":"€206,417"}},{"$f":"N13-N14","v":{"v":211166.66666666666,"d":"€211,167"}},{"$f":"O13-O14","v":{"v":215583.3333333333,"d":"€215,583"}},{"$f":"P13-P14","v":{"v":219666.66666666666,"d":"€219,667"}}]
[null,null,"Total assets",null,{"$f":"SUM(E12,E15)","v":{"v":538416.6666666666,"d":"€538,417"}},{"$f":"SUM(F12,F15)","v":{"v":561008.3333333334,"d":"€561,008"}},{"$f":"SUM(G12,G15)","v":{"v":578808.3333333334,"d":"€578,808"}},{"$f":"SUM(H12,H15)","v":{"v":622333.3333333334,"d":"€622,333"}},{"$f":"SUM(I12,I15)","v":{"v":639608.3333333334,"d":"€639,608"}},{"$f":"SUM(J12,J15)","v":{"v":642750,"d":"€642,750"}},{"$f":"SUM(K12,K15)","v":{"v":660166.6666666666,"d":"€660,167"}},{"$f":"SUM(L12,L15)","v":{"v":674208.3333333333,"d":"€674,208"}},{"$f":"SUM(M12,M15)","v":{"v":679015,"d":"€679,015"}},{"$f":"SUM(N12,N15)","v":{"v":734168.9247311827,"d":"€734,169"}},{"$f":"SUM(O12,O15)","v":{"v":817316.6666666667,"d":"€817,317"}},{"$f":"SUM(P12,P15)","v":{"v":861317.7956989248,"d":"€861,318"}}]
[null,null,"Accounts payable",null,{"$f":"'Working capital'!E25","v":{"v":56000,"d":"56,000"}},{"$f":"'Working capital'!F25","v":{"v":58000,"d":"58,000"}},{"$f":"'Working capital'!G25","v":{"v":60000,"d":"60,000"}},{"$f":"'Working capital'!H25","v":{"v":66000,"d":"66,000"}},{"$f":"'Working capital'!I25","v":{"v":61000,"d":"61,000"}},{"$f":"'Working capital'!J25","v":{"v":65000,"d":"65,000"}},{"$f":"'Working capital'!K25","v":{"v":70000,"d":"70,000"}},{"$f":"'Working capital'!L25","v":{"v":78000,"d":"78,000"}},{"$f":"'Working capital'!M25","v":{"v":56386.666666666664,"d":"56,387"}},{"$f":"'Working capital'!N25","v":{"v":54032.25806451613,"d":"54,032"}},{"$f":"'Working capital'!O25","v":{"v":55733.333333333336,"d":"55,733"}},{"$f":"'Working capital'!P25","v":{"v":52316.12903225807,"d":"52,316"}}]
[null,null,"Accruals",null,{"$f":"'Working capital'!E30","v":{"v":28000,"d":"28,000"}},{"$f":"'Working capital'!F30","v":{"v":29000,"d":"29,000"}},{"$f":"'Working capital'!G30","v":{"v":30000,"d":"30,000"}},{"$f":"'Working capital'!H30","v":{"v":31000,"d":"31,000"}},{"$f":"'Working capital'!I30","v":{"v":32000,"d":"32,000"}},{"$f":"'Working capital'!J30","v":{"v":33000,"d":"33,000"}},{"$f":"'Working capital'!K30","v":{"v":34000,"d":"34,000"}},{"$f":"'Working capital'!L30","v":{"v":36000,"d":"36,000"}},{"$f":"'Working capital'!M30","v":{"v":36000,"d":"36,000"}},{"$f":"'Working capital'!N30","v":{"v":36000,"d":"36,000"}},{"$f":"'Working capital'!O30","v":{"v":36000,"d":"36,000"}},{"$f":"'Working capital'!P30","v":{"v":36000,"d":"36,000"}}]
[null,null,"Deferred revenue",null,{"$f":"'Working capital'!E13","v":{"v":50000,"d":"50,000"}},{"$f":"'Working capital'!F13","v":{"v":52000,"d":"52,000"}},{"$f":"'Working capital'!G13","v":{"v":54000,"d":"54,000"}},{"$f":"'Working capital'!H13","v":{"v":58000,"d":"58,000"}},{"$f":"'Working capital'!I13","v":{"v":60000,"d":"60,000"}},{"$f":"'Working capital'!J13","v":{"v":56000,"d":"56,000"}},{"$f":"'Working capital'!K13","v":{"v":58000,"d":"58,000"}},{"$f":"'Working capital'!L13","v":{"v":64000,"d":"64,000"}},{"$f":"'Working capital'!M13","v":{"v":64515.00000000001,"d":"64,515"}},{"$f":"'Working capital'!N13","v":{"v":67320,"d":"67,320"}},{"$f":"'Working capital'!O13","v":{"v":71500,"d":"71,500"}},{"$f":"'Working capital'!P13","v":{"v":74360,"d":"74,360"}}]
[null,null,"Tax payable",null,{"$f":"MAX(0,'Assets debt'!E27)","v":{"v":14883.333333333334,"d":"14,883"}},{"$f":"MAX(0,'Assets debt'!F27)","v":{"v":19401.666666666668,"d":"19,402"}},{"$f":"MAX(0,'Assets debt'!G27)","v":{"v":6961.666666666668,"d":"6,962"}},{"$f":"MAX(0,'Assets debt'!H27)","v":{"v":14466.666666666668,"d":"14,467"}},{"$f":"MAX(0,'Assets debt'!I27)","v":{"v":19321.666666666668,"d":"19,322"}},{"$f":"MAX(0,'Assets debt'!J27)","v":{"v":6350,"d":"6,350"}},{"$f":"MAX(0,'Assets debt'!K27)","v":{"v":9233.333333333334,"d":"9,233"}},{"$f":"MAX(0,'Assets debt'!L27)","v":{"v":9841.666666666668,"d":"9,842"}},{"$f":"MAX(0,'Assets debt'!M27)","v":0},{"$f":"MAX(0,'Assets debt'!N27)","v":{"v":7963.333333333336,"d":"7,963"}},{"$f":"MAX(0,'Assets debt'!O27)","v":{"v":24416.66666666667,"d":"24,417"}},{"$f":"MAX(0,'Assets debt'!P27)","v":{"v":22328.333333333343,"d":"22,328"}}]
[null,null,"Current operating liabilities",null,{"$f":"SUM(E17:E20)","v":{"v":148883.33333333334,"d":"€148,883"}},{"$f":"SUM(F17:F20)","v":{"v":158401.66666666666,"d":"€158,402"}},{"$f":"SUM(G17:G20)","v":{"v":150961.66666666666,"d":"€150,962"}},{"$f":"SUM(H17:H20)","v":{"v":169466.66666666666,"d":"€169,467"}},{"$f":"SUM(I17:I20)","v":{"v":172321.66666666666,"d":"€172,322"}},{"$f":"SUM(J17:J20)","v":{"v":160350,"d":"€160,350"}},{"$f":"SUM(K17:K20)","v":{"v":171233.33333333334,"d":"€171,233"}},{"$f":"SUM(L17:L20)","v":{"v":187841.66666666666,"d":"€187,842"}},{"$f":"SUM(M17:M20)","v":{"v":156901.66666666666,"d":"€156,902"}},{"$f":"SUM(N17:N20)","v":{"v":165315.59139784946,"d":"€165,316"}},{"$f":"SUM(O17:O20)","v":{"v":187650,"d":"€187,650"}},{"$f":"SUM(P17:P20)","v":{"v":185004.4623655914,"d":"€185,004"}}]
[null,null,"Debt",null,{"$f":"'Assets debt'!E20","v":{"v":175000,"d":"175,000"}},{"$f":"'Assets debt'!F20","v":{"v":170000,"d":"170,000"}},{"$f":"'Assets debt'!G20","v":{"v":165000,"d":"165,000"}},{"$f":"'Assets debt'!H20","v":{"v":160000,"d":"160,000"}},{"$f":"'Assets debt'!I20","v":{"v":155000,"d":"155,000"}},{"$f":"'Assets debt'!J20","v":{"v":150000,"d":"150,000"}},{"$f":"'Assets debt'!K20","v":{"v":145000,"d":"145,000"}},{"$f":"'Assets debt'!L20","v":{"v":140000,"d":"140,000"}},{"$f":"'Assets debt'!M20","v":{"v":135000,"d":"135,000"}},{"$f":"'Assets debt'!N20","v":{"v":130000,"d":"130,000"}},{"$f":"'Assets debt'!O20","v":{"v":125000,"d":"125,000"}},{"$f":"'Assets debt'!P20","v":{"v":120000,"d":"120,000"}}]
[null,null,"Total liabilities",null,{"$f":"SUM(E21:E22)","v":{"v":323883.3333333334,"d":"€323,883"}},{"$f":"SUM(F21:F22)","v":{"v":328401.6666666666,"d":"€328,402"}},{"$f":"SUM(G21:G22)","v":{"v":315961.6666666666,"d":"€315,962"}},{"$f":"SUM(H21:H22)","v":{"v":329466.6666666666,"d":"€329,467"}},{"$f":"SUM(I21:I22)","v":{"v":327321.6666666666,"d":"€327,322"}},{"$f":"SUM(J21:J22)","v":{"v":310350,"d":"€310,350"}},{"$f":"SUM(K21:K22)","v":{"v":316233.3333333334,"d":"€316,233"}},{"$f":"SUM(L21:L22)","v":{"v":327841.6666666666,"d":"€327,842"}},{"$f":"SUM(M21:M22)","v":{"v":291901.6666666666,"d":"€291,902"}},{"$f":"SUM(N21:N22)","v":{"v":295315.5913978495,"d":"€295,316"}},{"$f":"SUM(O21:O22)","v":{"v":312650,"d":"€312,650"}},{"$f":"SUM(P21:P22)","v":{"v":305004.46236559143,"d":"€305,004"}}]
[null,null,"Share capital",null,{"$f":"'Actual inputs'!$E$49","v":{"v":100000,"d":"100,000"}},{"$f":"'Actual inputs'!$E$49","v":{"v":100000,"d":"100,000"}},{"$f":"'Actual inputs'!$E$49","v":{"v":100000,"d":"100,000"}},{"$f":"'Actual inputs'!$E$49","v":{"v":100000,"d":"100,000"}},{"$f":"'Actual inputs'!$E$49","v":{"v":100000,"d":"100,000"}},{"$f":"'Actual inputs'!$E$49","v":{"v":100000,"d":"100,000"}},{"$f":"'Actual inputs'!$E$49","v":{"v":100000,"d":"100,000"}},{"$f":"'Actual inputs'!$E$49","v":{"v":100000,"d":"100,000"}},{"$f":"'Actual inputs'!$E$49","v":{"v":100000,"d":"100,000"}},{"$f":"'Actual inputs'!$E$49","v":{"v":100000,"d":"100,000"}},{"$f":"'Actual inputs'!$E$49","v":{"v":100000,"d":"100,000"}},{"$f":"'Actual inputs'!$E$49","v":{"v":100000,"d":"100,000"}}]
[null,null,"Retained earnings",null,{"$f":"'Actual inputs'!$E$50+'P&L'!E30","v":{"v":114533.33333333333,"d":"114,533"}},{"$f":"E25+'P&L'!F30","v":{"v":132606.66666666666,"d":"132,607"}},{"$f":"F25+'P&L'!G30","v":{"v":162846.66666666666,"d":"162,847"}},{"$f":"G25+'P&L'!H30","v":{"v":192866.66666666666,"d":"192,867"}},{"$f":"H25+'P&L'!I30","v":{"v":212286.66666666666,"d":"212,287"}},{"$f":"I25+'P&L'!J30","v":{"v":232400,"d":"232,400"}},{"$f":"J25+'P&L'!K30","v":{"v":243933.33333333334,"d":"243,933"}},{"$f":"K25+'P&L'!L30","v":{"v":246366.6666666667,"d":"246,367"}},{"$f":"L25+'P&L'!M30","v":{"v":287113.3333333334,"d":"287,113"}},{"$f":"M25+'P&L'!N30","v":{"v":338853.3333333334,"d":"338,853"}},{"$f":"N25+'P&L'!O30","v":{"v":404666.66666666674,"d":"404,667"}},{"$f":"O25+'P&L'!P30","v":{"v":456313.33333333343,"d":"456,313"}}]
[null,null,"Equity",null,{"$f":"SUM(E24:E25)","v":{"v":214533.3333333333,"d":"€214,533"}},{"$f":"SUM(F24:F25)","v":{"v":232606.66666666666,"d":"€232,607"}},{"$f":"SUM(G24:G25)","v":{"v":262846.6666666666,"d":"€262,847"}},{"$f":"SUM(H24:H25)","v":{"v":292866.6666666666,"d":"€292,867"}},{"$f":"SUM(I24:I25)","v":{"v":312286.6666666666,"d":"€312,287"}},{"$f":"SUM(J24:J25)","v":{"v":332400,"d":"€332,400"}},{"$f":"SUM(K24:K25)","v":{"v":343933.3333333334,"d":"€343,933"}},{"$f":"SUM(L24:L25)","v":{"v":346366.6666666667,"d":"€346,367"}},{"$f":"SUM(M24:M25)","v":{"v":387113.3333333334,"d":"€387,113"}},{"$f":"SUM(N24:N25)","v":{"v":438853.3333333334,"d":"€438,853"}},{"$f":"SUM(O24:O25)","v":{"v":504666.66666666674,"d":"€504,667"}},{"$f":"SUM(P24:P25)","v":{"v":556313.3333333335,"d":"€556,313"}}]
[null,null,"Liabilities and equity",null,{"$f":"SUM(E23,E26)","v":{"v":538416.6666666667,"d":"€538,417"}},{"$f":"SUM(F23,F26)","v":{"v":561008.3333333333,"d":"€561,008"}},{"$f":"SUM(G23,G26)","v":{"v":578808.3333333333,"d":"€578,808"}},{"$f":"SUM(H23,H26)","v":{"v":622333.3333333333,"d":"€622,333"}},{"$f":"SUM(I23,I26)","v":{"v":639608.3333333333,"d":"€639,608"}},{"$f":"SUM(J23,J26)","v":{"v":642750,"d":"€642,750"}},{"$f":"SUM(K23,K26)","v":{"v":660166.6666666667,"d":"€660,167"}},{"$f":"SUM(L23,L26)","v":{"v":674208.3333333333,"d":"€674,208"}},{"$f":"SUM(M23,M26)","v":{"v":679015,"d":"€679,015"}},{"$f":"SUM(N23,N26)","v":{"v":734168.9247311829,"d":"€734,169"}},{"$f":"SUM(O23,O26)","v":{"v":817316.6666666667,"d":"€817,317"}},{"$f":"SUM(P23,P26)","v":{"v":861317.7956989249,"d":"€861,318"}}]
[]
[null,null,"Negative forecast cash denotes an unfunded plan. No credit facility is assumed."]

{"sheet":"Cash flow","index":4,"n_rows":28,"n_cols":16,"rows_kept":28}
[]
[null,null,"Cash flow"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR · entirely fictional"]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Net profit",null,{"$f":"'P&L'!E30","v":{"v":11533.333333333332,"d":"11,533"}},{"$f":"'P&L'!F30","v":{"v":18073.333333333336,"d":"18,073"}},{"$f":"'P&L'!G30","v":{"v":30240,"d":"30,240"}},{"$f":"'P&L'!H30","v":{"v":30020,"d":"30,020"}},{"$f":"'P&L'!I30","v":{"v":19420,"d":"19,420"}},{"$f":"'P&L'!J30","v":{"v":20113.333333333336,"d":"20,113"}},{"$f":"'P&L'!K30","v":{"v":11533.333333333334,"d":"11,533"}},{"$f":"'P&L'!L30","v":{"v":2433.333333333333,"d":"2,433"}},{"$f":"'P&L'!M30","v":{"v":40746.66666666667,"d":"40,747"}},{"$f":"'P&L'!N30","v":{"v":51740,"d":"51,740"}},{"$f":"'P&L'!O30","v":{"v":65813.33333333334,"d":"65,813"}},{"$f":"'P&L'!P30","v":{"v":51646.66666666667,"d":"51,647"}}]
[null,null,"Depreciation add-back",null,{"$f":"'Assets debt'!E14","v":{"v":2833.3333333333335,"d":"2,833"}},{"$f":"'Assets debt'!F14","v":{"v":2833.3333333333335,"d":"2,833"}},{"$f":"'Assets debt'!G14","v":{"v":3500,"d":"3,500"}},{"$f":"'Assets debt'!H14","v":{"v":3500,"d":"3,500"}},{"$f":"'Assets debt'!I14","v":{"v":3500,"d":"3,500"}},{"$f":"'Assets debt'!J14","v":{"v":4333.333333333333,"d":"4,333"}},{"$f":"'Assets debt'!K14","v":{"v":4333.333333333333,"d":"4,333"}},{"$f":"'Assets debt'!L14","v":{"v":4833.333333333334,"d":"4,833"}},{"$f":"'Assets debt'!M14","v":{"v":6916.666666666667,"d":"6,917"}},{"$f":"'Assets debt'!N14","v":{"v":7250,"d":"7,250"}},{"$f":"'Assets debt'!O14","v":{"v":7583.333333333333,"d":"7,583"}},{"$f":"'Assets debt'!P14","v":{"v":7916.666666666667,"d":"7,917"}}]
[null,null,"Change in receivables",null,{"$f":"'Actual inputs'!$E$40-'Balance sheet'!E9","v":{"v":-20000,"d":"(20,000)"}},{"$f":"'Balance sheet'!E9-'Balance sheet'!F9","v":{"v":-15000,"d":"(15,000)"}},{"$f":"'Balance sheet'!F9-'Balance sheet'!G9","v":{"v":-10000,"d":"(10,000)"}},{"$f":"'Balance sheet'!G9-'Balance sheet'!H9","v":{"v":-30000,"d":"(30,000)"}},{"$f":"'Balance sheet'!H9-'Balance sheet'!I9","v":{"v":-15000,"d":"(15,000)"}},{"$f":"'Balance sheet'!I9-'Balance sheet'!J9","v":{"v":-30000,"d":"(30,000)"}},{"$f":"'Balance sheet'!J9-'Balance sheet'!K9","v":{"v":-35000,"d":"(35,000)"}},{"$f":"'Balance sheet'!K9-'Balance sheet'!L9","v":{"v":-35000,"d":"(35,000)"}},{"$f":"'Balance sheet'!L9-'Balance sheet'!M9","v":{"v":55935,"d":"55,935"}},{"$f":"'Balance sheet'!M9-'Balance sheet'!N9","v":{"v":-85005.96774193546,"d":"(85,006)"}},{"$f":"'Balance sheet'!N9-'Balance sheet'!O9","v":{"v":-26729.032258064544,"d":"(26,729)"}},{"$f":"'Balance sheet'!O9-'Balance sheet'!P9","v":{"v":37567.74193548388,"d":"37,568"}}]
[null,null,"Change in prepayments",null,{"$f":"'Actual inputs'!$E$41-'Balance sheet'!E10","v":{"v":2000,"d":"2,000"}},{"$f":"'Balance sheet'!E10-'Balance sheet'!F10","v":0},{"$f":"'Balance sheet'!F10-'Balance sheet'!G10","v":{"v":-2000,"d":"(2,000)"}},{"$f":"'Balance sheet'!G10-'Balance sheet'!H10","v":{"v":2000,"d":"2,000"}},{"$f":"'Balance sheet'!H10-'Balance sheet'!I10","v":0},{"$f":"'Balance sheet'!I10-'Balance sheet'!J10","v":{"v":-6000,"d":"(6,000)"}},{"$f":"'Balance sheet'!J10-'Balance sheet'!K10","v":{"v":2000,"d":"2,000"}},{"$f":"'Balance sheet'!K10-'Balance sheet'!L10","v":{"v":2000,"d":"2,000"}},{"$f":"'Balance sheet'!L10-'Balance sheet'!M10","v":0},{"$f":"'Balance sheet'!M10-'Balance sheet'!N10","v":0},{"$f":"'Balance sheet'!N10-'Balance sheet'!O10","v":0},{"$f":"'Balance sheet'!O10-'Balance sheet'!P10","v":0}]
[null,null,"Change in payables",null,{"$f":"'Balance sheet'!E17-'Actual inputs'!$E$44","v":{"v":1000,"d":"1,000"}},{"$f":"'Balance sheet'!F17-'Balance sheet'!E17","v":{"v":2000,"d":"2,000"}},{"$f":"'Balance sheet'!G17-'Balance sheet'!F17","v":{"v":2000,"d":"2,000"}},{"$f":"'Balance sheet'!H17-'Balance sheet'!G17","v":{"v":6000,"d":"6,000"}},{"$f":"'Balance sheet'!I17-'Balance sheet'!H17","v":{"v":-5000,"d":"(5,000)"}},{"$f":"'Balance sheet'!J17-'Balance sheet'!I17","v":{"v":4000,"d":"4,000"}},{"$f":"'Balance sheet'!K17-'Balance sheet'!J17","v":{"v":5000,"d":"5,000"}},{"$f":"'Balance sheet'!L17-'Balance sheet'!K17","v":{"v":8000,"d":"8,000"}},{"$f":"'Balance sheet'!M17-'Balance sheet'!L17","v":{"v":-21613.333333333336,"d":"(21,613)"}},{"$f":"'Balance sheet'!N17-'Balance sheet'!M17","v":{"v":-2354.4086021505354,"d":"(2,354)"}},{"$f":"'Balance sheet'!O17-'Balance sheet'!N17","v":{"v":1701.075268817207,"d":"1,701"}},{"$f":"'Balance sheet'!P17-'Balance sheet'!O17","v":{"v":-3417.2043010752677,"d":"(3,417)"}}]
[null,null,"Change in accruals",null,{"$f":"'Balance sheet'!E18-'Actual inputs'!$E$45","v":{"v":2000,"d":"2,000"}},{"$f":"'Balance sheet'!F18-'Balance sheet'!E18","v":{"v":1000,"d":"1,000"}},{"$f":"'Balance sheet'!G18-'Balance sheet'!F18","v":{"v":1000,"d":"1,000"}},{"$f":"'Balance sheet'!H18-'Balance sheet'!G18","v":{"v":1000,"d":"1,000"}},{"$f":"'Balance sheet'!I18-'Balance sheet'!H18","v":{"v":1000,"d":"1,000"}},{"$f":"'Balance sheet'!J18-'Balance sheet'!I18","v":{"v":1000,"d":"1,000"}},{"$f":"'Balance sheet'!K18-'Balance sheet'!J18","v":{"v":1000,"d":"1,000"}},{"$f":"'Balance sheet'!L18-'Balance sheet'!K18","v":{"v":2000,"d":"2,000"}},{"$f":"'Balance sheet'!M18-'Balance sheet'!L18","v":0},{"$f":"'Balance sheet'!N18-'Balance sheet'!M18","v":0},{"$f":"'Balance sheet'!O18-'Balance sheet'!N18","v":0},{"$f":"'Balance sheet'!P18-'Balance sheet'!O18","v":0}]
[null,null,"Change in deferred revenue",null,{"$f":"'Balance sheet'!E19-'Actual inputs'!$E$46","v":{"v":2000,"d":"2,000"}},{"$f":"'Balance sheet'!F19-'Balance sheet'!E19","v":{"v":2000,"d":"2,000"}},{"$f":"'Balance sheet'!G19-'Balance sheet'!F19","v":{"v":2000,"d":"2,000"}},{"$f":"'Balance sheet'!H19-'Balance sheet'!G19","v":{"v":4000,"d":"4,000"}},{"$f":"'Balance sheet'!I19-'Balance sheet'!H19","v":{"v":2000,"d":"2,000"}},{"$f":"'Balance sheet'!J19-'Balance sheet'!I19","v":{"v":-4000,"d":"(4,000)"}},{"$f":"'Balance sheet'!K19-'Balance sheet'!J19","v":{"v":2000,"d":"2,000"}},{"$f":"'Balance sheet'!L19-'Balance sheet'!K19","v":{"v":6000,"d":"6,000"}},{"$f":"'Balance sheet'!M19-'Balance sheet'!L19","v":{"v":515.0000000000073,"d":"515"}},{"$f":"'Balance sheet'!N19-'Balance sheet'!M19","v":{"v":2804.9999999999927,"d":"2,805"}},{"$f":"'Balance sheet'!O19-'Balance sheet'!N19","v":{"v":4180,"d":"4,180"}},{"$f":"'Balance sheet'!P19-'Balance sheet'!O19","v":{"v":2860,"d":"2,860"}}]
[null,null,"Change in tax payable",null,{"$f":"'Assets debt'!E27-'Actual inputs'!$E$47","v":{"v":2883.333333333334,"d":"2,883"}},{"$f":"'Assets debt'!F27-'Assets debt'!E27","v":{"v":4518.333333333334,"d":"4,518"}},{"$f":"'Assets debt'!G27-'Assets debt'!F27","v":{"v":-12440,"d":"(12,440)"}},{"$f":"'Assets debt'!H27-'Assets debt'!G27","v":{"v":7505,"d":"7,505"}},{"$f":"'Assets debt'!I27-'Assets debt'!H27","v":{"v":4855,"d":"4,855"}},{"$f":"'Assets debt'!J27-'Assets debt'!I27","v":{"v":-12971.666666666668,"d":"(12,972)"}},{"$f":"'Assets debt'!K27-'Assets debt'!J27","v":{"v":2883.333333333334,"d":"2,883"}},{"$f":"'Assets debt'!L27-'Assets debt'!K27","v":{"v":608.3333333333339,"d":"608"}},{"$f":"'Assets debt'!M27-'Assets debt'!L27","v":{"v":-14813.333333333332,"d":"(14,813)"}},{"$f":"'Assets debt'!N27-'Assets debt'!M27","v":{"v":12935,"d":"12,935"}},{"$f":"'Assets debt'!O27-'Assets debt'!N27","v":{"v":16453.333333333336,"d":"16,453"}},{"$f":"'Assets debt'!P27-'Assets debt'!O27","v":{"v":-2088.3333333333285,"d":"(2,088)"}}]
[null,null,"Operating cash flow",null,{"$f":"SUM(E8:E15)","v":{"v":4250,"d":"€4,250"}},{"$f":"SUM(F8:F15)","v":{"v":15425.000000000002,"d":"€15,425"}},{"$f":"SUM(G8:G15)","v":{"v":14300,"d":"€14,300"}},{"$f":"SUM(H8:H15)","v":{"v":24025,"d":"€24,025"}},{"$f":"SUM(I8:I15)","v":{"v":10775,"d":"€10,775"}},{"$f":"SUM(J8:J15)","v":{"v":-23525,"d":"(€23,525)"}},{"$f":"SUM(K8:K15)","v":{"v":-6249.999999999998,"d":"(€6,250)"}},{"$f":"SUM(L8:L15)","v":{"v":-9124.999999999998,"d":"(€9,125)"}},{"$f":"SUM(M8:M15)","v":{"v":67686.66666666667,"d":"€67,687"}},{"$f":"SUM(N8:N15)","v":{"v":-12630.376344085998,"d":"(€12,630)"}},{"$f":"SUM(O8:O15)","v":{"v":69002.04301075268,"d":"€69,002"}},{"$f":"SUM(P8:P15)","v":{"v":94485.53763440863,"d":"€94,486"}}]
[null,null,"Capital expenditure",null,{"$f":"-'Assets debt'!E9","v":{"v":-12000,"d":"(12,000)"}},{"$f":"-'Assets debt'!F9","v":0},{"$f":"-'Assets debt'!G9","v":{"v":-24000,"d":"(24,000)"}},{"$f":"-'Assets debt'!H9","v":0},{"$f":"-'Assets debt'!I9","v":0},{"$f":"-'Assets debt'!J9","v":{"v":-30000,"d":"(30,000)"}},{"$f":"-'Assets debt'!K9","v":0},{"$f":"-'Assets debt'!L9","v":{"v":-18000,"d":"(18,000)"}},{"$f":"-'Assets debt'!M9","v":{"v":-75000,"d":"(75,000)"}},{"$f":"-'Assets debt'!N9","v":{"v":-12000,"d":"(12,000)"}},{"$f":"-'Assets debt'!O9","v":{"v":-12000,"d":"(12,000)"}},{"$f":"-'Assets debt'!P9","v":{"v":-12000,"d":"(12,000)"}}]
[null,null,"Investing cash flow",null,{"$f":"E17","v":{"v":-12000,"d":"(€12,000)"}},{"$f":"F17","v":0},{"$f":"G17","v":{"v":-24000,"d":"(€24,000)"}},{"$f":"H17","v":0},{"$f":"I17","v":0},{"$f":"J17","v":{"v":-30000,"d":"(€30,000)"}},{"$f":"K17","v":0},{"$f":"L17","v":{"v":-18000,"d":"(€18,000)"}},{"$f":"M17","v":{"v":-75000,"d":"(€75,000)"}},{"$f":"N17","v":{"v":-12000,"d":"(€12,000)"}},{"$f":"O17","v":{"v":-12000,"d":"(€12,000)"}},{"$f":"P17","v":{"v":-12000,"d":"(€12,000)"}}]
[null,null,"Debt principal repayment",null,{"$f":"-'Assets debt'!E19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assets debt'!F19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assets debt'!G19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assets debt'!H19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assets debt'!I19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assets debt'!J19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assets debt'!K19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assets debt'!L19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assets debt'!M19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assets debt'!N19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assets debt'!O19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-'Assets debt'!P19","v":{"v":-5000,"d":"(5,000)"}}]
[null,null,"Financing cash flow",null,{"$f":"E19","v":{"v":-5000,"d":"(€5,000)"}},{"$f":"F19","v":{"v":-5000,"d":"(€5,000)"}},{"$f":"G19","v":{"v":-5000,"d":"(€5,000)"}},{"$f":"H19","v":{"v":-5000,"d":"(€5,000)"}},{"$f":"I19","v":{"v":-5000,"d":"(€5,000)"}},{"$f":"J19","v":{"v":-5000,"d":"(€5,000)"}},{"$f":"K19","v":{"v":-5000,"d":"(€5,000)"}},{"$f":"L19","v":{"v":-5000,"d":"(€5,000)"}},{"$f":"M19","v":{"v":-5000,"d":"(€5,000)"}},{"$f":"N19","v":{"v":-5000,"d":"(€5,000)"}},{"$f":"O19","v":{"v":-5000,"d":"(€5,000)"}},{"$f":"P19","v":{"v":-5000,"d":"(€5,000)"}}]
[null,null,"Net cash change",null,{"$f":"SUM(E16,E18,E20)","v":{"v":-12750,"d":"(€12,750)"}},{"$f":"SUM(F16,F18,F20)","v":{"v":10425.000000000002,"d":"€10,425"}},{"$f":"SUM(G16,G18,G20)","v":{"v":-14700,"d":"(€14,700)"}},{"$f":"SUM(H16,H18,H20)","v":{"v":19025,"d":"€19,025"}},{"$f":"SUM(I16,I18,I20)","v":{"v":5775,"d":"€5,775"}},{"$f":"SUM(J16,J18,J20)","v":{"v":-58525,"d":"(€58,525)"}},{"$f":"SUM(K16,K18,K20)","v":{"v":-11249.999999999998,"d":"(€11,250)"}},{"$f":"SUM(L16,L18,L20)","v":{"v":-32125,"d":"(€32,125)"}},{"$f":"SUM(M16,M18,M20)","v":{"v":-12313.333333333328,"d":"(€12,313)"}},{"$f":"SUM(N16,N18,N20)","v":{"v":-29630.376344086,"d":"(€29,630)"}},{"$f":"SUM(O16,O18,O20)","v":{"v":52002.04301075268,"d":"€52,002"}},{"$f":"SUM(P16,P18,P20)","v":{"v":77485.53763440863,"d":"€77,486"}}]
[null,null,"Opening cash",null,{"$f":"'Actual inputs'!$E$39","v":{"v":250000,"d":"250,000"}},{"$f":"E23","v":{"v":237250,"d":"237,250"}},{"$f":"F23","v":{"v":247675,"d":"247,675"}},{"$f":"G23","v":{"v":232975,"d":"232,975"}},{"$f":"H23","v":{"v":252000,"d":"252,000"}},{"$f":"I23","v":{"v":257775,"d":"257,775"}},{"$f":"J23","v":{"v":199250,"d":"199,250"}},{"$f":"K23","v":{"v":188000,"d":"188,000"}},{"$f":"L23","v":{"v":155875,"d":"155,875"}},{"$f":"M23","v":{"v":143561.6666666667,"d":"143,562"}},{"$f":"N23","v":{"v":113931.2903225807,"d":"113,931"}},{"$f":"O23","v":{"v":165933.33333333337,"d":"165,933"}}]
[null,null,"Closing cash",null,{"$f":"SUM(E21:E22)","v":{"v":237250,"d":"€237,250"}},{"$f":"SUM(F21:F22)","v":{"v":247675,"d":"€247,675"}},{"$f":"SUM(G21:G22)","v":{"v":232975,"d":"€232,975"}},{"$f":"SUM(H21:H22)","v":{"v":252000,"d":"€252,000"}},{"$f":"SUM(I21:I22)","v":{"v":257775,"d":"€257,775"}},{"$f":"SUM(J21:J22)","v":{"v":199250,"d":"€199,250"}},{"$f":"SUM(K21:K22)","v":{"v":188000,"d":"€188,000"}},{"$f":"SUM(L21:L22)","v":{"v":155875,"d":"€155,875"}},{"$f":"SUM(M21:M22)","v":{"v":143561.6666666667,"d":"€143,562"}},{"$f":"SUM(N21:N22)","v":{"v":113931.2903225807,"d":"€113,931"}},{"$f":"SUM(O21:O22)","v":{"v":165933.33333333337,"d":"€165,933"}},{"$f":"SUM(P21:P22)","v":{"v":243418.870967742,"d":"€243,419"}}]
[]
[]
[null,null,"Positive working-capital changes release cash. Expenses use negative signs."]
[]
[null,null,"Monthly cash is reconciled to the dated weekly schedule in Forecast review."]

{"sheet":"13 week cash","index":5,"n_rows":204,"n_cols":17,"rows_kept":204}
[]
[null,null,"13 week cash"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR · entirely fictional"]
[]
[{"$nulls":4},"1–6 Sep partial","W2","W3","W4","W5","W6","W7","W8","W9","W10","W11","W12","W13"]
[{"$nulls":4},"2026-09-01","2026-09-07","2026-09-14","2026-09-21","2026-09-28","2026-10-05","2026-10-12","2026-10-19","2026-10-26","2026-11-02","2026-11-09","2026-11-16","2026-11-23"]
[null,null,"Opening cash",null,{"$f":"'Balance sheet'!L8","v":{"v":155875,"d":"155,875"}},{"$f":"E18","v":{"v":242875,"d":"242,875"}},{"$f":"F18","v":{"v":191875,"d":"191,875"}},{"$f":"G18","v":{"v":259609,"d":"259,609"}},{"$f":"H18","v":{"v":150809,"d":"150,809"}},{"$f":"I18","v":{"v":143561.66666666666,"d":"143,562"}},{"$f":"J18","v":{"v":90561.66666666666,"d":"90,562"}},{"$f":"K18","v":{"v":176891.74731182796,"d":"176,892"}},{"$f":"L18","v":{"v":14091.74731182796,"d":"14,092"}},{"$f":"M18","v":{"v":113931.29032258068,"d":"113,931"}},{"$f":"N18","v":{"v":101931.29032258068,"d":"101,931"}},{"$f":"O18","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"P18","v":{"v":187799.70967741942,"d":"187,800"}}]
[null,null,"Customer receipts",null,{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"receipts\",$E$33:$E$88,\">=\"&E$7,$E$33:$E$88,\"<\"&E$7+6)","v":{"v":98000,"d":"98,000"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"receipts\",$E$33:$E$88,\">=\"&F$7,$E$33:$E$88,\"<\"&F$7+7)","v":{"v":90000,"d":"90,000"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"receipts\",$E$33:$E$88,\">=\"&G$7,$E$33:$E$88,\"<\"&G$7+7)","v":{"v":79000,"d":"79,000"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"receipts\",$E$33:$E$88,\">=\"&H$7,$E$33:$E$88,\"<\"&H$7+7)","v":{"v":93000,"d":"93,000"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"receipts\",$E$33:$E$88,\">=\"&I$7,$E$33:$E$88,\"<\"&I$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"receipts\",$E$33:$E$88,\">=\"&J$7,$E$33:$E$88,\"<\"&J$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"receipts\",$E$33:$E$88,\">=\"&K$7,$E$33:$E$88,\"<\"&K$7+7)","v":{"v":105839.56451612904,"d":"105,840"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"receipts\",$E$33:$E$88,\">=\"&L$7,$E$33:$E$88,\"<\"&L$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"receipts\",$E$33:$E$88,\">=\"&M$7,$E$33:$E$88,\"<\"&M$7+7)","v":{"v":129359.46774193551,"d":"129,359"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"receipts\",$E$33:$E$88,\">=\"&N$7,$E$33:$E$88,\"<\"&N$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"receipts\",$E$33:$E$88,\">=\"&O$7,$E$33:$E$88,\"<\"&O$7+7)","v":{"v":145777.935483871,"d":"145,778"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"receipts\",$E$33:$E$88,\">=\"&P$7,$E$33:$E$88,\"<\"&P$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"receipts\",$E$33:$E$88,\">=\"&Q$7,$E$33:$E$88,\"<\"&Q$7+7)","v":{"v":178173.03225806454,"d":"178,173"}}]
[null,null,"Supplier payments",null,{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"supplierPayments\",$E$33:$E$88,\">=\"&E$7,$E$33:$E$88,\"<\"&E$7+6)","v":{"v":-11000,"d":"(11,000)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"supplierPayments\",$E$33:$E$88,\">=\"&F$7,$E$33:$E$88,\"<\"&F$7+7)","v":{"v":-26000,"d":"(26,000)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"supplierPayments\",$E$33:$E$88,\">=\"&G$7,$E$33:$E$88,\"<\"&G$7+7)","v":{"v":-11266.000000000002,"d":"(11,266)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"supplierPayments\",$E$33:$E$88,\">=\"&H$7,$E$33:$E$88,\"<\"&H$7+7)","v":{"v":-14000,"d":"(14,000)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"supplierPayments\",$E$33:$E$88,\">=\"&I$7,$E$33:$E$88,\"<\"&I$7+7)","v":{"v":-1547.3333333333348,"d":"(1,547)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"supplierPayments\",$E$33:$E$88,\">=\"&J$7,$E$33:$E$88,\"<\"&J$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"supplierPayments\",$E$33:$E$88,\">=\"&K$7,$E$33:$E$88,\"<\"&K$7+7)","v":{"v":-19509.48387096774,"d":"(19,509)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"supplierPayments\",$E$33:$E$88,\">=\"&L$7,$E$33:$E$88,\"<\"&L$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"supplierPayments\",$E$33:$E$88,\">=\"&M$7,$E$33:$E$88,\"<\"&M$7+7)","v":{"v":-23844.924731182793,"d":"(23,845)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"supplierPayments\",$E$33:$E$88,\">=\"&N$7,$E$33:$E$88,\"<\"&N$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"supplierPayments\",$E$33:$E$88,\">=\"&O$7,$E$33:$E$88,\"<\"&O$7+7)","v":{"v":-17909.516129032254,"d":"(17,910)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"supplierPayments\",$E$33:$E$88,\">=\"&P$7,$E$33:$E$88,\"<\"&P$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"supplierPayments\",$E$33:$E$88,\">=\"&Q$7,$E$33:$E$88,\"<\"&Q$7+7)","v":{"v":-21889.408602150535,"d":"(21,889)"}}]
[null,null,"Payroll",null,{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"payroll\",$E$33:$E$88,\">=\"&E$7,$E$33:$E$88,\"<\"&E$7+6)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"payroll\",$E$33:$E$88,\">=\"&F$7,$E$33:$E$88,\"<\"&F$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"payroll\",$E$33:$E$88,\">=\"&G$7,$E$33:$E$88,\"<\"&G$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"payroll\",$E$33:$E$88,\">=\"&H$7,$E$33:$E$88,\"<\"&H$7+7)","v":{"v":-162800,"d":"(162,800)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"payroll\",$E$33:$E$88,\">=\"&I$7,$E$33:$E$88,\"<\"&I$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"payroll\",$E$33:$E$88,\">=\"&J$7,$E$33:$E$88,\"<\"&J$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"payroll\",$E$33:$E$88,\">=\"&K$7,$E$33:$E$88,\"<\"&K$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"payroll\",$E$33:$E$88,\">=\"&L$7,$E$33:$E$88,\"<\"&L$7+7)","v":{"v":-162800,"d":"(162,800)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"payroll\",$E$33:$E$88,\">=\"&M$7,$E$33:$E$88,\"<\"&M$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"payroll\",$E$33:$E$88,\">=\"&N$7,$E$33:$E$88,\"<\"&N$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"payroll\",$E$33:$E$88,\">=\"&O$7,$E$33:$E$88,\"<\"&O$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"payroll\",$E$33:$E$88,\">=\"&P$7,$E$33:$E$88,\"<\"&P$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"payroll\",$E$33:$E$88,\">=\"&Q$7,$E$33:$E$88,\"<\"&Q$7+7)","v":{"v":-172500,"d":"(172,500)"}}]
[null,null,"Operating overheads",null,{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"overheads\",$E$33:$E$88,\">=\"&E$7,$E$33:$E$88,\"<\"&E$7+6)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"overheads\",$E$33:$E$88,\">=\"&F$7,$E$33:$E$88,\"<\"&F$7+7)","v":{"v":-40000,"d":"(40,000)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"overheads\",$E$33:$E$88,\">=\"&G$7,$E$33:$E$88,\"<\"&G$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"overheads\",$E$33:$E$88,\">=\"&H$7,$E$33:$E$88,\"<\"&H$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"overheads\",$E$33:$E$88,\">=\"&I$7,$E$33:$E$88,\"<\"&I$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"overheads\",$E$33:$E$88,\">=\"&J$7,$E$33:$E$88,\"<\"&J$7+7)","v":{"v":-41000,"d":"(41,000)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"overheads\",$E$33:$E$88,\">=\"&K$7,$E$33:$E$88,\"<\"&K$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"overheads\",$E$33:$E$88,\">=\"&L$7,$E$33:$E$88,\"<\"&L$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"overheads\",$E$33:$E$88,\">=\"&M$7,$E$33:$E$88,\"<\"&M$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"overheads\",$E$33:$E$88,\">=\"&N$7,$E$33:$E$88,\"<\"&N$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"overheads\",$E$33:$E$88,\">=\"&O$7,$E$33:$E$88,\"<\"&O$7+7)","v":{"v":-42000,"d":"(42,000)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"overheads\",$E$33:$E$88,\">=\"&P$7,$E$33:$E$88,\"<\"&P$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"overheads\",$E$33:$E$88,\">=\"&Q$7,$E$33:$E$88,\"<\"&Q$7+7)","v":0}]
[null,null,"Tax payments",null,{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"tax\",$E$33:$E$88,\">=\"&E$7,$E$33:$E$88,\"<\"&E$7+6)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"tax\",$E$33:$E$88,\">=\"&F$7,$E$33:$E$88,\"<\"&F$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"tax\",$E$33:$E$88,\">=\"&G$7,$E$33:$E$88,\"<\"&G$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"tax\",$E$33:$E$88,\">=\"&H$7,$E$33:$E$88,\"<\"&H$7+7)","v":{"v":-25000,"d":"(25,000)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"tax\",$E$33:$E$88,\">=\"&I$7,$E$33:$E$88,\"<\"&I$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"tax\",$E$33:$E$88,\">=\"&J$7,$E$33:$E$88,\"<\"&J$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"tax\",$E$33:$E$88,\">=\"&K$7,$E$33:$E$88,\"<\"&K$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"tax\",$E$33:$E$88,\">=\"&L$7,$E$33:$E$88,\"<\"&L$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"tax\",$E$33:$E$88,\">=\"&M$7,$E$33:$E$88,\"<\"&M$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"tax\",$E$33:$E$88,\">=\"&N$7,$E$33:$E$88,\"<\"&N$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"tax\",$E$33:$E$88,\">=\"&O$7,$E$33:$E$88,\"<\"&O$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"tax\",$E$33:$E$88,\">=\"&P$7,$E$33:$E$88,\"<\"&P$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"tax\",$E$33:$E$88,\">=\"&Q$7,$E$33:$E$88,\"<\"&Q$7+7)","v":0}]
[null,null,"Interest",null,{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"interest\",$E$33:$E$88,\">=\"&E$7,$E$33:$E$88,\"<\"&E$7+6)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"interest\",$E$33:$E$88,\">=\"&F$7,$E$33:$E$88,\"<\"&F$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"interest\",$E$33:$E$88,\">=\"&G$7,$E$33:$E$88,\"<\"&G$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"interest\",$E$33:$E$88,\">=\"&H$7,$E$33:$E$88,\"<\"&H$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"interest\",$E$33:$E$88,\">=\"&I$7,$E$33:$E$88,\"<\"&I$7+7)","v":{"v":-700,"d":"(700)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"interest\",$E$33:$E$88,\">=\"&J$7,$E$33:$E$88,\"<\"&J$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"interest\",$E$33:$E$88,\">=\"&K$7,$E$33:$E$88,\"<\"&K$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"interest\",$E$33:$E$88,\">=\"&L$7,$E$33:$E$88,\"<\"&L$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"interest\",$E$33:$E$88,\">=\"&M$7,$E$33:$E$88,\"<\"&M$7+7)","v":{"v":-675,"d":"(675)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"interest\",$E$33:$E$88,\">=\"&N$7,$E$33:$E$88,\"<\"&N$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"interest\",$E$33:$E$88,\">=\"&O$7,$E$33:$E$88,\"<\"&O$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"interest\",$E$33:$E$88,\">=\"&P$7,$E$33:$E$88,\"<\"&P$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"interest\",$E$33:$E$88,\">=\"&Q$7,$E$33:$E$88,\"<\"&Q$7+7)","v":{"v":-650,"d":"(650)"}}]
[null,null,"Capital expenditure",null,{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"capex\",$E$33:$E$88,\">=\"&E$7,$E$33:$E$88,\"<\"&E$7+6)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"capex\",$E$33:$E$88,\">=\"&F$7,$E$33:$E$88,\"<\"&F$7+7)","v":{"v":-75000,"d":"(75,000)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"capex\",$E$33:$E$88,\">=\"&G$7,$E$33:$E$88,\"<\"&G$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"capex\",$E$33:$E$88,\">=\"&H$7,$E$33:$E$88,\"<\"&H$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"capex\",$E$33:$E$88,\">=\"&I$7,$E$33:$E$88,\"<\"&I$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"capex\",$E$33:$E$88,\">=\"&J$7,$E$33:$E$88,\"<\"&J$7+7)","v":{"v":-12000,"d":"(12,000)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"capex\",$E$33:$E$88,\">=\"&K$7,$E$33:$E$88,\"<\"&K$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"capex\",$E$33:$E$88,\">=\"&L$7,$E$33:$E$88,\"<\"&L$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"capex\",$E$33:$E$88,\">=\"&M$7,$E$33:$E$88,\"<\"&M$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"capex\",$E$33:$E$88,\">=\"&N$7,$E$33:$E$88,\"<\"&N$7+7)","v":{"v":-12000,"d":"(12,000)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"capex\",$E$33:$E$88,\">=\"&O$7,$E$33:$E$88,\"<\"&O$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"capex\",$E$33:$E$88,\">=\"&P$7,$E$33:$E$88,\"<\"&P$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"capex\",$E$33:$E$88,\">=\"&Q$7,$E$33:$E$88,\"<\"&Q$7+7)","v":0}]
[null,null,"Debt principal",null,{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"debt\",$E$33:$E$88,\">=\"&E$7,$E$33:$E$88,\"<\"&E$7+6)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"debt\",$E$33:$E$88,\">=\"&F$7,$E$33:$E$88,\"<\"&F$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"debt\",$E$33:$E$88,\">=\"&G$7,$E$33:$E$88,\"<\"&G$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"debt\",$E$33:$E$88,\">=\"&H$7,$E$33:$E$88,\"<\"&H$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"debt\",$E$33:$E$88,\">=\"&I$7,$E$33:$E$88,\"<\"&I$7+7)","v":{"v":-5000,"d":"(5,000)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"debt\",$E$33:$E$88,\">=\"&J$7,$E$33:$E$88,\"<\"&J$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"debt\",$E$33:$E$88,\">=\"&K$7,$E$33:$E$88,\"<\"&K$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"debt\",$E$33:$E$88,\">=\"&L$7,$E$33:$E$88,\"<\"&L$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"debt\",$E$33:$E$88,\">=\"&M$7,$E$33:$E$88,\"<\"&M$7+7)","v":{"v":-5000,"d":"(5,000)"}},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"debt\",$E$33:$E$88,\">=\"&N$7,$E$33:$E$88,\"<\"&N$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"debt\",$E$33:$E$88,\">=\"&O$7,$E$33:$E$88,\"<\"&O$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"debt\",$E$33:$E$88,\">=\"&P$7,$E$33:$E$88,\"<\"&P$7+7)","v":0},{"$f":"SUMIFS($F$33:$F$88,$D$33:$D$88,\"debt\",$E$33:$E$88,\">=\"&Q$7,$E$33:$E$88,\"<\"&Q$7+7)","v":{"v":-5000,"d":"(5,000)"}}]
[null,null,"Net cash change",null,{"$f":"SUM(E9:E16)","v":{"v":87000,"d":"€87,000"}},{"$f":"SUM(F9:F16)","v":{"v":-51000,"d":"(€51,000)"}},{"$f":"SUM(G9:G16)","v":{"v":67734,"d":"€67,734"}},{"$f":"SUM(H9:H16)","v":{"v":-108800,"d":"(€108,800)"}},{"$f":"SUM(I9:I16)","v":{"v":-7247.333333333335,"d":"(€7,247)"}},{"$f":"SUM(J9:J16)","v":{"v":-53000,"d":"(€53,000)"}},{"$f":"SUM(K9:K16)","v":{"v":86330.0806451613,"d":"€86,330"}},{"$f":"SUM(L9:L16)","v":{"v":-162800,"d":"(€162,800)"}},{"$f":"SUM(M9:M16)","v":{"v":99839.54301075272,"d":"€99,840"}},{"$f":"SUM(N9:N16)","v":{"v":-12000,"d":"(€12,000)"}},{"$f":"SUM(O9:O16)","v":{"v":85868.41935483874,"d":"€85,868"}},{"$f":"SUM(P9:P16)","v":0},{"$f":"SUM(Q9:Q16)","v":{"v":-21866.37634408599,"d":"(€21,866)"}}]
[null,null,"Closing cash",null,{"$f":"SUM(E8,E17)","v":{"v":242875,"d":"€242,875"}},{"$f":"SUM(F8,F17)","v":{"v":191875,"d":"€191,875"}},{"$f":"SUM(G8,G17)","v":{"v":259609,"d":"€259,609"}},{"$f":"SUM(H8,H17)","v":{"v":150809,"d":"€150,809"}},{"$f":"SUM(I8,I17)","v":{"v":143561.66666666666,"d":"€143,562"}},{"$f":"SUM(J8,J17)","v":{"v":90561.66666666666,"d":"€90,562"}},{"$f":"SUM(K8,K17)","v":{"v":176891.74731182796,"d":"€176,892"}},{"$f":"SUM(L8,L17)","v":{"v":14091.74731182796,"d":"€14,092"}},{"$f":"SUM(M8,M17)","v":{"v":113931.29032258068,"d":"€113,931"}},{"$f":"SUM(N8,N17)","v":{"v":101931.29032258068,"d":"€101,931"}},{"$f":"SUM(O8,O17)","v":{"v":187799.70967741942,"d":"€187,800"}},{"$f":"SUM(P8,P17)","v":{"v":187799.70967741942,"d":"€187,800"}},{"$f":"SUM(Q8,Q17)","v":{"v":165933.33333333343,"d":"€165,933"}}]
[null,null,"Minimum cash reserve",null,{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}}]
[null,null,"Headroom / (shortfall)",null,{"$f":"E18-E19","v":{"v":167875,"d":"167,875"}},{"$f":"F18-F19","v":{"v":116875,"d":"116,875"}},{"$f":"G18-G19","v":{"v":184609,"d":"184,609"}},{"$f":"H18-H19","v":{"v":75809,"d":"75,809"}},{"$f":"I18-I19","v":{"v":68561.66666666666,"d":"68,562"}},{"$f":"J18-J19","v":{"v":15561.666666666657,"d":"15,562"}},{"$f":"K18-K19","v":{"v":101891.74731182796,"d":"101,892"}},{"$f":"L18-L19","v":{"v":-60908.25268817204,"d":"(60,908)"}},{"$f":"M18-M19","v":{"v":38931.29032258068,"d":"38,931"}},{"$f":"N18-N19","v":{"v":26931.29032258068,"d":"26,931"}},{"$f":"O18-O19","v":{"v":112799.70967741942,"d":"112,800"}},{"$f":"P18-P19","v":{"v":112799.70967741942,"d":"112,800"}},{"$f":"Q18-Q19","v":{"v":90933.33333333343,"d":"90,933"}}]
[]
[]
[null,null,"Lowest weekly closing cash",null,{"$f":"MIN(E18:Q18)","v":{"v":14091.74731182796,"d":"14,092"}},null,null,"Week",{"$f":"MATCH(E23,E18:Q18,0)","v":8},"Daily minimum",{"$f":"MIN(H115:H204)","v":{"v":14091.74731182796,"d":"14,092"}},null,"On",{"$f":"INDEX(C115:C204,MATCH(K23,H115:H204,0))","v":"2026-10-25"}]
[]
[]
[null,null,"Opening bank: close of 31 Aug, after all August activity. W1 begins 31 Aug."]
[null,null,"Only 1–6 Sep is forecast in W1. There is no omitted 31 Aug day."]
[]
[]
[null,null,"Dated cash event schedule"]
[]
[null,null,"Record ID","Cash category","Cash date","Signed EUR","Month key","Timing basis"]
[null,null,"AR-2601","receipts",{"$f":"'Working capital'!K38","v":"2026-09-18"},{"$f":"'Working capital'!F38","v":{"v":22000,"d":"22,000"}},{"$f":"IF(E33=0,\"Unscheduled\",TEXT(E33,\"yyyy-mm\"))","v":"2026-09"},"Opening AR plan"]
[null,null,"AR-2602","receipts",{"$f":"'Working capital'!K39","v":"2026-09-25"},{"$f":"'Working capital'!F39","v":{"v":38000,"d":"38,000"}},{"$f":"IF(E34=0,\"Unscheduled\",TEXT(E34,\"yyyy-mm\"))","v":"2026-09"},"Opening AR plan"]
[null,null,"AR-2603","receipts",{"$f":"'Working capital'!K40","v":"2026-09-11"},{"$f":"'Working capital'!F40","v":{"v":42000,"d":"42,000"}},{"$f":"IF(E35=0,\"Unscheduled\",TEXT(E35,\"yyyy-mm\"))","v":"2026-09"},"Opening AR plan"]
[null,null,"AR-2604","receipts",{"$f":"'Working capital'!K41","v":"2026-09-04"},{"$f":"'Working capital'!F41","v":{"v":46000,"d":"46,000"}},{"$f":"IF(E36=0,\"Unscheduled\",TEXT(E36,\"yyyy-mm\"))","v":"2026-09"},"Opening AR plan"]
[null,null,"AR-2605","receipts",{"$f":"'Working capital'!K42","v":"2026-09-04"},{"$f":"'Working capital'!F42","v":{"v":52000,"d":"52,000"}},{"$f":"IF(E37=0,\"Unscheduled\",TEXT(E37,\"yyyy-mm\"))","v":"2026-09"},"Opening AR plan"]
[null,null,"AR-2606","receipts",{"$f":"'Working capital'!K43","v":"2026-09-11"},{"$f":"'Working capital'!F43","v":{"v":48000,"d":"48,000"}},{"$f":"IF(E38=0,\"Unscheduled\",TEXT(E38,\"yyyy-mm\"))","v":"2026-09"},"Opening AR plan"]
[null,null,"AR-2607","receipts",{"$f":"'Working capital'!K44","v":"2026-09-18"},{"$f":"'Working capital'!F44","v":{"v":57000,"d":"57,000"}},{"$f":"IF(E39=0,\"Unscheduled\",TEXT(E39,\"yyyy-mm\"))","v":"2026-09"},"Opening AR plan"]
[null,null,"AR-2608","receipts",{"$f":"'Working capital'!K45","v":"2026-09-25"},{"$f":"'Working capital'!F45","v":{"v":55000,"d":"55,000"}},{"$f":"IF(E40=0,\"Unscheduled\",TEXT(E40,\"yyyy-mm\"))","v":"2026-09"},"Opening AR plan"]
[null,null,"AP-2601","supplierPayments",{"$f":"'Working capital'!L53","v":"00:00:00"},{"$f":"-'Working capital'!M53","v":0},{"$f":"IF(E41=0,\"Unscheduled\",TEXT(E41,\"yyyy-mm\"))","v":"Unscheduled"},"Approved, no hold"]
[null,null,"AP-2602","supplierPayments",{"$f":"'Working capital'!L54","v":"2026-09-04"},{"$f":"-'Working capital'!M54","v":{"v":-11000,"d":"(11,000)"}},{"$f":"IF(E42=0,\"Unscheduled\",TEXT(E42,\"yyyy-mm\"))","v":"2026-09"},"Approved, no hold"]
[null,null,"AP-2603","supplierPayments",{"$f":"'Working capital'!L55","v":"2026-09-11"},{"$f":"-'Working capital'!M55","v":{"v":-12000,"d":"(12,000)"}},{"$f":"IF(E43=0,\"Unscheduled\",TEXT(E43,\"yyyy-mm\"))","v":"2026-09"},"Approved, no hold"]
[null,null,"AP-2604","supplierPayments",{"$f":"'Working capital'!L56","v":"00:00:00"},{"$f":"-'Working capital'!M56","v":0},{"$f":"IF(E44=0,\"Unscheduled\",TEXT(E44,\"yyyy-mm\"))","v":"Unscheduled"},"Approved, no hold"]
[null,null,"AP-2605","supplierPayments",{"$f":"'Working capital'!L57","v":"2026-09-11"},{"$f":"-'Working capital'!M57","v":{"v":-14000,"d":"(14,000)"}},{"$f":"IF(E45=0,\"Unscheduled\",TEXT(E45,\"yyyy-mm\"))","v":"2026-09"},"Approved, no hold"]
[null,null,"AP-2606","supplierPayments",{"$f":"'Working capital'!L58","v":"2026-09-18"},{"$f":"-'Working capital'!M58","v":{"v":-10000,"d":"(10,000)"}},{"$f":"IF(E46=0,\"Unscheduled\",TEXT(E46,\"yyyy-mm\"))","v":"2026-09"},"Approved, no hold"]
[null,null,"AP-2607","supplierPayments",{"$f":"'Working capital'!L59","v":"2026-09-25"},{"$f":"-'Working capital'!M59","v":{"v":-7000,"d":"(7,000)"}},{"$f":"IF(E47=0,\"Unscheduled\",TEXT(E47,\"yyyy-mm\"))","v":"2026-09"},"Approved, no hold"]
[null,null,"AP-2608","supplierPayments",{"$f":"'Working capital'!L60","v":"2026-09-25"},{"$f":"-'Working capital'!M60","v":{"v":-7000,"d":"(7,000)"}},{"$f":"IF(E48=0,\"Unscheduled\",TEXT(E48,\"yyyy-mm\"))","v":"2026-09"},"Approved, no hold"]
[null,null,"NEW-receipts-9-A","receipts",{"$f":"DATE(2026,9,15)","v":"2026-09-15"},{"$f":"('Working capital'!M18)*45%","v":0},{"$f":"IF(E49=0,\"Unscheduled\",TEXT(E49,\"yyyy-mm\"))","v":"2026-09"},"45% of new activity"]
[null,null,"NEW-receipts-9-B","receipts",{"$f":"DATE(2026,9,28)","v":"2026-09-28"},{"$f":"('Working capital'!M18)*55%","v":0},{"$f":"IF(E50=0,\"Unscheduled\",TEXT(E50,\"yyyy-mm\"))","v":"2026-09"},"55% of new activity"]
[null,null,"NEW-supplierPayments-9-A","supplierPayments",{"$f":"DATE(2026,9,15)","v":"2026-09-15"},{"$f":"('Working capital'!M27)*45%","v":{"v":-1266.0000000000011,"d":"(1,266)"}},{"$f":"IF(E51=0,\"Unscheduled\",TEXT(E51,\"yyyy-mm\"))","v":"2026-09"},"45% of new activity"]
[null,null,"NEW-supplierPayments-9-B","supplierPayments",{"$f":"DATE(2026,9,28)","v":"2026-09-28"},{"$f":"('Working capital'!M27)*55%","v":{"v":-1547.3333333333348,"d":"(1,547)"}},{"$f":"IF(E52=0,\"Unscheduled\",TEXT(E52,\"yyyy-mm\"))","v":"2026-09"},"55% of new activity"]
[null,null,"SCH-payroll-9","payroll",{"$f":"DATE(2026,9,25)","v":"2026-09-25"},{"$f":"'Working capital'!M31","v":{"v":-162800,"d":"(162,800)"}},{"$f":"IF(E53=0,\"Unscheduled\",TEXT(E53,\"yyyy-mm\"))","v":"2026-09"},"Monthly payment date"]
[null,null,"SCH-overheads-9","overheads",{"$f":"DATE(2026,9,10)","v":"2026-09-10"},{"$f":"'Working capital'!M32","v":{"v":-40000,"d":"(40,000)"}},{"$f":"IF(E54=0,\"Unscheduled\",TEXT(E54,\"yyyy-mm\"))","v":"2026-09"},"Monthly payment date"]
[null,null,"SCH-tax-9","tax",{"$f":"DATE(2026,9,21)","v":"2026-09-21"},{"$f":"-'Assets debt'!M26","v":{"v":-25000,"d":"(25,000)"}},{"$f":"IF(E55=0,\"Unscheduled\",TEXT(E55,\"yyyy-mm\"))","v":"2026-09"},"Monthly payment date"]
[null,null,"SCH-interest-9","interest",{"$f":"DATE(2026,9,28)","v":"2026-09-28"},{"$f":"-'Assets debt'!M22","v":{"v":-700,"d":"(700)"}},{"$f":"IF(E56=0,\"Unscheduled\",TEXT(E56,\"yyyy-mm\"))","v":"2026-09"},"Monthly payment date"]
[null,null,"SCH-capex-9","capex",{"$f":"DATE(2026,9,8)","v":"2026-09-08"},{"$f":"-'Assets debt'!M9","v":{"v":-75000,"d":"(75,000)"}},{"$f":"IF(E57=0,\"Unscheduled\",TEXT(E57,\"yyyy-mm\"))","v":"2026-09"},"Monthly payment date"]
[null,null,"SCH-debt-9","debt",{"$f":"DATE(2026,9,28)","v":"2026-09-28"},{"$f":"-'Assets debt'!M19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"IF(E58=0,\"Unscheduled\",TEXT(E58,\"yyyy-mm\"))","v":"2026-09"},"Monthly payment date"]
[null,null,"NEW-receipts-10-A","receipts",{"$f":"DATE(2026,10,15)","v":"2026-10-15"},{"$f":"('Working capital'!N18)*45%","v":{"v":105839.56451612904,"d":"105,840"}},{"$f":"IF(E59=0,\"Unscheduled\",TEXT(E59,\"yyyy-mm\"))","v":"2026-10"},"45% of new activity"]
[null,null,"NEW-receipts-10-B","receipts",{"$f":"DATE(2026,10,28)","v":"2026-10-28"},{"$f":"('Working capital'!N18)*55%","v":{"v":129359.46774193551,"d":"129,359"}},{"$f":"IF(E60=0,\"Unscheduled\",TEXT(E60,\"yyyy-mm\"))","v":"2026-10"},"55% of new activity"]
[null,null,"NEW-supplierPayments-10-A","supplierPayments",{"$f":"DATE(2026,10,15)","v":"2026-10-15"},{"$f":"('Working capital'!N27)*45%","v":{"v":-19509.48387096774,"d":"(19,509)"}},{"$f":"IF(E61=0,\"Unscheduled\",TEXT(E61,\"yyyy-mm\"))","v":"2026-10"},"45% of new activity"]
[null,null,"NEW-supplierPayments-10-B","supplierPayments",{"$f":"DATE(2026,10,28)","v":"2026-10-28"},{"$f":"('Working capital'!N27)*55%","v":{"v":-23844.924731182793,"d":"(23,845)"}},{"$f":"IF(E62=0,\"Unscheduled\",TEXT(E62,\"yyyy-mm\"))","v":"2026-10"},"55% of new activity"]
[null,null,"SCH-payroll-10","payroll",{"$f":"DATE(2026,10,25)","v":"2026-10-25"},{"$f":"'Working capital'!N31","v":{"v":-162800,"d":"(162,800)"}},{"$f":"IF(E63=0,\"Unscheduled\",TEXT(E63,\"yyyy-mm\"))","v":"2026-10"},"Monthly payment date"]
[null,null,"SCH-overheads-10","overheads",{"$f":"DATE(2026,10,10)","v":"2026-10-10"},{"$f":"'Working capital'!N32","v":{"v":-41000,"d":"(41,000)"}},{"$f":"IF(E64=0,\"Unscheduled\",TEXT(E64,\"yyyy-mm\"))","v":"2026-10"},"Monthly payment date"]
[null,null,"SCH-tax-10","tax",{"$f":"DATE(2026,10,21)","v":"2026-10-21"},{"$f":"-'Assets debt'!N26","v":0},{"$f":"IF(E65=0,\"Unscheduled\",TEXT(E65,\"yyyy-mm\"))","v":"2026-10"},"Monthly payment date"]
[null,null,"SCH-interest-10","interest",{"$f":"DATE(2026,10,28)","v":"2026-10-28"},{"$f":"-'Assets debt'!N22","v":{"v":-675,"d":"(675)"}},{"$f":"IF(E66=0,\"Unscheduled\",TEXT(E66,\"yyyy-mm\"))","v":"2026-10"},"Monthly payment date"]
[null,null,"SCH-capex-10","capex",{"$f":"DATE(2026,10,8)","v":"2026-10-08"},{"$f":"-'Assets debt'!N9","v":{"v":-12000,"d":"(12,000)"}},{"$f":"IF(E67=0,\"Unscheduled\",TEXT(E67,\"yyyy-mm\"))","v":"2026-10"},"Monthly payment date"]
[null,null,"SCH-debt-10","debt",{"$f":"DATE(2026,10,28)","v":"2026-10-28"},{"$f":"-'Assets debt'!N19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"IF(E68=0,\"Unscheduled\",TEXT(E68,\"yyyy-mm\"))","v":"2026-10"},"Monthly payment date"]
[null,null,"NEW-receipts-11-A","receipts",{"$f":"DATE(2026,11,15)","v":"2026-11-15"},{"$f":"('Working capital'!O18)*45%","v":{"v":145777.935483871,"d":"145,778"}},{"$f":"IF(E69=0,\"Unscheduled\",TEXT(E69,\"yyyy-mm\"))","v":"2026-11"},"45% of new activity"]
[null,null,"NEW-receipts-11-B","receipts",{"$f":"DATE(2026,11,28)","v":"2026-11-28"},{"$f":"('Working capital'!O18)*55%","v":{"v":178173.03225806454,"d":"178,173"}},{"$f":"IF(E70=0,\"Unscheduled\",TEXT(E70,\"yyyy-mm\"))","v":"2026-11"},"55% of new activity"]
[null,null,"NEW-supplierPayments-11-A","supplierPayments",{"$f":"DATE(2026,11,15)","v":"2026-11-15"},{"$f":"('Working capital'!O27)*45%","v":{"v":-17909.516129032254,"d":"(17,910)"}},{"$f":"IF(E71=0,\"Unscheduled\",TEXT(E71,\"yyyy-mm\"))","v":"2026-11"},"45% of new activity"]
[null,null,"NEW-supplierPayments-11-B","supplierPayments",{"$f":"DATE(2026,11,28)","v":"2026-11-28"},{"$f":"('Working capital'!O27)*55%","v":{"v":-21889.408602150535,"d":"(21,889)"}},{"$f":"IF(E72=0,\"Unscheduled\",TEXT(E72,\"yyyy-mm\"))","v":"2026-11"},"55% of new activity"]
[null,null,"SCH-payroll-11","payroll",{"$f":"DATE(2026,11,25)","v":"2026-11-25"},{"$f":"'Working capital'!O31","v":{"v":-172500,"d":"(172,500)"}},{"$f":"IF(E73=0,\"Unscheduled\",TEXT(E73,\"yyyy-mm\"))","v":"2026-11"},"Monthly payment date"]
[null,null,"SCH-overheads-11","overheads",{"$f":"DATE(2026,11,10)","v":"2026-11-10"},{"$f":"'Working capital'!O32","v":{"v":-42000,"d":"(42,000)"}},{"$f":"IF(E74=0,\"Unscheduled\",TEXT(E74,\"yyyy-mm\"))","v":"2026-11"},"Monthly payment date"]
[null,null,"SCH-tax-11","tax",{"$f":"DATE(2026,11,21)","v":"2026-11-21"},{"$f":"-'Assets debt'!O26","v":0},{"$f":"IF(E75=0,\"Unscheduled\",TEXT(E75,\"yyyy-mm\"))","v":"2026-11"},"Monthly payment date"]
[null,null,"SCH-interest-11","interest",{"$f":"DATE(2026,11,28)","v":"2026-11-28"},{"$f":"-'Assets debt'!O22","v":{"v":-650,"d":"(650)"}},{"$f":"IF(E76=0,\"Unscheduled\",TEXT(E76,\"yyyy-mm\"))","v":"2026-11"},"Monthly payment date"]
[null,null,"SCH-capex-11","capex",{"$f":"DATE(2026,11,8)","v":"2026-11-08"},{"$f":"-'Assets debt'!O9","v":{"v":-12000,"d":"(12,000)"}},{"$f":"IF(E77=0,\"Unscheduled\",TEXT(E77,\"yyyy-mm\"))","v":"2026-11"},"Monthly payment date"]
[null,null,"SCH-debt-11","debt",{"$f":"DATE(2026,11,28)","v":"2026-11-28"},{"$f":"-'Assets debt'!O19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"IF(E78=0,\"Unscheduled\",TEXT(E78,\"yyyy-mm\"))","v":"2026-11"},"Monthly payment date"]
[null,null,"NEW-receipts-12-A","receipts",{"$f":"DATE(2026,12,15)","v":"2026-12-15"},{"$f":"('Working capital'!P18)*45%","v":{"v":164757.48387096776,"d":"164,757"}},{"$f":"IF(E79=0,\"Unscheduled\",TEXT(E79,\"yyyy-mm\"))","v":"2026-12"},"45% of new activity"]
[null,null,"NEW-receipts-12-B","receipts",{"$f":"DATE(2026,12,28)","v":"2026-12-28"},{"$f":"('Working capital'!P18)*55%","v":{"v":201370.25806451615,"d":"201,370"}},{"$f":"IF(E80=0,\"Unscheduled\",TEXT(E80,\"yyyy-mm\"))","v":"2026-12"},"55% of new activity"]
[null,null,"NEW-supplierPayments-12-A","supplierPayments",{"$f":"DATE(2026,12,15)","v":"2026-12-15"},{"$f":"('Working capital'!P27)*45%","v":{"v":-19132.741935483875,"d":"(19,133)"}},{"$f":"IF(E81=0,\"Unscheduled\",TEXT(E81,\"yyyy-mm\"))","v":"2026-12"},"45% of new activity"]
[null,null,"NEW-supplierPayments-12-B","supplierPayments",{"$f":"DATE(2026,12,28)","v":"2026-12-28"},{"$f":"('Working capital'!P27)*55%","v":{"v":-23384.462365591404,"d":"(23,384)"}},{"$f":"IF(E82=0,\"Unscheduled\",TEXT(E82,\"yyyy-mm\"))","v":"2026-12"},"55% of new activity"]
[null,null,"SCH-payroll-12","payroll",{"$f":"DATE(2026,12,25)","v":"2026-12-25"},{"$f":"'Working capital'!P31","v":{"v":-172500,"d":"(172,500)"}},{"$f":"IF(E83=0,\"Unscheduled\",TEXT(E83,\"yyyy-mm\"))","v":"2026-12"},"Monthly payment date"]
[null,null,"SCH-overheads-12","overheads",{"$f":"DATE(2026,12,10)","v":"2026-12-10"},{"$f":"'Working capital'!P32","v":{"v":-41000,"d":"(41,000)"}},{"$f":"IF(E84=0,\"Unscheduled\",TEXT(E84,\"yyyy-mm\"))","v":"2026-12"},"Monthly payment date"]
[null,null,"SCH-tax-12","tax",{"$f":"DATE(2026,12,21)","v":"2026-12-21"},{"$f":"-'Assets debt'!P26","v":{"v":-15000,"d":"(15,000)"}},{"$f":"IF(E85=0,\"Unscheduled\",TEXT(E85,\"yyyy-mm\"))","v":"2026-12"},"Monthly payment date"]
[null,null,"SCH-interest-12","interest",{"$f":"DATE(2026,12,28)","v":"2026-12-28"},{"$f":"-'Assets debt'!P22","v":{"v":-625,"d":"(625)"}},{"$f":"IF(E86=0,\"Unscheduled\",TEXT(E86,\"yyyy-mm\"))","v":"2026-12"},"Monthly payment date"]
[null,null,"SCH-capex-12","capex",{"$f":"DATE(2026,12,8)","v":"2026-12-08"},{"$f":"-'Assets debt'!P9","v":{"v":-12000,"d":"(12,000)"}},{"$f":"IF(E87=0,\"Unscheduled\",TEXT(E87,\"yyyy-mm\"))","v":"2026-12"},"Monthly payment date"]
[null,null,"SCH-debt-12","debt",{"$f":"DATE(2026,12,28)","v":"2026-12-28"},{"$f":"-'Assets debt'!P19","v":{"v":-5000,"d":"(5,000)"}},{"$f":"IF(E88=0,\"Unscheduled\",TEXT(E88,\"yyyy-mm\"))","v":"2026-12"},"Monthly payment date"]
[]
[]
[]
[]
[null,null,"Monthly cash schedule totals"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Dated events net cash",null,{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,\">=\"&M$94,$E$33:$E$88,\"<\"&EDATE(M$94,1))","v":{"v":-12313.333333333314,"d":"(12,313)"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,\">=\"&N$94,$E$33:$E$88,\"<\"&EDATE(N$94,1))","v":{"v":-29630.376344085962,"d":"(29,630)"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,\">=\"&O$94,$E$33:$E$88,\"<\"&EDATE(O$94,1))","v":{"v":52002.043010752765,"d":"52,002"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,\">=\"&P$94,$E$33:$E$88,\"<\"&EDATE(P$94,1))","v":{"v":77485.53763440857,"d":"77,486"}}]
[null,null,"Monthly indirect CF",null,{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"'Cash flow'!M21","v":{"v":-12313.333333333328,"d":"(12,313)"}},{"$f":"'Cash flow'!N21","v":{"v":-29630.376344086,"d":"(29,630)"}},{"$f":"'Cash flow'!O21","v":{"v":52002.04301075268,"d":"52,002"}},{"$f":"'Cash flow'!P21","v":{"v":77485.53763440863,"d":"77,486"}}]
[]
[]
[null,null,"Bank opening at 31 August close",null,{"$f":"'Balance sheet'!L8","v":{"v":155875,"d":"155,875"}}]
[null,null,"31 August forecast bridge adjustment",null,0]
[null,null,"Week 1 opening cash",null,{"$f":"SUM(E99:E100)","v":{"v":155875,"d":"155,875"}}]
[]
[null,null,"Cash at 29 November",null,{"$f":"Q18","v":{"v":165933.33333333343,"d":"165,933"}}]
[null,null,"Cash events on 30 November",null,{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,\">=\"&DATE(2026,11,30),$E$33:$E$88,\"<\"&DATE(2026,12,1))","v":0}]
[null,null,"Cash at 30 November",null,{"$f":"SUM(E103:E104)","v":{"v":165933.33333333343,"d":"165,933"}}]
[]
[]
[null,null,"DSO targets yield to already scheduled opening receipts to avoid negative new receipts."]
[null,null,"Unscheduled AP stays in closing payables until both workflow prerequisites are met."]
[]
[]
[null,null,"Daily scheduled cash through 29 November"]
[]
[null,null,"Date","Opening cash","Receipts","Payments","Net change","Closing cash","Reserve","Headroom"]
[null,null,"2026-09-01",{"$f":"E99","v":{"v":155875,"d":"155,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C115,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C115,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E115:F115)","v":0},{"$f":"SUM(D115,G115)","v":{"v":155875,"d":"155,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H115-I115","v":{"v":80875,"d":"80,875"}}]
[null,null,"2026-09-02",{"$f":"H115","v":{"v":155875,"d":"155,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C116,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C116,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E116:F116)","v":0},{"$f":"SUM(D116,G116)","v":{"v":155875,"d":"155,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H116-I116","v":{"v":80875,"d":"80,875"}}]
[null,null,"2026-09-03",{"$f":"H116","v":{"v":155875,"d":"155,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C117,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C117,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E117:F117)","v":0},{"$f":"SUM(D117,G117)","v":{"v":155875,"d":"155,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H117-I117","v":{"v":80875,"d":"80,875"}}]
[null,null,"2026-09-04",{"$f":"H117","v":{"v":155875,"d":"155,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C118,$F$33:$F$88,\">0\")","v":{"v":98000,"d":"98,000"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C118,$F$33:$F$88,\"<0\")","v":{"v":-11000,"d":"(11,000)"}},{"$f":"SUM(E118:F118)","v":{"v":87000,"d":"87,000"}},{"$f":"SUM(D118,G118)","v":{"v":242875,"d":"242,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H118-I118","v":{"v":167875,"d":"167,875"}}]
[null,null,"2026-09-05",{"$f":"H118","v":{"v":242875,"d":"242,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C119,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C119,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E119:F119)","v":0},{"$f":"SUM(D119,G119)","v":{"v":242875,"d":"242,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H119-I119","v":{"v":167875,"d":"167,875"}}]
[null,null,"2026-09-06",{"$f":"H119","v":{"v":242875,"d":"242,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C120,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C120,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E120:F120)","v":0},{"$f":"SUM(D120,G120)","v":{"v":242875,"d":"242,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H120-I120","v":{"v":167875,"d":"167,875"}}]
[null,null,"2026-09-07",{"$f":"H120","v":{"v":242875,"d":"242,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C121,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C121,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E121:F121)","v":0},{"$f":"SUM(D121,G121)","v":{"v":242875,"d":"242,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H121-I121","v":{"v":167875,"d":"167,875"}}]
[null,null,"2026-09-08",{"$f":"H121","v":{"v":242875,"d":"242,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C122,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C122,$F$33:$F$88,\"<0\")","v":{"v":-75000,"d":"(75,000)"}},{"$f":"SUM(E122:F122)","v":{"v":-75000,"d":"(75,000)"}},{"$f":"SUM(D122,G122)","v":{"v":167875,"d":"167,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H122-I122","v":{"v":92875,"d":"92,875"}}]
[null,null,"2026-09-09",{"$f":"H122","v":{"v":167875,"d":"167,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C123,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C123,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E123:F123)","v":0},{"$f":"SUM(D123,G123)","v":{"v":167875,"d":"167,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H123-I123","v":{"v":92875,"d":"92,875"}}]
[null,null,"2026-09-10",{"$f":"H123","v":{"v":167875,"d":"167,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C124,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C124,$F$33:$F$88,\"<0\")","v":{"v":-40000,"d":"(40,000)"}},{"$f":"SUM(E124:F124)","v":{"v":-40000,"d":"(40,000)"}},{"$f":"SUM(D124,G124)","v":{"v":127875,"d":"127,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H124-I124","v":{"v":52875,"d":"52,875"}}]
[null,null,"2026-09-11",{"$f":"H124","v":{"v":127875,"d":"127,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C125,$F$33:$F$88,\">0\")","v":{"v":90000,"d":"90,000"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C125,$F$33:$F$88,\"<0\")","v":{"v":-26000,"d":"(26,000)"}},{"$f":"SUM(E125:F125)","v":{"v":64000,"d":"64,000"}},{"$f":"SUM(D125,G125)","v":{"v":191875,"d":"191,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H125-I125","v":{"v":116875,"d":"116,875"}}]
[null,null,"2026-09-12",{"$f":"H125","v":{"v":191875,"d":"191,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C126,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C126,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E126:F126)","v":0},{"$f":"SUM(D126,G126)","v":{"v":191875,"d":"191,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H126-I126","v":{"v":116875,"d":"116,875"}}]
[null,null,"2026-09-13",{"$f":"H126","v":{"v":191875,"d":"191,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C127,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C127,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E127:F127)","v":0},{"$f":"SUM(D127,G127)","v":{"v":191875,"d":"191,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H127-I127","v":{"v":116875,"d":"116,875"}}]
[null,null,"2026-09-14",{"$f":"H127","v":{"v":191875,"d":"191,875"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C128,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C128,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E128:F128)","v":0},{"$f":"SUM(D128,G128)","v":{"v":191875,"d":"191,875"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H128-I128","v":{"v":116875,"d":"116,875"}}]
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[null,null,"2026-11-14",{"$f":"H188","v":{"v":59931.29032258068,"d":"59,931"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C189,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C189,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E189:F189)","v":0},{"$f":"SUM(D189,G189)","v":{"v":59931.29032258068,"d":"59,931"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H189-I189","v":{"v":-15068.70967741932,"d":"(15,069)"}}]
[null,null,"2026-11-15",{"$f":"H189","v":{"v":59931.29032258068,"d":"59,931"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C190,$F$33:$F$88,\">0\")","v":{"v":145777.935483871,"d":"145,778"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C190,$F$33:$F$88,\"<0\")","v":{"v":-17909.516129032254,"d":"(17,910)"}},{"$f":"SUM(E190:F190)","v":{"v":127868.41935483874,"d":"127,868"}},{"$f":"SUM(D190,G190)","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H190-I190","v":{"v":112799.70967741942,"d":"112,800"}}]
[null,null,"2026-11-16",{"$f":"H190","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C191,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C191,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E191:F191)","v":0},{"$f":"SUM(D191,G191)","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H191-I191","v":{"v":112799.70967741942,"d":"112,800"}}]
[null,null,"2026-11-17",{"$f":"H191","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C192,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C192,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E192:F192)","v":0},{"$f":"SUM(D192,G192)","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H192-I192","v":{"v":112799.70967741942,"d":"112,800"}}]
[null,null,"2026-11-18",{"$f":"H192","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C193,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C193,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E193:F193)","v":0},{"$f":"SUM(D193,G193)","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H193-I193","v":{"v":112799.70967741942,"d":"112,800"}}]
[null,null,"2026-11-19",{"$f":"H193","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C194,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C194,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E194:F194)","v":0},{"$f":"SUM(D194,G194)","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H194-I194","v":{"v":112799.70967741942,"d":"112,800"}}]
[null,null,"2026-11-20",{"$f":"H194","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C195,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C195,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E195:F195)","v":0},{"$f":"SUM(D195,G195)","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H195-I195","v":{"v":112799.70967741942,"d":"112,800"}}]
[null,null,"2026-11-21",{"$f":"H195","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C196,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C196,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E196:F196)","v":0},{"$f":"SUM(D196,G196)","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H196-I196","v":{"v":112799.70967741942,"d":"112,800"}}]
[null,null,"2026-11-22",{"$f":"H196","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C197,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C197,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E197:F197)","v":0},{"$f":"SUM(D197,G197)","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H197-I197","v":{"v":112799.70967741942,"d":"112,800"}}]
[null,null,"2026-11-23",{"$f":"H197","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C198,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C198,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E198:F198)","v":0},{"$f":"SUM(D198,G198)","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H198-I198","v":{"v":112799.70967741942,"d":"112,800"}}]
[null,null,"2026-11-24",{"$f":"H198","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C199,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C199,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E199:F199)","v":0},{"$f":"SUM(D199,G199)","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H199-I199","v":{"v":112799.70967741942,"d":"112,800"}}]
[null,null,"2026-11-25",{"$f":"H199","v":{"v":187799.70967741942,"d":"187,800"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C200,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C200,$F$33:$F$88,\"<0\")","v":{"v":-172500,"d":"(172,500)"}},{"$f":"SUM(E200:F200)","v":{"v":-172500,"d":"(172,500)"}},{"$f":"SUM(D200,G200)","v":{"v":15299.709677419421,"d":"15,300"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H200-I200","v":{"v":-59700.29032258058,"d":"(59,700)"}}]
[null,null,"2026-11-26",{"$f":"H200","v":{"v":15299.709677419421,"d":"15,300"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C201,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C201,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E201:F201)","v":0},{"$f":"SUM(D201,G201)","v":{"v":15299.709677419421,"d":"15,300"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H201-I201","v":{"v":-59700.29032258058,"d":"(59,700)"}}]
[null,null,"2026-11-27",{"$f":"H201","v":{"v":15299.709677419421,"d":"15,300"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C202,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C202,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E202:F202)","v":0},{"$f":"SUM(D202,G202)","v":{"v":15299.709677419421,"d":"15,300"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H202-I202","v":{"v":-59700.29032258058,"d":"(59,700)"}}]
[null,null,"2026-11-28",{"$f":"H202","v":{"v":15299.709677419421,"d":"15,300"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C203,$F$33:$F$88,\">0\")","v":{"v":178173.03225806454,"d":"178,173"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C203,$F$33:$F$88,\"<0\")","v":{"v":-27539.408602150535,"d":"(27,539)"}},{"$f":"SUM(E203:F203)","v":{"v":150633.623655914,"d":"150,634"}},{"$f":"SUM(D203,G203)","v":{"v":165933.33333333343,"d":"165,933"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H203-I203","v":{"v":90933.33333333343,"d":"90,933"}}]
[null,null,"2026-11-29",{"$f":"H203","v":{"v":165933.33333333343,"d":"165,933"}},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C204,$F$33:$F$88,\">0\")","v":0},{"$f":"SUMIFS($F$33:$F$88,$E$33:$E$88,C204,$F$33:$F$88,\"<0\")","v":0},{"$f":"SUM(E204:F204)","v":0},{"$f":"SUM(D204,G204)","v":{"v":165933.33333333343,"d":"165,933"}},{"$f":"'Assumptions'!$E$74","v":{"v":75000,"d":"75,000"}},{"$f":"H204-I204","v":{"v":90933.33333333343,"d":"90,933"}}]

{"sheet":"Revenue capacity","index":6,"n_rows":37,"n_cols":16,"rows_kept":37}
[]
[null,null,"Revenue capacity"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR · entirely fictional"]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Active retainers",null,{"$f":"'Assumptions'!E8","v":18},{"$f":"'Assumptions'!F8","v":19},{"$f":"'Assumptions'!G8","v":19},{"$f":"'Assumptions'!H8","v":20},{"$f":"'Assumptions'!I8","v":21},{"$f":"'Assumptions'!J8","v":21},{"$f":"'Assumptions'!K8","v":22},{"$f":"'Assumptions'!L8","v":22},{"$f":"'Assumptions'!M8","v":23},{"$f":"'Assumptions'!N8","v":24},{"$f":"'Assumptions'!O8","v":25},{"$f":"'Assumptions'!P8","v":26}]
[null,null,"Monthly retainer fee",null,{"$f":"'Assumptions'!E11","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!F11","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!G11","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!H11","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!I11","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!J11","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!K11","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!L11","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!M11","v":{"v":5100,"d":"5,100"}},{"$f":"'Assumptions'!N11","v":{"v":5100,"d":"5,100"}},{"$f":"'Assumptions'!O11","v":{"v":5200,"d":"5,200"}},{"$f":"'Assumptions'!P11","v":{"v":5200,"d":"5,200"}}]
[null,null,"Retainer revenue",null,{"$f":"E8*E9","v":{"v":90000,"d":"90,000"}},{"$f":"F8*F9","v":{"v":95000,"d":"95,000"}},{"$f":"G8*G9","v":{"v":95000,"d":"95,000"}},{"$f":"H8*H9","v":{"v":100000,"d":"100,000"}},{"$f":"I8*I9","v":{"v":105000,"d":"105,000"}},{"$f":"J8*J9","v":{"v":105000,"d":"105,000"}},{"$f":"K8*K9","v":{"v":110000,"d":"110,000"}},{"$f":"L8*L9","v":{"v":110000,"d":"110,000"}},{"$f":"M8*M9","v":{"v":117300,"d":"117,300"}},{"$f":"N8*N9","v":{"v":122400,"d":"122,400"}},{"$f":"O8*O9","v":{"v":130000,"d":"130,000"}},{"$f":"P8*P9","v":{"v":135200,"d":"135,200"}}]
[null,null,"Billable project days",null,{"$f":"'Assumptions'!E14","v":135},{"$f":"'Assumptions'!F14","v":140},{"$f":"'Assumptions'!G14","v":150},{"$f":"'Assumptions'!H14","v":155},{"$f":"'Assumptions'!I14","v":152},{"$f":"'Assumptions'!J14","v":145},{"$f":"'Assumptions'!K14","v":158},{"$f":"'Assumptions'!L14","v":150},{"$f":"'Assumptions'!M14","v":170},{"$f":"'Assumptions'!N14","v":180},{"$f":"'Assumptions'!O14","v":185},{"$f":"'Assumptions'!P14","v":170}]
[null,null,"Project day rate",null,{"$f":"'Assumptions'!E17","v":850},{"$f":"'Assumptions'!F17","v":850},{"$f":"'Assumptions'!G17","v":850},{"$f":"'Assumptions'!H17","v":850},{"$f":"'Assumptions'!I17","v":850},{"$f":"'Assumptions'!J17","v":850},{"$f":"'Assumptions'!K17","v":850},{"$f":"'Assumptions'!L17","v":850},{"$f":"'Assumptions'!M17","v":875},{"$f":"'Assumptions'!N17","v":875},{"$f":"'Assumptions'!O17","v":900},{"$f":"'Assumptions'!P17","v":900}]
[null,null,"Project revenue",null,{"$f":"E11*E12","v":{"v":114750,"d":"114,750"}},{"$f":"F11*F12","v":{"v":119000,"d":"119,000"}},{"$f":"G11*G12","v":{"v":127500,"d":"127,500"}},{"$f":"H11*H12","v":{"v":131750,"d":"131,750"}},{"$f":"I11*I12","v":{"v":129200,"d":"129,200"}},{"$f":"J11*J12","v":{"v":123250,"d":"123,250"}},{"$f":"K11*K12","v":{"v":134300,"d":"134,300"}},{"$f":"L11*L12","v":{"v":127500,"d":"127,500"}},{"$f":"M11*M12","v":{"v":148750,"d":"148,750"}},{"$f":"N11*N12","v":{"v":157500,"d":"157,500"}},{"$f":"O11*O12","v":{"v":166500,"d":"166,500"}},{"$f":"P11*P12","v":{"v":153000,"d":"153,000"}}]
[null,null,"Implementations completed",null,{"$f":"'Assumptions'!E20","v":2},{"$f":"'Assumptions'!F20","v":2},{"$f":"'Assumptions'!G20","v":3},{"$f":"'Assumptions'!H20","v":3},{"$f":"'Assumptions'!I20","v":2},{"$f":"'Assumptions'!J20","v":3},{"$f":"'Assumptions'!K20","v":2},{"$f":"'Assumptions'!L20","v":2},{"$f":"'Assumptions'!M20","v":3},{"$f":"'Assumptions'!N20","v":3},{"$f":"'Assumptions'!O20","v":4},{"$f":"'Assumptions'!P20","v":3}]
[null,null,"Implementation fee",null,{"$f":"'Assumptions'!E23","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!F23","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!G23","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!H23","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!I23","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!J23","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!K23","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!L23","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!M23","v":{"v":12500,"d":"12,500"}},{"$f":"'Assumptions'!N23","v":{"v":12500,"d":"12,500"}},{"$f":"'Assumptions'!O23","v":{"v":12500,"d":"12,500"}},{"$f":"'Assumptions'!P23","v":{"v":12500,"d":"12,500"}}]
[null,null,"Implementation revenue",null,{"$f":"E14*E15","v":{"v":24000,"d":"24,000"}},{"$f":"F14*F15","v":{"v":24000,"d":"24,000"}},{"$f":"G14*G15","v":{"v":36000,"d":"36,000"}},{"$f":"H14*H15","v":{"v":36000,"d":"36,000"}},{"$f":"I14*I15","v":{"v":24000,"d":"24,000"}},{"$f":"J14*J15","v":{"v":36000,"d":"36,000"}},{"$f":"K14*K15","v":{"v":24000,"d":"24,000"}},{"$f":"L14*L15","v":{"v":24000,"d":"24,000"}},{"$f":"M14*M15","v":{"v":37500,"d":"37,500"}},{"$f":"N14*N15","v":{"v":37500,"d":"37,500"}},{"$f":"O14*O15","v":{"v":50000,"d":"50,000"}},{"$f":"P14*P15","v":{"v":37500,"d":"37,500"}}]
[null,null,"Total revenue",null,{"$f":"SUM(E10,E13,E16)","v":{"v":228750,"d":"€228,750"}},{"$f":"SUM(F10,F13,F16)","v":{"v":238000,"d":"€238,000"}},{"$f":"SUM(G10,G13,G16)","v":{"v":258500,"d":"€258,500"}},{"$f":"SUM(H10,H13,H16)","v":{"v":267750,"d":"€267,750"}},{"$f":"SUM(I10,I13,I16)","v":{"v":258200,"d":"€258,200"}},{"$f":"SUM(J10,J13,J16)","v":{"v":264250,"d":"€264,250"}},{"$f":"SUM(K10,K13,K16)","v":{"v":268300,"d":"€268,300"}},{"$f":"SUM(L10,L13,L16)","v":{"v":261500,"d":"€261,500"}},{"$f":"SUM(M10,M13,M16)","v":{"v":303550,"d":"€303,550"}},{"$f":"SUM(N10,N13,N16)","v":{"v":317400,"d":"€317,400"}},{"$f":"SUM(O10,O13,O16)","v":{"v":346500,"d":"€346,500"}},{"$f":"SUM(P10,P13,P16)","v":{"v":325700,"d":"€325,700"}}]
[]
[null,null,"Paid delivery FTE",null,{"$f":"'Assumptions'!E26","v":{"v":20,"d":"20.0"}},{"$f":"'Assumptions'!F26","v":{"v":20,"d":"20.0"}},{"$f":"'Assumptions'!G26","v":{"v":20,"d":"20.0"}},{"$f":"'Assumptions'!H26","v":{"v":21,"d":"21.0"}},{"$f":"'Assumptions'!I26","v":{"v":21,"d":"21.0"}},{"$f":"'Assumptions'!J26","v":{"v":21,"d":"21.0"}},{"$f":"'Assumptions'!K26","v":{"v":22,"d":"22.0"}},{"$f":"'Assumptions'!L26","v":{"v":22,"d":"22.0"}},{"$f":"'Assumptions'!M26","v":{"v":22,"d":"22.0"}},{"$f":"'Assumptions'!N26","v":{"v":22,"d":"22.0"}},{"$f":"'Assumptions'!O26","v":{"v":23,"d":"23.0"}},{"$f":"'Assumptions'!P26","v":{"v":23,"d":"23.0"}}]
[null,null,"Monthly loaded pay per FTE",null,{"$f":"'Assumptions'!E29","v":{"v":5200,"d":"5,200"}},{"$f":"'Assumptions'!F29","v":{"v":5200,"d":"5,200"}},{"$f":"'Assumptions'!G29","v":{"v":5200,"d":"5,200"}},{"$f":"'Assumptions'!H29","v":{"v":5300,"d":"5,300"}},{"$f":"'Assumptions'!I29","v":{"v":5300,"d":"5,300"}},{"$f":"'Assumptions'!J29","v":{"v":5300,"d":"5,300"}},{"$f":"'Assumptions'!K29","v":{"v":5400,"d":"5,400"}},{"$f":"'Assumptions'!L29","v":{"v":5400,"d":"5,400"}},{"$f":"'Assumptions'!M29","v":{"v":5400,"d":"5,400"}},{"$f":"'Assumptions'!N29","v":{"v":5400,"d":"5,400"}},{"$f":"'Assumptions'!O29","v":{"v":5500,"d":"5,500"}},{"$f":"'Assumptions'!P29","v":{"v":5500,"d":"5,500"}}]
[null,null,"Direct payroll cost",null,{"$f":"E19*E20","v":{"v":104000,"d":"104,000"}},{"$f":"F19*F20","v":{"v":104000,"d":"104,000"}},{"$f":"G19*G20","v":{"v":104000,"d":"104,000"}},{"$f":"H19*H20","v":{"v":111300,"d":"111,300"}},{"$f":"I19*I20","v":{"v":111300,"d":"111,300"}},{"$f":"J19*J20","v":{"v":111300,"d":"111,300"}},{"$f":"K19*K20","v":{"v":118800,"d":"118,800"}},{"$f":"L19*L20","v":{"v":118800,"d":"118,800"}},{"$f":"M19*M20","v":{"v":118800,"d":"118,800"}},{"$f":"N19*N20","v":{"v":118800,"d":"118,800"}},{"$f":"O19*O20","v":{"v":126500,"d":"126,500"}},{"$f":"P19*P20","v":{"v":126500,"d":"126,500"}}]
[null,null,"Subcontractor days",null,{"$f":"'Assumptions'!E32","v":42},{"$f":"'Assumptions'!F32","v":44},{"$f":"'Assumptions'!G32","v":47},{"$f":"'Assumptions'!H32","v":48},{"$f":"'Assumptions'!I32","v":51},{"$f":"'Assumptions'!J32","v":56},{"$f":"'Assumptions'!K32","v":60},{"$f":"'Assumptions'!L32","v":65},{"$f":"'Assumptions'!M32","v":52},{"$f":"'Assumptions'!N32","v":50},{"$f":"'Assumptions'!O32","v":50},{"$f":"'Assumptions'!P32","v":46}]
[null,null,"Subcontractor day rate",null,{"$f":"'Assumptions'!E35","v":550},{"$f":"'Assumptions'!F35","v":550},{"$f":"'Assumptions'!G35","v":550},{"$f":"'Assumptions'!H35","v":575},{"$f":"'Assumptions'!I35","v":575},{"$f":"'Assumptions'!J35","v":575},{"$f":"'Assumptions'!K35","v":600},{"$f":"'Assumptions'!L35","v":600},{"$f":"'Assumptions'!M35","v":600},{"$f":"'Assumptions'!N35","v":600},{"$f":"'Assumptions'!O35","v":600},{"$f":"'Assumptions'!P35","v":600}]
[null,null,"Subcontractor cost",null,{"$f":"E22*E23","v":{"v":23100,"d":"23,100"}},{"$f":"F22*F23","v":{"v":24200,"d":"24,200"}},{"$f":"G22*G23","v":{"v":25850,"d":"25,850"}},{"$f":"H22*H23","v":{"v":27600,"d":"27,600"}},{"$f":"I22*I23","v":{"v":29325,"d":"29,325"}},{"$f":"J22*J23","v":{"v":32200,"d":"32,200"}},{"$f":"K22*K23","v":{"v":36000,"d":"36,000"}},{"$f":"L22*L23","v":{"v":39000,"d":"39,000"}},{"$f":"M22*M23","v":{"v":31200,"d":"31,200"}},{"$f":"N22*N23","v":{"v":30000,"d":"30,000"}},{"$f":"O22*O23","v":{"v":30000,"d":"30,000"}},{"$f":"P22*P23","v":{"v":27600,"d":"27,600"}}]
[null,null,"Direct software",null,{"$f":"'Assumptions'!E38","v":{"v":9000,"d":"9,000"}},{"$f":"'Assumptions'!F38","v":{"v":9000,"d":"9,000"}},{"$f":"'Assumptions'!G38","v":{"v":9500,"d":"9,500"}},{"$f":"'Assumptions'!H38","v":{"v":9500,"d":"9,500"}},{"$f":"'Assumptions'!I38","v":{"v":10000,"d":"10,000"}},{"$f":"'Assumptions'!J38","v":{"v":10000,"d":"10,000"}},{"$f":"'Assumptions'!K38","v":{"v":10500,"d":"10,500"}},{"$f":"'Assumptions'!L38","v":{"v":10500,"d":"10,500"}},{"$f":"'Assumptions'!M38","v":{"v":11000,"d":"11,000"}},{"$f":"'Assumptions'!N38","v":{"v":11000,"d":"11,000"}},{"$f":"'Assumptions'!O38","v":{"v":11500,"d":"11,500"}},{"$f":"'Assumptions'!P38","v":{"v":11500,"d":"11,500"}}]
[]
[null,null,"Available internal delivery days",null,{"$f":"E19*'Assumptions'!$E$78","v":400},{"$f":"F19*'Assumptions'!$E$78","v":400},{"$f":"G19*'Assumptions'!$E$78","v":400},{"$f":"H19*'Assumptions'!$E$78","v":420},{"$f":"I19*'Assumptions'!$E$78","v":420},{"$f":"J19*'Assumptions'!$E$78","v":420},{"$f":"K19*'Assumptions'!$E$78","v":440},{"$f":"L19*'Assumptions'!$E$78","v":440},{"$f":"M19*'Assumptions'!$E$78","v":440},{"$f":"N19*'Assumptions'!$E$78","v":440},{"$f":"O19*'Assumptions'!$E$78","v":460},{"$f":"P19*'Assumptions'!$E$78","v":460}]
[null,null,"Retainer delivery days",null,{"$f":"E8*'Assumptions'!$E$79","v":90},{"$f":"F8*'Assumptions'!$E$79","v":95},{"$f":"G8*'Assumptions'!$E$79","v":95},{"$f":"H8*'Assumptions'!$E$79","v":100},{"$f":"I8*'Assumptions'!$E$79","v":105},{"$f":"J8*'Assumptions'!$E$79","v":105},{"$f":"K8*'Assumptions'!$E$79","v":110},{"$f":"L8*'Assumptions'!$E$79","v":110},{"$f":"M8*'Assumptions'!$E$79","v":115},{"$f":"N8*'Assumptions'!$E$79","v":120},{"$f":"O8*'Assumptions'!$E$79","v":125},{"$f":"P8*'Assumptions'!$E$79","v":130}]
[null,null,"Implementation delivery days",null,{"$f":"E14*'Assumptions'!$E$80","v":40},{"$f":"F14*'Assumptions'!$E$80","v":40},{"$f":"G14*'Assumptions'!$E$80","v":60},{"$f":"H14*'Assumptions'!$E$80","v":60},{"$f":"I14*'Assumptions'!$E$80","v":40},{"$f":"J14*'Assumptions'!$E$80","v":60},{"$f":"K14*'Assumptions'!$E$80","v":40},{"$f":"L14*'Assumptions'!$E$80","v":40},{"$f":"M14*'Assumptions'!$E$80","v":60},{"$f":"N14*'Assumptions'!$E$80","v":60},{"$f":"O14*'Assumptions'!$E$80","v":80},{"$f":"P14*'Assumptions'!$E$80","v":60}]
[null,null,"Total delivery days required",null,{"$f":"SUM(E11,E28:E29)","v":265},{"$f":"SUM(F11,F28:F29)","v":275},{"$f":"SUM(G11,G28:G29)","v":305},{"$f":"SUM(H11,H28:H29)","v":315},{"$f":"SUM(I11,I28:I29)","v":297},{"$f":"SUM(J11,J28:J29)","v":310},{"$f":"SUM(K11,K28:K29)","v":308},{"$f":"SUM(L11,L28:L29)","v":300},{"$f":"SUM(M11,M28:M29)","v":345},{"$f":"SUM(N11,N28:N29)","v":360},{"$f":"SUM(O11,O28:O29)","v":390},{"$f":"SUM(P11,P28:P29)","v":360}]
[null,null,"Internal delivery days required",null,{"$f":"E30-E22","v":223},{"$f":"F30-F22","v":231},{"$f":"G30-G22","v":258},{"$f":"H30-H22","v":267},{"$f":"I30-I22","v":246},{"$f":"J30-J22","v":254},{"$f":"K30-K22","v":248},{"$f":"L30-L22","v":235},{"$f":"M30-M22","v":293},{"$f":"N30-N22","v":310},{"$f":"O30-O22","v":340},{"$f":"P30-P22","v":314}]
[null,null,"Internal capacity utilization",null,{"$f":"E31/E27","v":{"v":0.5575,"d":"55.8%"}},{"$f":"F31/F27","v":{"v":0.5775,"d":"57.8%"}},{"$f":"G31/G27","v":{"v":0.645,"d":"64.5%"}},{"$f":"H31/H27","v":{"v":0.6357142857142857,"d":"63.6%"}},{"$f":"I31/I27","v":{"v":0.5857142857142857,"d":"58.6%"}},{"$f":"J31/J27","v":{"v":0.6047619047619047,"d":"60.5%"}},{"$f":"K31/K27","v":{"v":0.5636363636363636,"d":"56.4%"}},{"$f":"L31/L27","v":{"v":0.5340909090909091,"d":"53.4%"}},{"$f":"M31/M27","v":{"v":0.6659090909090909,"d":"66.6%"}},{"$f":"N31/N27","v":{"v":0.7045454545454546,"d":"70.5%"}},{"$f":"O31/O27","v":{"v":0.7391304347826086,"d":"73.9%"}},{"$f":"P31/P27","v":{"v":0.6826086956521739,"d":"68.3%"}}]
[null,null,"Revenue per paid delivery FTE",null,{"$f":"E17/E19","v":{"v":11437.5,"d":"11,438"}},{"$f":"F17/F19","v":{"v":11900,"d":"11,900"}},{"$f":"G17/G19","v":{"v":12925,"d":"12,925"}},{"$f":"H17/H19","v":{"v":12750,"d":"12,750"}},{"$f":"I17/I19","v":{"v":12295.238095238095,"d":"12,295"}},{"$f":"J17/J19","v":{"v":12583.333333333334,"d":"12,583"}},{"$f":"K17/K19","v":{"v":12195.454545454546,"d":"12,195"}},{"$f":"L17/L19","v":{"v":11886.363636363636,"d":"11,886"}},{"$f":"M17/M19","v":{"v":13797.727272727272,"d":"13,798"}},{"$f":"N17/N19","v":{"v":14427.272727272728,"d":"14,427"}},{"$f":"O17/O19","v":{"v":15065.217391304348,"d":"15,065"}},{"$f":"P17/P19","v":{"v":14160.869565217392,"d":"14,161"}}]
[null,null,"Revenue per delivery day",null,{"$f":"E17/E30","v":{"v":863.2075471698113,"d":"863"}},{"$f":"F17/F30","v":{"v":865.4545454545455,"d":"865"}},{"$f":"G17/G30","v":{"v":847.5409836065573,"d":"848"}},{"$f":"H17/H30","v":850},{"$f":"I17/I30","v":{"v":869.3602693602694,"d":"869"}},{"$f":"J17/J30","v":{"v":852.4193548387096,"d":"852"}},{"$f":"K17/K30","v":{"v":871.1038961038961,"d":"871"}},{"$f":"L17/L30","v":{"v":871.6666666666666,"d":"872"}},{"$f":"M17/M30","v":{"v":879.8550724637681,"d":"880"}},{"$f":"N17/N30","v":{"v":881.6666666666666,"d":"882"}},{"$f":"O17/O30","v":{"v":888.4615384615385,"d":"888"}},{"$f":"P17/P30","v":{"v":904.7222222222222,"d":"905"}}]
[null,null,"Unallocated internal days",null,{"$f":"E27-E31","v":177},{"$f":"F27-F31","v":169},{"$f":"G27-G31","v":142},{"$f":"H27-H31","v":153},{"$f":"I27-I31","v":174},{"$f":"J27-J31","v":166},{"$f":"K27-K31","v":192},{"$f":"L27-L31","v":205},{"$f":"M27-M31","v":147},{"$f":"N27-N31","v":130},{"$f":"O27-O31","v":120},{"$f":"P27-P31","v":146}]
[null,null,"Implied closing AR days",null,{"$f":"'Working capital'!E16/'P&L'!E11*31","v":{"v":25.748633879781423,"d":"25.7"}},{"$f":"'Working capital'!F16/'P&L'!F11*28","v":{"v":24.11764705882353,"d":"24.1"}},{"$f":"'Working capital'!G16/'P&L'!G11*31","v":{"v":25.783365570599614,"d":"25.8"}},{"$f":"'Working capital'!H16/'P&L'!H11*30","v":{"v":27.45098039215686,"d":"27.5"}},{"$f":"'Working capital'!I16/'P&L'!I11*31","v":{"v":31.216111541440746,"d":"31.2"}},{"$f":"'Working capital'!J16/'P&L'!J11*30","v":{"v":32.923368022705766,"d":"32.9"}},{"$f":"'Working capital'!K16/'P&L'!K11*31","v":{"v":37.55124860231084,"d":"37.6"}},{"$f":"'Working capital'!L16/'P&L'!L11*31","v":{"v":42.67686424474187,"d":"42.7"}},{"$f":"'Working capital'!M16/'P&L'!M11*30","v":{"v":30.050897710426618,"d":"30.1"}},{"$f":"'Working capital'!N16/'P&L'!N11*31","v":{"v":38,"d":"38.0"}},{"$f":"'Working capital'!O16/'P&L'!O11*30","v":{"v":36,"d":"36.0"}},{"$f":"'Working capital'!P16/'P&L'!P11*31","v":{"v":36,"d":"36.0"}}]
[null,null,"Utilization excludes leave and bench beyond the 20 available days assumption."]

{"sheet":"Working capital","index":7,"n_rows":74,"n_cols":17,"rows_kept":74}
[]
[null,null,"Working capital"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR · entirely fictional"]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Opening accounts receivable",null,{"$f":"'Actual inputs'!$E$40","v":{"v":170000,"d":"170,000"}},{"$f":"E16","v":{"v":190000,"d":"190,000"}},{"$f":"F16","v":{"v":205000,"d":"205,000"}},{"$f":"G16","v":{"v":215000,"d":"215,000"}},{"$f":"H16","v":{"v":245000,"d":"245,000"}},{"$f":"I16","v":{"v":260000,"d":"260,000"}},{"$f":"J16","v":{"v":290000,"d":"290,000"}},{"$f":"K16","v":{"v":325000,"d":"325,000"}},{"$f":"L16","v":{"v":360000,"d":"360,000"}},{"$f":"M16","v":{"v":304065,"d":"304,065"}},{"$f":"N16","v":{"v":389070.96774193546,"d":"389,071"}},{"$f":"O16","v":{"v":415800,"d":"415,800"}}]
[null,null,"Revenue earned",null,{"$f":"'P&L'!E11","v":{"v":228750,"d":"228,750"}},{"$f":"'P&L'!F11","v":{"v":238000,"d":"238,000"}},{"$f":"'P&L'!G11","v":{"v":258500,"d":"258,500"}},{"$f":"'P&L'!H11","v":{"v":267750,"d":"267,750"}},{"$f":"'P&L'!I11","v":{"v":258200,"d":"258,200"}},{"$f":"'P&L'!J11","v":{"v":264250,"d":"264,250"}},{"$f":"'P&L'!K11","v":{"v":268300,"d":"268,300"}},{"$f":"'P&L'!L11","v":{"v":261500,"d":"261,500"}},{"$f":"'P&L'!M11","v":{"v":303550,"d":"303,550"}},{"$f":"'P&L'!N11","v":{"v":317400,"d":"317,400"}},{"$f":"'P&L'!O11","v":{"v":346500,"d":"346,500"}},{"$f":"'P&L'!P11","v":{"v":325700,"d":"325,700"}}]
[null,null,"Opening invoices scheduled receipts",null,{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"SUMIFS($F$38:$F$45,$K$38:$K$45,\">=\"&M$7,$K$38:$K$45,\"<\"&EDATE(M$7,1))","v":{"v":360000,"d":"360,000"}},{"$f":"SUMIFS($F$38:$F$45,$K$38:$K$45,\">=\"&N$7,$K$38:$K$45,\"<\"&EDATE(N$7,1))","v":0},{"$f":"SUMIFS($F$38:$F$45,$K$38:$K$45,\">=\"&O$7,$K$38:$K$45,\"<\"&EDATE(O$7,1))","v":0},{"$f":"SUMIFS($F$38:$F$45,$K$38:$K$45,\">=\"&P$7,$K$38:$K$45,\"<\"&EDATE(P$7,1))","v":0}]
[null,null,"Target closing AR at selected DSO",null,{"$f":"'Actual inputs'!E23","v":{"v":190000,"d":"190,000"}},{"$f":"'Actual inputs'!F23","v":{"v":205000,"d":"205,000"}},{"$f":"'Actual inputs'!G23","v":{"v":215000,"d":"215,000"}},{"$f":"'Actual inputs'!H23","v":{"v":245000,"d":"245,000"}},{"$f":"'Actual inputs'!I23","v":{"v":260000,"d":"260,000"}},{"$f":"'Actual inputs'!J23","v":{"v":290000,"d":"290,000"}},{"$f":"'Actual inputs'!K23","v":{"v":325000,"d":"325,000"}},{"$f":"'Actual inputs'!L23","v":{"v":360000,"d":"360,000"}},{"$f":"M9*'Assumptions'!M53/30","v":{"v":404733.3333333333,"d":"404,733"}},{"$f":"N9*'Assumptions'!N53/31","v":{"v":389070.96774193546,"d":"389,071"}},{"$f":"O9*'Assumptions'!O53/30","v":{"v":415800,"d":"415,800"}},{"$f":"P9*'Assumptions'!P53/31","v":{"v":378232.2580645161,"d":"378,232"}}]
[null,null,"Unpaid opening invoice floor",null,{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"SUMIFS($F$38:$F$45,$K$38:$K$45,\">=\"&EDATE(M$7,1))","v":0},{"$f":"SUMIFS($F$38:$F$45,$K$38:$K$45,\">=\"&EDATE(N$7,1))","v":0},{"$f":"SUMIFS($F$38:$F$45,$K$38:$K$45,\">=\"&EDATE(O$7,1))","v":0},{"$f":"SUMIFS($F$38:$F$45,$K$38:$K$45,\">=\"&EDATE(P$7,1))","v":0}]
[null,null,"Closing deferred revenue",null,{"$f":"'Actual inputs'!E27","v":{"v":50000,"d":"50,000"}},{"$f":"'Actual inputs'!F27","v":{"v":52000,"d":"52,000"}},{"$f":"'Actual inputs'!G27","v":{"v":54000,"d":"54,000"}},{"$f":"'Actual inputs'!H27","v":{"v":58000,"d":"58,000"}},{"$f":"'Actual inputs'!I27","v":{"v":60000,"d":"60,000"}},{"$f":"'Actual inputs'!J27","v":{"v":56000,"d":"56,000"}},{"$f":"'Actual inputs'!K27","v":{"v":58000,"d":"58,000"}},{"$f":"'Actual inputs'!L27","v":{"v":64000,"d":"64,000"}},{"$f":"'P&L'!M8*'Assumptions'!$E$81","v":{"v":64515.00000000001,"d":"64,515"}},{"$f":"'P&L'!N8*'Assumptions'!$E$81","v":{"v":67320,"d":"67,320"}},{"$f":"'P&L'!O8*'Assumptions'!$E$81","v":{"v":71500,"d":"71,500"}},{"$f":"'P&L'!P8*'Assumptions'!$E$81","v":{"v":74360,"d":"74,360"}}]
[null,null,"Increase / (release) in deferrals",null,{"$f":"E13-'Actual inputs'!$E$46","v":{"v":2000,"d":"2,000"}},{"$f":"F13-E13","v":{"v":2000,"d":"2,000"}},{"$f":"G13-F13","v":{"v":2000,"d":"2,000"}},{"$f":"H13-G13","v":{"v":4000,"d":"4,000"}},{"$f":"I13-H13","v":{"v":2000,"d":"2,000"}},{"$f":"J13-I13","v":{"v":-4000,"d":"(4,000)"}},{"$f":"K13-J13","v":{"v":2000,"d":"2,000"}},{"$f":"L13-K13","v":{"v":6000,"d":"6,000"}},{"$f":"M13-L13","v":{"v":515.0000000000073,"d":"515"}},{"$f":"N13-M13","v":{"v":2804.9999999999927,"d":"2,805"}},{"$f":"O13-N13","v":{"v":4180,"d":"4,180"}},{"$f":"P13-O13","v":{"v":2860,"d":"2,860"}}]
[null,null,"AR after scheduled opening receipts",null,{"$f":"E8+E9+E14-E10","v":{"v":400750,"d":"400,750"}},{"$f":"F8+F9+F14-F10","v":{"v":430000,"d":"430,000"}},{"$f":"G8+G9+G14-G10","v":{"v":465500,"d":"465,500"}},{"$f":"H8+H9+H14-H10","v":{"v":486750,"d":"486,750"}},{"$f":"I8+I9+I14-I10","v":{"v":505200,"d":"505,200"}},{"$f":"J8+J9+J14-J10","v":{"v":520250,"d":"520,250"}},{"$f":"K8+K9+K14-K10","v":{"v":560300,"d":"560,300"}},{"$f":"L8+L9+L14-L10","v":{"v":592500,"d":"592,500"}},{"$f":"M8+M9+M14-M10","v":{"v":304065,"d":"304,065"}},{"$f":"N8+N9+N14-N10","v":{"v":624270,"d":"624,270"}},{"$f":"O8+O9+O14-O10","v":{"v":739750.9677419355,"d":"739,751"}},{"$f":"P8+P9+P14-P10","v":{"v":744360,"d":"744,360"}}]
[null,null,"Closing accounts receivable",null,{"$f":"'Actual inputs'!E23","v":{"v":190000,"d":"€190,000"}},{"$f":"'Actual inputs'!F23","v":{"v":205000,"d":"€205,000"}},{"$f":"'Actual inputs'!G23","v":{"v":215000,"d":"€215,000"}},{"$f":"'Actual inputs'!H23","v":{"v":245000,"d":"€245,000"}},{"$f":"'Actual inputs'!I23","v":{"v":260000,"d":"€260,000"}},{"$f":"'Actual inputs'!J23","v":{"v":290000,"d":"€290,000"}},{"$f":"'Actual inputs'!K23","v":{"v":325000,"d":"€325,000"}},{"$f":"'Actual inputs'!L23","v":{"v":360000,"d":"€360,000"}},{"$f":"MAX(M12,MIN(M11,M15))","v":{"v":304065,"d":"€304,065"}},{"$f":"MAX(N12,MIN(N11,N15))","v":{"v":389070.96774193546,"d":"€389,071"}},{"$f":"MAX(O12,MIN(O11,O15))","v":{"v":415800,"d":"€415,800"}},{"$f":"MAX(P12,MIN(P11,P15))","v":{"v":378232.2580645161,"d":"€378,232"}}]
[null,null,"Total customer cash receipts",null,{"$f":"E8+E9+E14-E16","v":{"v":210750,"d":"€210,750"}},{"$f":"F8+F9+F14-F16","v":{"v":225000,"d":"€225,000"}},{"$f":"G8+G9+G14-G16","v":{"v":250500,"d":"€250,500"}},{"$f":"H8+H9+H14-H16","v":{"v":241750,"d":"€241,750"}},{"$f":"I8+I9+I14-I16","v":{"v":245200,"d":"€245,200"}},{"$f":"J8+J9+J14-J16","v":{"v":230250,"d":"€230,250"}},{"$f":"K8+K9+K14-K16","v":{"v":235300,"d":"€235,300"}},{"$f":"L8+L9+L14-L16","v":{"v":232500,"d":"€232,500"}},{"$f":"M8+M9+M14-M16","v":{"v":360000,"d":"€360,000"}},{"$f":"N8+N9+N14-N16","v":{"v":235199.03225806454,"d":"€235,199"}},{"$f":"O8+O9+O14-O16","v":{"v":323950.9677419355,"d":"€323,951"}},{"$f":"P8+P9+P14-P16","v":{"v":366127.7419354839,"d":"€366,128"}}]
[null,null,"Receipts from new activity",null,{"$f":"E17-E10","v":{"v":210750,"d":"210,750"}},{"$f":"F17-F10","v":{"v":225000,"d":"225,000"}},{"$f":"G17-G10","v":{"v":250500,"d":"250,500"}},{"$f":"H17-H10","v":{"v":241750,"d":"241,750"}},{"$f":"I17-I10","v":{"v":245200,"d":"245,200"}},{"$f":"J17-J10","v":{"v":230250,"d":"230,250"}},{"$f":"K17-K10","v":{"v":235300,"d":"235,300"}},{"$f":"L17-L10","v":{"v":232500,"d":"232,500"}},{"$f":"M17-M10","v":0},{"$f":"N17-N10","v":{"v":235199.03225806454,"d":"235,199"}},{"$f":"O17-O10","v":{"v":323950.9677419355,"d":"323,951"}},{"$f":"P17-P10","v":{"v":366127.7419354839,"d":"366,128"}}]
[]
[null,null,"Opening accounts payable",null,{"$f":"'Actual inputs'!$E$44","v":{"v":55000,"d":"55,000"}},{"$f":"E25","v":{"v":56000,"d":"56,000"}},{"$f":"F25","v":{"v":58000,"d":"58,000"}},{"$f":"G25","v":{"v":60000,"d":"60,000"}},{"$f":"H25","v":{"v":66000,"d":"66,000"}},{"$f":"I25","v":{"v":61000,"d":"61,000"}},{"$f":"J25","v":{"v":65000,"d":"65,000"}},{"$f":"K25","v":{"v":70000,"d":"70,000"}},{"$f":"L25","v":{"v":78000,"d":"78,000"}},{"$f":"M25","v":{"v":56386.666666666664,"d":"56,387"}},{"$f":"N25","v":{"v":54032.25806451613,"d":"54,032"}},{"$f":"O25","v":{"v":55733.333333333336,"d":"55,733"}}]
[null,null,"Supplier expense incurred",null,{"$f":"-'P&L'!E13-'P&L'!E14","v":{"v":32100,"d":"32,100"}},{"$f":"-'P&L'!F13-'P&L'!F14","v":{"v":33200,"d":"33,200"}},{"$f":"-'P&L'!G13-'P&L'!G14","v":{"v":35350,"d":"35,350"}},{"$f":"-'P&L'!H13-'P&L'!H14","v":{"v":37100,"d":"37,100"}},{"$f":"-'P&L'!I13-'P&L'!I14","v":{"v":39325,"d":"39,325"}},{"$f":"-'P&L'!J13-'P&L'!J14","v":{"v":42200,"d":"42,200"}},{"$f":"-'P&L'!K13-'P&L'!K14","v":{"v":46500,"d":"46,500"}},{"$f":"-'P&L'!L13-'P&L'!L14","v":{"v":49500,"d":"49,500"}},{"$f":"-'P&L'!M13-'P&L'!M14","v":{"v":42200,"d":"42,200"}},{"$f":"-'P&L'!N13-'P&L'!N14","v":{"v":41000,"d":"41,000"}},{"$f":"-'P&L'!O13-'P&L'!O14","v":{"v":41500,"d":"41,500"}},{"$f":"-'P&L'!P13-'P&L'!P14","v":{"v":39100,"d":"39,100"}}]
[null,null,"Opening invoices scheduled payments",null,{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"SUMIFS($M$53:$M$60,$L$53:$L$60,\">=\"&M$7,$L$53:$L$60,\"<\"&EDATE(M$7,1))","v":{"v":61000,"d":"61,000"}},{"$f":"SUMIFS($M$53:$M$60,$L$53:$L$60,\">=\"&N$7,$L$53:$L$60,\"<\"&EDATE(N$7,1))","v":0},{"$f":"SUMIFS($M$53:$M$60,$L$53:$L$60,\">=\"&O$7,$L$53:$L$60,\"<\"&EDATE(O$7,1))","v":0},{"$f":"SUMIFS($M$53:$M$60,$L$53:$L$60,\">=\"&P$7,$L$53:$L$60,\"<\"&EDATE(P$7,1))","v":0}]
[null,null,"Opening invoices still unpaid",null,{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"SUM($F$53:$F$60)-SUMIFS($M$53:$M$60,$L$53:$L$60,\"<\"&EDATE(M$7,1),$L$53:$L$60,\">0\")","v":{"v":17000,"d":"17,000"}},{"$f":"SUM($F$53:$F$60)-SUMIFS($M$53:$M$60,$L$53:$L$60,\"<\"&EDATE(N$7,1),$L$53:$L$60,\">0\")","v":{"v":17000,"d":"17,000"}},{"$f":"SUM($F$53:$F$60)-SUMIFS($M$53:$M$60,$L$53:$L$60,\"<\"&EDATE(O$7,1),$L$53:$L$60,\">0\")","v":{"v":17000,"d":"17,000"}},{"$f":"SUM($F$53:$F$60)-SUMIFS($M$53:$M$60,$L$53:$L$60,\"<\"&EDATE(P$7,1),$L$53:$L$60,\">0\")","v":{"v":17000,"d":"17,000"}}]
[null,null,"New supplier AP at selected DPO",null,{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"0","v":0},{"$f":"M21*'Assumptions'!M56/30","v":{"v":39386.666666666664,"d":"39,387"}},{"$f":"N21*'Assumptions'!N56/31","v":{"v":37032.25806451613,"d":"37,032"}},{"$f":"O21*'Assumptions'!O56/30","v":{"v":38733.333333333336,"d":"38,733"}},{"$f":"P21*'Assumptions'!P56/31","v":{"v":35316.12903225807,"d":"35,316"}}]
[null,null,"Closing accounts payable",null,{"$f":"'Actual inputs'!E24","v":{"v":56000,"d":"€56,000"}},{"$f":"'Actual inputs'!F24","v":{"v":58000,"d":"€58,000"}},{"$f":"'Actual inputs'!G24","v":{"v":60000,"d":"€60,000"}},{"$f":"'Actual inputs'!H24","v":{"v":66000,"d":"€66,000"}},{"$f":"'Actual inputs'!I24","v":{"v":61000,"d":"€61,000"}},{"$f":"'Actual inputs'!J24","v":{"v":65000,"d":"€65,000"}},{"$f":"'Actual inputs'!K24","v":{"v":70000,"d":"€70,000"}},{"$f":"'Actual inputs'!L24","v":{"v":78000,"d":"€78,000"}},{"$f":"SUM(M23:M24)","v":{"v":56386.666666666664,"d":"€56,387"}},{"$f":"SUM(N23:N24)","v":{"v":54032.25806451613,"d":"€54,032"}},{"$f":"SUM(O23:O24)","v":{"v":55733.333333333336,"d":"€55,733"}},{"$f":"SUM(P23:P24)","v":{"v":52316.12903225807,"d":"€52,316"}}]
[null,null,"Total supplier cash payments",null,{"$f":"-(E20+E21-E25)","v":{"v":-31100,"d":"(€31,100)"}},{"$f":"-(F20+F21-F25)","v":{"v":-31200,"d":"(€31,200)"}},{"$f":"-(G20+G21-G25)","v":{"v":-33350,"d":"(€33,350)"}},{"$f":"-(H20+H21-H25)","v":{"v":-31100,"d":"(€31,100)"}},{"$f":"-(I20+I21-I25)","v":{"v":-44325,"d":"(€44,325)"}},{"$f":"-(J20+J21-J25)","v":{"v":-38200,"d":"(€38,200)"}},{"$f":"-(K20+K21-K25)","v":{"v":-41500,"d":"(€41,500)"}},{"$f":"-(L20+L21-L25)","v":{"v":-41500,"d":"(€41,500)"}},{"$f":"-(M20+M21-M25)","v":{"v":-63813.333333333336,"d":"(€63,813)"}},{"$f":"-(N20+N21-N25)","v":{"v":-43354.40860215053,"d":"(€43,354)"}},{"$f":"-(O20+O21-O25)","v":{"v":-39798.924731182786,"d":"(€39,799)"}},{"$f":"-(P20+P21-P25)","v":{"v":-42517.204301075275,"d":"(€42,517)"}}]
[null,null,"Payments for new supplier activity",null,{"$f":"E26+E22","v":{"v":-31100,"d":"(31,100)"}},{"$f":"F26+F22","v":{"v":-31200,"d":"(31,200)"}},{"$f":"G26+G22","v":{"v":-33350,"d":"(33,350)"}},{"$f":"H26+H22","v":{"v":-31100,"d":"(31,100)"}},{"$f":"I26+I22","v":{"v":-44325,"d":"(44,325)"}},{"$f":"J26+J22","v":{"v":-38200,"d":"(38,200)"}},{"$f":"K26+K22","v":{"v":-41500,"d":"(41,500)"}},{"$f":"L26+L22","v":{"v":-41500,"d":"(41,500)"}},{"$f":"M26+M22","v":{"v":-2813.3333333333358,"d":"(2,813)"}},{"$f":"N26+N22","v":{"v":-43354.40860215053,"d":"(43,354)"}},{"$f":"O26+O22","v":{"v":-39798.924731182786,"d":"(39,799)"}},{"$f":"P26+P22","v":{"v":-42517.204301075275,"d":"(42,517)"}}]
[]
[null,null,"Closing prepayments",null,{"$f":"'Actual inputs'!E26","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!F26","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!G26","v":{"v":20000,"d":"20,000"}},{"$f":"'Actual inputs'!H26","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!I26","v":{"v":18000,"d":"18,000"}},{"$f":"'Actual inputs'!J26","v":{"v":24000,"d":"24,000"}},{"$f":"'Actual inputs'!K26","v":{"v":22000,"d":"22,000"}},{"$f":"'Actual inputs'!L26","v":{"v":20000,"d":"20,000"}},{"$f":"'Actual inputs'!L26","v":{"v":20000,"d":"20,000"}},{"$f":"'Actual inputs'!L26","v":{"v":20000,"d":"20,000"}},{"$f":"'Actual inputs'!L26","v":{"v":20000,"d":"20,000"}},{"$f":"'Actual inputs'!L26","v":{"v":20000,"d":"20,000"}}]
[null,null,"Closing accruals",null,{"$f":"'Actual inputs'!E25","v":{"v":28000,"d":"28,000"}},{"$f":"'Actual inputs'!F25","v":{"v":29000,"d":"29,000"}},{"$f":"'Actual inputs'!G25","v":{"v":30000,"d":"30,000"}},{"$f":"'Actual inputs'!H25","v":{"v":31000,"d":"31,000"}},{"$f":"'Actual inputs'!I25","v":{"v":32000,"d":"32,000"}},{"$f":"'Actual inputs'!J25","v":{"v":33000,"d":"33,000"}},{"$f":"'Actual inputs'!K25","v":{"v":34000,"d":"34,000"}},{"$f":"'Actual inputs'!L25","v":{"v":36000,"d":"36,000"}},{"$f":"'Actual inputs'!L25","v":{"v":36000,"d":"36,000"}},{"$f":"'Actual inputs'!L25","v":{"v":36000,"d":"36,000"}},{"$f":"'Actual inputs'!L25","v":{"v":36000,"d":"36,000"}},{"$f":"'Actual inputs'!L25","v":{"v":36000,"d":"36,000"}}]
[null,null,"Payroll cash payments",null,{"$f":"'P&L'!E12+'P&L'!E19+E30-'Actual inputs'!$E$45","v":{"v":-142000,"d":"(142,000)"}},{"$f":"'P&L'!F12+'P&L'!F19+F30-E30","v":{"v":-143000,"d":"(143,000)"}},{"$f":"'P&L'!G12+'P&L'!G19+G30-F30","v":{"v":-143000,"d":"(143,000)"}},{"$f":"'P&L'!H12+'P&L'!H19+H30-G30","v":{"v":-152300,"d":"(152,300)"}},{"$f":"'P&L'!I12+'P&L'!I19+I30-H30","v":{"v":-152300,"d":"(152,300)"}},{"$f":"'P&L'!J12+'P&L'!J19+J30-I30","v":{"v":-152300,"d":"(152,300)"}},{"$f":"'P&L'!K12+'P&L'!K19+K30-J30","v":{"v":-161800,"d":"(161,800)"}},{"$f":"'P&L'!L12+'P&L'!L19+L30-K30","v":{"v":-160800,"d":"(160,800)"}},{"$f":"'P&L'!M12+'P&L'!M19+M30-L30","v":{"v":-162800,"d":"(162,800)"}},{"$f":"'P&L'!N12+'P&L'!N19+N30-M30","v":{"v":-162800,"d":"(162,800)"}},{"$f":"'P&L'!O12+'P&L'!O19+O30-N30","v":{"v":-172500,"d":"(172,500)"}},{"$f":"'P&L'!P12+'P&L'!P19+P30-O30","v":{"v":-172500,"d":"(172,500)"}}]
[null,null,"Overhead cash payments",null,{"$f":"'P&L'!E18+'P&L'!E20+'P&L'!E21+'Actual inputs'!$E$41-E29","v":{"v":-32500,"d":"(32,500)"}},{"$f":"'P&L'!F18+'P&L'!F20+'P&L'!F21+E29-F29","v":{"v":-34500,"d":"(34,500)"}},{"$f":"'P&L'!G18+'P&L'!G20+'P&L'!G21+F29-G29","v":{"v":-39000,"d":"(39,000)"}},{"$f":"'P&L'!H18+'P&L'!H20+'P&L'!H21+G29-H29","v":{"v":-33500,"d":"(33,500)"}},{"$f":"'P&L'!I18+'P&L'!I20+'P&L'!I21+H29-I29","v":{"v":-37000,"d":"(37,000)"}},{"$f":"'P&L'!J18+'P&L'!J20+'P&L'!J21+I29-J29","v":{"v":-44500,"d":"(44,500)"}},{"$f":"'P&L'!K18+'P&L'!K20+'P&L'!K21+J29-K29","v":{"v":-37500,"d":"(37,500)"}},{"$f":"'P&L'!L18+'P&L'!L20+'P&L'!L21+K29-L29","v":{"v":-38600,"d":"(38,600)"}},{"$f":"'P&L'!M18+'P&L'!M20+'P&L'!M21+L29-M29","v":{"v":-40000,"d":"(40,000)"}},{"$f":"'P&L'!N18+'P&L'!N20+'P&L'!N21+M29-N29","v":{"v":-41000,"d":"(41,000)"}},{"$f":"'P&L'!O18+'P&L'!O20+'P&L'!O21+N29-O29","v":{"v":-42000,"d":"(42,000)"}},{"$f":"'P&L'!P18+'P&L'!P20+'P&L'!P21+O29-P29","v":{"v":-41000,"d":"(41,000)"}}]
[]
[]
[null,null,"Receivables at 31 August 2026"]
[]
[null,null,"Record ID","Invoice date","Due date","EUR open","Receipt plan","Collection state","Days overdue","Age band","Active receipt"]
[null,null,"AR-2601","2026-05-15","2026-06-14",{"v":22000,"d":"22,000"},"2026-09-18","Escalated",{"$f":"MAX(0,DATE(2026,8,31)-E38)","v":78},{"$f":"IF(I38=0,\"Current\",IF(I38<=30,\"1–30\",IF(I38<=60,\"31–60\",IF(I38<=90,\"61–90\",\"90+\"))))","v":"61–90"},{"$f":"G38+'Assumptions'!M65","v":"2026-09-18"}]
[null,null,"AR-2602","2026-06-10","2026-07-10",{"v":38000,"d":"38,000"},"2026-09-25","Payment plan",{"$f":"MAX(0,DATE(2026,8,31)-E39)","v":52},{"$f":"IF(I39=0,\"Current\",IF(I39<=30,\"1–30\",IF(I39<=60,\"31–60\",IF(I39<=90,\"61–90\",\"90+\"))))","v":"31–60"},{"$f":"G39+'Assumptions'!M65","v":"2026-09-25"}]
[null,null,"AR-2603","2026-07-01","2026-07-31",{"v":42000,"d":"42,000"},"2026-09-11","Promised",{"$f":"MAX(0,DATE(2026,8,31)-E40)","v":31},{"$f":"IF(I40=0,\"Current\",IF(I40<=30,\"1–30\",IF(I40<=60,\"31–60\",IF(I40<=90,\"61–90\",\"90+\"))))","v":"31–60"},{"$f":"G40+'Assumptions'!M65","v":"2026-09-11"}]
[null,null,"AR-2604","2026-07-20","2026-08-19",{"v":46000,"d":"46,000"},"2026-09-04","Confirmed",{"$f":"MAX(0,DATE(2026,8,31)-E41)","v":12},{"$f":"IF(I41=0,\"Current\",IF(I41<=30,\"1–30\",IF(I41<=60,\"31–60\",IF(I41<=90,\"61–90\",\"90+\"))))","v":"1–30"},{"$f":"G41+'Assumptions'!M65","v":"2026-09-04"}]
[null,null,"AR-2605","2026-07-31","2026-08-30",{"v":52000,"d":"52,000"},"2026-09-04","Confirmed",{"$f":"MAX(0,DATE(2026,8,31)-E42)","v":1},{"$f":"IF(I42=0,\"Current\",IF(I42<=30,\"1–30\",IF(I42<=60,\"31–60\",IF(I42<=90,\"61–90\",\"90+\"))))","v":"1–30"},{"$f":"G42+'Assumptions'!M65","v":"2026-09-04"}]
[null,null,"AR-2606","2026-08-05","2026-09-04",{"v":48000,"d":"48,000"},"2026-09-11","Scheduled",{"$f":"MAX(0,DATE(2026,8,31)-E43)","v":0},{"$f":"IF(I43=0,\"Current\",IF(I43<=30,\"1–30\",IF(I43<=60,\"31–60\",IF(I43<=90,\"61–90\",\"90+\"))))","v":"Current"},{"$f":"G43+'Assumptions'!M65","v":"2026-09-11"}]
[null,null,"AR-2607","2026-08-15","2026-09-14",{"v":57000,"d":"57,000"},"2026-09-18","Scheduled",{"$f":"MAX(0,DATE(2026,8,31)-E44)","v":0},{"$f":"IF(I44=0,\"Current\",IF(I44<=30,\"1–30\",IF(I44<=60,\"31–60\",IF(I44<=90,\"61–90\",\"90+\"))))","v":"Current"},{"$f":"G44+'Assumptions'!M65","v":"2026-09-18"}]
[null,null,"AR-2608","2026-08-25","2026-09-24",{"v":55000,"d":"55,000"},"2026-09-25","Scheduled",{"$f":"MAX(0,DATE(2026,8,31)-E45)","v":0},{"$f":"IF(I45=0,\"Current\",IF(I45<=30,\"1–30\",IF(I45<=60,\"31–60\",IF(I45<=90,\"61–90\",\"90+\"))))","v":"Current"},{"$f":"G45+'Assumptions'!M65","v":"2026-09-25"}]
[]
[null,null,"Total receivables",null,null,{"$f":"SUM(F38:F45)","v":{"v":360000,"d":"360,000"}}]
[]
[]
[null,null,"Payables at 31 August 2026"]
[]
[null,null,"Record ID","Invoice date","Due date","EUR open","Payment plan","Approval","Hold","Days overdue","Age band","Active payment","Eligible EUR","Next action","Invoice total","Paid to date","Review"]
[null,null,"AP-2601","2026-06-20","2026-07-20",{"$f":"O53-P53","v":{"v":9000,"d":"9,000"}},"2026-09-04","Pending","Yes",{"$f":"MAX(0,DATE(2026,8,31)-E53)","v":42},{"$f":"IF(J53=0,\"Current\",IF(J53<=30,\"1–30\",IF(J53<=60,\"31–60\",IF(J53<=90,\"61–90\",\"90+\"))))","v":"31–60"},{"$f":"IF(AND(H53=\"Approved\",I53=\"No\",Q53=\"Complete\"),G53,0)","v":"00:00:00"},{"$f":"IF(AND(H53=\"Approved\",I53=\"No\",Q53=\"Complete\"),F53,0)","v":0},{"$f":"IF(AND(H53=\"Approved\",I53=\"No\",Q53=\"Complete\"),\"Scheduled\",IF(H53<>\"Approved\",\"Approve. \",\"\")&IF(Q53<>\"Complete\",\"Review. \",\"\")&IF(I53=\"Yes\",\"Release hold.\",\"\"))","v":"Approve. Release hold."},{"v":12000,"d":"12,000"},{"v":3000,"d":"3,000"},"Complete"]
[null,null,"AP-2602","2026-07-01","2026-07-31",{"$f":"O54-P54","v":{"v":11000,"d":"11,000"}},"2026-09-04","Approved","No",{"$f":"MAX(0,DATE(2026,8,31)-E54)","v":31},{"$f":"IF(J54=0,\"Current\",IF(J54<=30,\"1–30\",IF(J54<=60,\"31–60\",IF(J54<=90,\"61–90\",\"90+\"))))","v":"31–60"},{"$f":"IF(AND(H54=\"Approved\",I54=\"No\",Q54=\"Complete\"),G54,0)","v":"2026-09-04"},{"$f":"IF(AND(H54=\"Approved\",I54=\"No\",Q54=\"Complete\"),F54,0)","v":{"v":11000,"d":"11,000"}},{"$f":"IF(AND(H54=\"Approved\",I54=\"No\",Q54=\"Complete\"),\"Scheduled\",IF(H54<>\"Approved\",\"Approve. \",\"\")&IF(Q54<>\"Complete\",\"Review. \",\"\")&IF(I54=\"Yes\",\"Release hold.\",\"\"))","v":"Scheduled"},{"v":11000,"d":"11,000"},0,"Complete"]
[null,null,"AP-2603","2026-07-15","2026-08-14",{"$f":"O55-P55","v":{"v":12000,"d":"12,000"}},"2026-09-11","Approved","No",{"$f":"MAX(0,DATE(2026,8,31)-E55)","v":17},{"$f":"IF(J55=0,\"Current\",IF(J55<=30,\"1–30\",IF(J55<=60,\"31–60\",IF(J55<=90,\"61–90\",\"90+\"))))","v":"1–30"},{"$f":"IF(AND(H55=\"Approved\",I55=\"No\",Q55=\"Complete\"),G55,0)","v":"2026-09-11"},{"$f":"IF(AND(H55=\"Approved\",I55=\"No\",Q55=\"Complete\"),F55,0)","v":{"v":12000,"d":"12,000"}},{"$f":"IF(AND(H55=\"Approved\",I55=\"No\",Q55=\"Complete\"),\"Scheduled\",IF(H55<>\"Approved\",\"Approve. \",\"\")&IF(Q55<>\"Complete\",\"Review. \",\"\")&IF(I55=\"Yes\",\"Release hold.\",\"\"))","v":"Scheduled"},{"v":18000,"d":"18,000"},{"v":6000,"d":"6,000"},"Complete"]
[null,null,"AP-2604","2026-07-31","2026-08-30",{"$f":"O56-P56","v":{"v":8000,"d":"8,000"}},"2026-09-04","Pending","No",{"$f":"MAX(0,DATE(2026,8,31)-E56)","v":1},{"$f":"IF(J56=0,\"Current\",IF(J56<=30,\"1–30\",IF(J56<=60,\"31–60\",IF(J56<=90,\"61–90\",\"90+\"))))","v":"1–30"},{"$f":"IF(AND(H56=\"Approved\",I56=\"No\",Q56=\"Complete\"),G56,0)","v":"00:00:00"},{"$f":"IF(AND(H56=\"Approved\",I56=\"No\",Q56=\"Complete\"),F56,0)","v":0},{"$f":"IF(AND(H56=\"Approved\",I56=\"No\",Q56=\"Complete\"),\"Scheduled\",IF(H56<>\"Approved\",\"Approve. \",\"\")&IF(Q56<>\"Complete\",\"Review. \",\"\")&IF(I56=\"Yes\",\"Release hold.\",\"\"))","v":"Approve. Review. "},{"v":10000,"d":"10,000"},{"v":2000,"d":"2,000"},"Pending"]
[null,null,"AP-2605","2026-08-05","2026-09-04",{"$f":"O57-P57","v":{"v":14000,"d":"14,000"}},"2026-09-11","Approved","No",{"$f":"MAX(0,DATE(2026,8,31)-E57)","v":0},{"$f":"IF(J57=0,\"Current\",IF(J57<=30,\"1–30\",IF(J57<=60,\"31–60\",IF(J57<=90,\"61–90\",\"90+\"))))","v":"Current"},{"$f":"IF(AND(H57=\"Approved\",I57=\"No\",Q57=\"Complete\"),G57,0)","v":"2026-09-11"},{"$f":"IF(AND(H57=\"Approved\",I57=\"No\",Q57=\"Complete\"),F57,0)","v":{"v":14000,"d":"14,000"}},{"$f":"IF(AND(H57=\"Approved\",I57=\"No\",Q57=\"Complete\"),\"Scheduled\",IF(H57<>\"Approved\",\"Approve. \",\"\")&IF(Q57<>\"Complete\",\"Review. \",\"\")&IF(I57=\"Yes\",\"Release hold.\",\"\"))","v":"Scheduled"},{"v":14000,"d":"14,000"},0,"Complete"]
[null,null,"AP-2606","2026-08-15","2026-09-14",{"$f":"O58-P58","v":{"v":10000,"d":"10,000"}},"2026-09-18","Approved","No",{"$f":"MAX(0,DATE(2026,8,31)-E58)","v":0},{"$f":"IF(J58=0,\"Current\",IF(J58<=30,\"1–30\",IF(J58<=60,\"31–60\",IF(J58<=90,\"61–90\",\"90+\"))))","v":"Current"},{"$f":"IF(AND(H58=\"Approved\",I58=\"No\",Q58=\"Complete\"),G58,0)","v":"2026-09-18"},{"$f":"IF(AND(H58=\"Approved\",I58=\"No\",Q58=\"Complete\"),F58,0)","v":{"v":10000,"d":"10,000"}},{"$f":"IF(AND(H58=\"Approved\",I58=\"No\",Q58=\"Complete\"),\"Scheduled\",IF(H58<>\"Approved\",\"Approve. \",\"\")&IF(Q58<>\"Complete\",\"Review. \",\"\")&IF(I58=\"Yes\",\"Release hold.\",\"\"))","v":"Scheduled"},{"v":15000,"d":"15,000"},{"v":5000,"d":"5,000"},"Complete"]
[null,null,"AP-2607","2026-08-20","2026-09-19",{"$f":"O59-P59","v":{"v":7000,"d":"7,000"}},"2026-09-25","Approved","No",{"$f":"MAX(0,DATE(2026,8,31)-E59)","v":0},{"$f":"IF(J59=0,\"Current\",IF(J59<=30,\"1–30\",IF(J59<=60,\"31–60\",IF(J59<=90,\"61–90\",\"90+\"))))","v":"Current"},{"$f":"IF(AND(H59=\"Approved\",I59=\"No\",Q59=\"Complete\"),G59,0)","v":"2026-09-25"},{"$f":"IF(AND(H59=\"Approved\",I59=\"No\",Q59=\"Complete\"),F59,0)","v":{"v":7000,"d":"7,000"}},{"$f":"IF(AND(H59=\"Approved\",I59=\"No\",Q59=\"Complete\"),\"Scheduled\",IF(H59<>\"Approved\",\"Approve. \",\"\")&IF(Q59<>\"Complete\",\"Review. \",\"\")&IF(I59=\"Yes\",\"Release hold.\",\"\"))","v":"Scheduled"},{"v":7000,"d":"7,000"},0,"Complete"]
[null,null,"AP-2608","2026-08-25","2026-09-24",{"$f":"O60-P60","v":{"v":7000,"d":"7,000"}},"2026-09-25","Approved","No",{"$f":"MAX(0,DATE(2026,8,31)-E60)","v":0},{"$f":"IF(J60=0,\"Current\",IF(J60<=30,\"1–30\",IF(J60<=60,\"31–60\",IF(J60<=90,\"61–90\",\"90+\"))))","v":"Current"},{"$f":"IF(AND(H60=\"Approved\",I60=\"No\",Q60=\"Complete\"),G60,0)","v":"2026-09-25"},{"$f":"IF(AND(H60=\"Approved\",I60=\"No\",Q60=\"Complete\"),F60,0)","v":{"v":7000,"d":"7,000"}},{"$f":"IF(AND(H60=\"Approved\",I60=\"No\",Q60=\"Complete\"),\"Scheduled\",IF(H60<>\"Approved\",\"Approve. \",\"\")&IF(Q60<>\"Complete\",\"Review. \",\"\")&IF(I60=\"Yes\",\"Release hold.\",\"\"))","v":"Scheduled"},{"v":7000,"d":"7,000"},0,"Complete"]
[]
[null,null,"Total payables",null,null,{"$f":"SUM(F53:F60)","v":{"v":78000,"d":"78,000"}}]
[]
[null,null,"Due dates calculate age. Payment requires approval, completed review and no hold."]
[]
[null,null,"Ageing and workflow exposure"]
[null,null,"Age band",null,"AR","AP"]
[null,null,"Current",null,{"$f":"SUMIFS($F$38:$F$45,$J$38:$J$45,C68)","v":{"v":160000,"d":"160,000"}},{"$f":"SUMIFS($F$53:$F$60,$K$53:$K$60,C68)","v":{"v":38000,"d":"38,000"}},{"$nulls":4},"Original invoice total",{"$nulls":3},{"$f":"SUM(O53:O60)","v":{"v":94000,"d":"94,000"}}]
[null,null,"1–30",null,{"$f":"SUMIFS($F$38:$F$45,$J$38:$J$45,C69)","v":{"v":98000,"d":"98,000"}},{"$f":"SUMIFS($F$53:$F$60,$K$53:$K$60,C69)","v":{"v":20000,"d":"20,000"}},{"$nulls":4},"Paid to date",{"$nulls":3},{"$f":"SUM(P53:P60)","v":{"v":16000,"d":"16,000"}}]
[null,null,"31–60",null,{"$f":"SUMIFS($F$38:$F$45,$J$38:$J$45,C70)","v":{"v":80000,"d":"80,000"}},{"$f":"SUMIFS($F$53:$F$60,$K$53:$K$60,C70)","v":{"v":20000,"d":"20,000"}},{"$nulls":4},"Outstanding ledger AP",{"$nulls":3},{"$f":"O68-O69","v":{"v":78000,"d":"78,000"}}]
[null,null,"61–90",null,{"$f":"SUMIFS($F$38:$F$45,$J$38:$J$45,C71)","v":{"v":22000,"d":"22,000"}},{"$f":"SUMIFS($F$53:$F$60,$K$53:$K$60,C71)","v":0},{"$nulls":4},"Pending / held / not reviewed",{"$nulls":3},{"$f":"SUM(F53:F60)-SUM(M53:M60)","v":{"v":17000,"d":"17,000"}}]
[null,null,"90+",null,{"$f":"SUMIFS($F$38:$F$45,$J$38:$J$45,C72)","v":0},{"$f":"SUMIFS($F$53:$F$60,$K$53:$K$60,C72)","v":0},{"$nulls":4},"Eligible scheduled AP",{"$nulls":3},{"$f":"SUM(M53:M60)","v":{"v":61000,"d":"61,000"}}]
[]
[null,null,"AP requiring approval or release",null,{"$f":"SUM(F53:F60)-SUM(M53:M60)","v":{"v":17000,"d":"17,000"}}]

{"sheet":"Assets debt","index":8,"n_rows":30,"n_cols":16,"rows_kept":30}
[]
[null,null,"Assets debt"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR · entirely fictional"]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Opening fixed assets at cost",null,{"$f":"'Actual inputs'!$E$42","v":{"v":120000,"d":"120,000"}},{"$f":"E10","v":{"v":132000,"d":"132,000"}},{"$f":"F10","v":{"v":132000,"d":"132,000"}},{"$f":"G10","v":{"v":156000,"d":"156,000"}},{"$f":"H10","v":{"v":156000,"d":"156,000"}},{"$f":"I10","v":{"v":156000,"d":"156,000"}},{"$f":"J10","v":{"v":186000,"d":"186,000"}},{"$f":"K10","v":{"v":186000,"d":"186,000"}},{"$f":"L10","v":{"v":204000,"d":"204,000"}},{"$f":"M10","v":{"v":279000,"d":"279,000"}},{"$f":"N10","v":{"v":291000,"d":"291,000"}},{"$f":"O10","v":{"v":303000,"d":"303,000"}}]
[null,null,"Additions and cash capex",null,{"$f":"'Assumptions'!E59","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!F59","v":0},{"$f":"'Assumptions'!G59","v":{"v":24000,"d":"24,000"}},{"$f":"'Assumptions'!H59","v":0},{"$f":"'Assumptions'!I59","v":0},{"$f":"'Assumptions'!J59","v":{"v":30000,"d":"30,000"}},{"$f":"'Assumptions'!K59","v":0},{"$f":"'Assumptions'!L59","v":{"v":18000,"d":"18,000"}},{"$f":"'Assumptions'!M59","v":{"v":75000,"d":"75,000"}},{"$f":"'Assumptions'!N59","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!O59","v":{"v":12000,"d":"12,000"}},{"$f":"'Assumptions'!P59","v":{"v":12000,"d":"12,000"}}]
[null,null,"Closing fixed assets at cost",null,{"$f":"SUM(E8:E9)","v":{"v":132000,"d":"€132,000"}},{"$f":"SUM(F8:F9)","v":{"v":132000,"d":"€132,000"}},{"$f":"SUM(G8:G9)","v":{"v":156000,"d":"€156,000"}},{"$f":"SUM(H8:H9)","v":{"v":156000,"d":"€156,000"}},{"$f":"SUM(I8:I9)","v":{"v":156000,"d":"€156,000"}},{"$f":"SUM(J8:J9)","v":{"v":186000,"d":"€186,000"}},{"$f":"SUM(K8:K9)","v":{"v":186000,"d":"€186,000"}},{"$f":"SUM(L8:L9)","v":{"v":204000,"d":"€204,000"}},{"$f":"SUM(M8:M9)","v":{"v":279000,"d":"€279,000"}},{"$f":"SUM(N8:N9)","v":{"v":291000,"d":"€291,000"}},{"$f":"SUM(O8:O9)","v":{"v":303000,"d":"€303,000"}},{"$f":"SUM(P8:P9)","v":{"v":315000,"d":"€315,000"}}]
[null,null,"Opening accumulated depreciation",null,{"$f":"'Actual inputs'!$E$43","v":{"v":36000,"d":"36,000"}},{"$f":"E15","v":{"v":38833.333333333336,"d":"38,833"}},{"$f":"F15","v":{"v":41666.66666666667,"d":"41,667"}},{"$f":"G15","v":{"v":45166.66666666667,"d":"45,167"}},{"$f":"H15","v":{"v":48666.66666666667,"d":"48,667"}},{"$f":"I15","v":{"v":52166.66666666667,"d":"52,167"}},{"$f":"J15","v":{"v":56500.00000000001,"d":"56,500"}},{"$f":"K15","v":{"v":60833.33333333334,"d":"60,833"}},{"$f":"L15","v":{"v":65666.66666666667,"d":"65,667"}},{"$f":"M15","v":{"v":72583.33333333334,"d":"72,583"}},{"$f":"N15","v":{"v":79833.33333333334,"d":"79,833"}},{"$f":"O15","v":{"v":87416.66666666667,"d":"87,417"}}]
[null,null,"Depreciation of opening assets",null,{"$f":"'Assumptions'!$E$75","v":{"v":2500,"d":"2,500"}},{"$f":"'Assumptions'!$E$75","v":{"v":2500,"d":"2,500"}},{"$f":"'Assumptions'!$E$75","v":{"v":2500,"d":"2,500"}},{"$f":"'Assumptions'!$E$75","v":{"v":2500,"d":"2,500"}},{"$f":"'Assumptions'!$E$75","v":{"v":2500,"d":"2,500"}},{"$f":"'Assumptions'!$E$75","v":{"v":2500,"d":"2,500"}},{"$f":"'Assumptions'!$E$75","v":{"v":2500,"d":"2,500"}},{"$f":"'Assumptions'!$E$75","v":{"v":2500,"d":"2,500"}},{"$f":"'Assumptions'!$E$75","v":{"v":2500,"d":"2,500"}},{"$f":"'Assumptions'!$E$75","v":{"v":2500,"d":"2,500"}},{"$f":"'Assumptions'!$E$75","v":{"v":2500,"d":"2,500"}},{"$f":"'Assumptions'!$E$75","v":{"v":2500,"d":"2,500"}}]
[null,null,"Depreciation of new assets",null,{"$f":"(E10-'Actual inputs'!$E$42)/'Assumptions'!$E$76","v":{"v":333.3333333333333,"d":"333"}},{"$f":"(F10-'Actual inputs'!$E$42)/'Assumptions'!$E$76","v":{"v":333.3333333333333,"d":"333"}},{"$f":"(G10-'Actual inputs'!$E$42)/'Assumptions'!$E$76","v":{"v":1000,"d":"1,000"}},{"$f":"(H10-'Actual inputs'!$E$42)/'Assumptions'!$E$76","v":{"v":1000,"d":"1,000"}},{"$f":"(I10-'Actual inputs'!$E$42)/'Assumptions'!$E$76","v":{"v":1000,"d":"1,000"}},{"$f":"(J10-'Actual inputs'!$E$42)/'Assumptions'!$E$76","v":{"v":1833.3333333333333,"d":"1,833"}},{"$f":"(K10-'Actual inputs'!$E$42)/'Assumptions'!$E$76","v":{"v":1833.3333333333333,"d":"1,833"}},{"$f":"(L10-'Actual inputs'!$E$42)/'Assumptions'!$E$76","v":{"v":2333.3333333333335,"d":"2,333"}},{"$f":"(M10-'Actual inputs'!$E$42)/'Assumptions'!$E$76","v":{"v":4416.666666666667,"d":"4,417"}},{"$f":"(N10-'Actual inputs'!$E$42)/'Assumptions'!$E$76","v":{"v":4750,"d":"4,750"}},{"$f":"(O10-'Actual inputs'!$E$42)/'Assumptions'!$E$76","v":{"v":5083.333333333333,"d":"5,083"}},{"$f":"(P10-'Actual inputs'!$E$42)/'Assumptions'!$E$76","v":{"v":5416.666666666667,"d":"5,417"}}]
[null,null,"Total depreciation",null,{"$f":"SUM(E12:E13)","v":{"v":2833.3333333333335,"d":"€2,833"}},{"$f":"SUM(F12:F13)","v":{"v":2833.3333333333335,"d":"€2,833"}},{"$f":"SUM(G12:G13)","v":{"v":3500,"d":"€3,500"}},{"$f":"SUM(H12:H13)","v":{"v":3500,"d":"€3,500"}},{"$f":"SUM(I12:I13)","v":{"v":3500,"d":"€3,500"}},{"$f":"SUM(J12:J13)","v":{"v":4333.333333333333,"d":"€4,333"}},{"$f":"SUM(K12:K13)","v":{"v":4333.333333333333,"d":"€4,333"}},{"$f":"SUM(L12:L13)","v":{"v":4833.333333333334,"d":"€4,833"}},{"$f":"SUM(M12:M13)","v":{"v":6916.666666666667,"d":"€6,917"}},{"$f":"SUM(N12:N13)","v":{"v":7250,"d":"€7,250"}},{"$f":"SUM(O12:O13)","v":{"v":7583.333333333333,"d":"€7,583"}},{"$f":"SUM(P12:P13)","v":{"v":7916.666666666667,"d":"€7,917"}}]
[null,null,"Closing accumulated depreciation",null,{"$f":"SUM(E11,E14)","v":{"v":38833.333333333336,"d":"38,833"}},{"$f":"SUM(F11,F14)","v":{"v":41666.66666666667,"d":"41,667"}},{"$f":"SUM(G11,G14)","v":{"v":45166.66666666667,"d":"45,167"}},{"$f":"SUM(H11,H14)","v":{"v":48666.66666666667,"d":"48,667"}},{"$f":"SUM(I11,I14)","v":{"v":52166.66666666667,"d":"52,167"}},{"$f":"SUM(J11,J14)","v":{"v":56500.00000000001,"d":"56,500"}},{"$f":"SUM(K11,K14)","v":{"v":60833.33333333334,"d":"60,833"}},{"$f":"SUM(L11,L14)","v":{"v":65666.66666666667,"d":"65,667"}},{"$f":"SUM(M11,M14)","v":{"v":72583.33333333334,"d":"72,583"}},{"$f":"SUM(N11,N14)","v":{"v":79833.33333333334,"d":"79,833"}},{"$f":"SUM(O11,O14)","v":{"v":87416.66666666667,"d":"87,417"}},{"$f":"SUM(P11,P14)","v":{"v":95333.33333333334,"d":"95,333"}}]
[null,null,"Net fixed assets",null,{"$f":"E10-E15","v":{"v":93166.66666666666,"d":"€93,167"}},{"$f":"F10-F15","v":{"v":90333.33333333333,"d":"€90,333"}},{"$f":"G10-G15","v":{"v":110833.33333333333,"d":"€110,833"}},{"$f":"H10-H15","v":{"v":107333.33333333333,"d":"€107,333"}},{"$f":"I10-I15","v":{"v":103833.33333333333,"d":"€103,833"}},{"$f":"J10-J15","v":{"v":129500,"d":"€129,500"}},{"$f":"K10-K15","v":{"v":125166.66666666666,"d":"€125,167"}},{"$f":"L10-L15","v":{"v":138333.3333333333,"d":"€138,333"}},{"$f":"M10-M15","v":{"v":206416.66666666666,"d":"€206,417"}},{"$f":"N10-N15","v":{"v":211166.66666666666,"d":"€211,167"}},{"$f":"O10-O15","v":{"v":215583.3333333333,"d":"€215,583"}},{"$f":"P10-P15","v":{"v":219666.66666666666,"d":"€219,667"}}]
[]
[null,null,"Opening debt",null,{"$f":"'Actual inputs'!$E$48","v":{"v":180000,"d":"180,000"}},{"$f":"E20","v":{"v":175000,"d":"175,000"}},{"$f":"F20","v":{"v":170000,"d":"170,000"}},{"$f":"G20","v":{"v":165000,"d":"165,000"}},{"$f":"H20","v":{"v":160000,"d":"160,000"}},{"$f":"I20","v":{"v":155000,"d":"155,000"}},{"$f":"J20","v":{"v":150000,"d":"150,000"}},{"$f":"K20","v":{"v":145000,"d":"145,000"}},{"$f":"L20","v":{"v":140000,"d":"140,000"}},{"$f":"M20","v":{"v":135000,"d":"135,000"}},{"$f":"N20","v":{"v":130000,"d":"130,000"}},{"$f":"O20","v":{"v":125000,"d":"125,000"}}]
[null,null,"Principal repayment",null,{"$f":"'Assumptions'!$E$77","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!$E$77","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!$E$77","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!$E$77","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!$E$77","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!$E$77","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!$E$77","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!$E$77","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!$E$77","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!$E$77","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!$E$77","v":{"v":5000,"d":"5,000"}},{"$f":"'Assumptions'!$E$77","v":{"v":5000,"d":"5,000"}}]
[null,null,"Closing debt",null,{"$f":"E18-E19","v":{"v":175000,"d":"€175,000"}},{"$f":"F18-F19","v":{"v":170000,"d":"€170,000"}},{"$f":"G18-G19","v":{"v":165000,"d":"€165,000"}},{"$f":"H18-H19","v":{"v":160000,"d":"€160,000"}},{"$f":"I18-I19","v":{"v":155000,"d":"€155,000"}},{"$f":"J18-J19","v":{"v":150000,"d":"€150,000"}},{"$f":"K18-K19","v":{"v":145000,"d":"€145,000"}},{"$f":"L18-L19","v":{"v":140000,"d":"€140,000"}},{"$f":"M18-M19","v":{"v":135000,"d":"€135,000"}},{"$f":"N18-N19","v":{"v":130000,"d":"€130,000"}},{"$f":"O18-O19","v":{"v":125000,"d":"€125,000"}},{"$f":"P18-P19","v":{"v":120000,"d":"€120,000"}}]
[null,null,"Annual interest rate",null,{"$f":"'Assumptions'!$E$73","v":{"v":0.06,"d":"6.0%"}},{"$f":"'Assumptions'!$E$73","v":{"v":0.06,"d":"6.0%"}},{"$f":"'Assumptions'!$E$73","v":{"v":0.06,"d":"6.0%"}},{"$f":"'Assumptions'!$E$73","v":{"v":0.06,"d":"6.0%"}},{"$f":"'Assumptions'!$E$73","v":{"v":0.06,"d":"6.0%"}},{"$f":"'Assumptions'!$E$73","v":{"v":0.06,"d":"6.0%"}},{"$f":"'Assumptions'!$E$73","v":{"v":0.06,"d":"6.0%"}},{"$f":"'Assumptions'!$E$73","v":{"v":0.06,"d":"6.0%"}},{"$f":"'Assumptions'!$E$73","v":{"v":0.06,"d":"6.0%"}},{"$f":"'Assumptions'!$E$73","v":{"v":0.06,"d":"6.0%"}},{"$f":"'Assumptions'!$E$73","v":{"v":0.06,"d":"6.0%"}},{"$f":"'Assumptions'!$E$73","v":{"v":0.06,"d":"6.0%"}}]
[null,null,"Interest expense",null,{"$f":"E18*E21/12","v":900},{"$f":"F18*F21/12","v":875},{"$f":"G18*G21/12","v":850},{"$f":"H18*H21/12","v":825},{"$f":"I18*I21/12","v":800},{"$f":"J18*J21/12","v":775},{"$f":"K18*K21/12","v":750},{"$f":"L18*L21/12","v":725},{"$f":"M18*M21/12","v":700},{"$f":"N18*N21/12","v":675},{"$f":"O18*O21/12","v":650},{"$f":"P18*P21/12","v":625}]
[]
[null,null,"Opening net tax position",null,{"$f":"'Actual inputs'!$E$47","v":{"v":12000,"d":"12,000"}},{"$f":"E27","v":{"v":14883.333333333334,"d":"14,883"}},{"$f":"F27","v":{"v":19401.666666666668,"d":"19,402"}},{"$f":"G27","v":{"v":6961.666666666668,"d":"6,962"}},{"$f":"H27","v":{"v":14466.666666666668,"d":"14,467"}},{"$f":"I27","v":{"v":19321.666666666668,"d":"19,322"}},{"$f":"J27","v":{"v":6350,"d":"6,350"}},{"$f":"K27","v":{"v":9233.333333333334,"d":"9,233"}},{"$f":"L27","v":{"v":9841.666666666668,"d":"9,842"}},{"$f":"M27","v":{"v":-4971.666666666664,"d":"(4,972)"}},{"$f":"N27","v":{"v":7963.333333333336,"d":"7,963"}},{"$f":"O27","v":{"v":24416.66666666667,"d":"24,417"}}]
[null,null,"Current tax expense",null,{"$f":"-'P&L'!E29","v":{"v":2883.3333333333335,"d":"2,883"}},{"$f":"-'P&L'!F29","v":{"v":4518.333333333334,"d":"4,518"}},{"$f":"-'P&L'!G29","v":{"v":7560,"d":"7,560"}},{"$f":"-'P&L'!H29","v":{"v":7505,"d":"7,505"}},{"$f":"-'P&L'!I29","v":{"v":4855,"d":"4,855"}},{"$f":"-'P&L'!J29","v":{"v":5028.333333333334,"d":"5,028"}},{"$f":"-'P&L'!K29","v":{"v":2883.333333333334,"d":"2,883"}},{"$f":"-'P&L'!L29","v":{"v":608.3333333333333,"d":"608"}},{"$f":"-'P&L'!M29","v":{"v":10186.666666666668,"d":"10,187"}},{"$f":"-'P&L'!N29","v":{"v":12935,"d":"12,935"}},{"$f":"-'P&L'!O29","v":{"v":16453.333333333336,"d":"16,453"}},{"$f":"-'P&L'!P29","v":{"v":12911.666666666668,"d":"12,912"}}]
[null,null,"Tax paid",null,{"$f":"'Assumptions'!E62","v":0},{"$f":"'Assumptions'!F62","v":0},{"$f":"'Assumptions'!G62","v":{"v":20000,"d":"20,000"}},{"$f":"'Assumptions'!H62","v":0},{"$f":"'Assumptions'!I62","v":0},{"$f":"'Assumptions'!J62","v":{"v":18000,"d":"18,000"}},{"$f":"'Assumptions'!K62","v":0},{"$f":"'Assumptions'!L62","v":0},{"$f":"'Assumptions'!M62","v":{"v":25000,"d":"25,000"}},{"$f":"'Assumptions'!N62","v":0},{"$f":"'Assumptions'!O62","v":0},{"$f":"'Assumptions'!P62","v":{"v":15000,"d":"15,000"}}]
[null,null,"Closing net tax position",null,{"$f":"SUM(E24:E25)-E26","v":{"v":14883.333333333334,"d":"€14,883"}},{"$f":"SUM(F24:F25)-F26","v":{"v":19401.666666666668,"d":"€19,402"}},{"$f":"SUM(G24:G25)-G26","v":{"v":6961.666666666668,"d":"€6,962"}},{"$f":"SUM(H24:H25)-H26","v":{"v":14466.666666666668,"d":"€14,467"}},{"$f":"SUM(I24:I25)-I26","v":{"v":19321.666666666668,"d":"€19,322"}},{"$f":"SUM(J24:J25)-J26","v":{"v":6350,"d":"€6,350"}},{"$f":"SUM(K24:K25)-K26","v":{"v":9233.333333333334,"d":"€9,233"}},{"$f":"SUM(L24:L25)-L26","v":{"v":9841.666666666668,"d":"€9,842"}},{"$f":"SUM(M24:M25)-M26","v":{"v":-4971.666666666664,"d":"(€4,972)"}},{"$f":"SUM(N24:N25)-N26","v":{"v":7963.333333333336,"d":"€7,963"}},{"$f":"SUM(O24:O25)-O26","v":{"v":24416.66666666667,"d":"€24,417"}},{"$f":"SUM(P24:P25)-P26","v":{"v":22328.333333333343,"d":"€22,328"}}]
[]
[]
[null,null,"New additions: 36-month straight-line, full month charged on purchase, zero residual."]

{"sheet":"Budget","index":9,"n_rows":54,"n_cols":16,"rows_kept":54}
[]
[null,null,"Budget"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR · entirely fictional"]
[]
[{"$nulls":4},"Original budget","Original budget","Original budget","Original budget","Original budget","Original budget","Original budget","Original budget","Original budget","Original budget","Original budget","Original budget"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Retainers",null,{"$f":"E38*E39","v":{"v":95000,"d":"95,000"}},{"$f":"F38*F39","v":{"v":95000,"d":"95,000"}},{"$f":"G38*G39","v":{"v":100000,"d":"100,000"}},{"$f":"H38*H39","v":{"v":100000,"d":"100,000"}},{"$f":"I38*I39","v":{"v":105000,"d":"105,000"}},{"$f":"J38*J39","v":{"v":105000,"d":"105,000"}},{"$f":"K38*K39","v":{"v":110000,"d":"110,000"}},{"$f":"L38*L39","v":{"v":110000,"d":"110,000"}},{"$f":"M38*M39","v":{"v":115000,"d":"115,000"}},{"$f":"N38*N39","v":{"v":115000,"d":"115,000"}},{"$f":"O38*O39","v":{"v":120000,"d":"120,000"}},{"$f":"P38*P39","v":{"v":120000,"d":"120,000"}}]
[null,null,"Projects",null,{"$f":"E40*E41","v":{"v":135625,"d":"135,625"}},{"$f":"F40*F41","v":{"v":137375,"d":"137,375"}},{"$f":"G40*G41","v":{"v":139125,"d":"139,125"}},{"$f":"H40*H41","v":{"v":140875,"d":"140,875"}},{"$f":"I40*I41","v":{"v":142625,"d":"142,625"}},{"$f":"J40*J41","v":{"v":144375,"d":"144,375"}},{"$f":"K40*K41","v":{"v":146125,"d":"146,125"}},{"$f":"L40*L41","v":{"v":147875,"d":"147,875"}},{"$f":"M40*M41","v":{"v":149625,"d":"149,625"}},{"$f":"N40*N41","v":{"v":151375,"d":"151,375"}},{"$f":"O40*O41","v":{"v":153125,"d":"153,125"}},{"$f":"P40*P41","v":{"v":154875,"d":"154,875"}}]
[null,null,"Implementation",null,{"$f":"E42*E43","v":{"v":37500,"d":"37,500"}},{"$f":"F42*F43","v":{"v":37500,"d":"37,500"}},{"$f":"G42*G43","v":{"v":37500,"d":"37,500"}},{"$f":"H42*H43","v":{"v":37500,"d":"37,500"}},{"$f":"I42*I43","v":{"v":37500,"d":"37,500"}},{"$f":"J42*J43","v":{"v":37500,"d":"37,500"}},{"$f":"K42*K43","v":{"v":37500,"d":"37,500"}},{"$f":"L42*L43","v":{"v":37500,"d":"37,500"}},{"$f":"M42*M43","v":{"v":37500,"d":"37,500"}},{"$f":"N42*N43","v":{"v":37500,"d":"37,500"}},{"$f":"O42*O43","v":{"v":37500,"d":"37,500"}},{"$f":"P42*P43","v":{"v":37500,"d":"37,500"}}]
[null,null,"Revenue",null,{"$f":"SUM(E8:E10)","v":{"v":268125,"d":"€268,125"}},{"$f":"SUM(F8:F10)","v":{"v":269875,"d":"€269,875"}},{"$f":"SUM(G8:G10)","v":{"v":276625,"d":"€276,625"}},{"$f":"SUM(H8:H10)","v":{"v":278375,"d":"€278,375"}},{"$f":"SUM(I8:I10)","v":{"v":285125,"d":"€285,125"}},{"$f":"SUM(J8:J10)","v":{"v":286875,"d":"€286,875"}},{"$f":"SUM(K8:K10)","v":{"v":293625,"d":"€293,625"}},{"$f":"SUM(L8:L10)","v":{"v":295375,"d":"€295,375"}},{"$f":"SUM(M8:M10)","v":{"v":302125,"d":"€302,125"}},{"$f":"SUM(N8:N10)","v":{"v":303875,"d":"€303,875"}},{"$f":"SUM(O8:O10)","v":{"v":310625,"d":"€310,625"}},{"$f":"SUM(P8:P10)","v":{"v":312375,"d":"€312,375"}}]
[null,null,"Direct payroll",null,{"$f":"-E44*E45","v":{"v":-104000,"d":"(104,000)"}},{"$f":"-F44*F45","v":{"v":-104000,"d":"(104,000)"}},{"$f":"-G44*G45","v":{"v":-104000,"d":"(104,000)"}},{"$f":"-H44*H45","v":{"v":-104000,"d":"(104,000)"}},{"$f":"-I44*I45","v":{"v":-111300,"d":"(111,300)"}},{"$f":"-J44*J45","v":{"v":-111300,"d":"(111,300)"}},{"$f":"-K44*K45","v":{"v":-111300,"d":"(111,300)"}},{"$f":"-L44*L45","v":{"v":-111300,"d":"(111,300)"}},{"$f":"-M44*M45","v":{"v":-118800,"d":"(118,800)"}},{"$f":"-N44*N45","v":{"v":-118800,"d":"(118,800)"}},{"$f":"-O44*O45","v":{"v":-118800,"d":"(118,800)"}},{"$f":"-P44*P45","v":{"v":-118800,"d":"(118,800)"}}]
[null,null,"Subcontractors",null,{"$f":"-E46*E47","v":{"v":-24750,"d":"(24,750)"}},{"$f":"-F46*F47","v":{"v":-24750,"d":"(24,750)"}},{"$f":"-G46*G47","v":{"v":-24750,"d":"(24,750)"}},{"$f":"-H46*H47","v":{"v":-24750,"d":"(24,750)"}},{"$f":"-I46*I47","v":{"v":-24750,"d":"(24,750)"}},{"$f":"-J46*J47","v":{"v":-24750,"d":"(24,750)"}},{"$f":"-K46*K47","v":{"v":-24750,"d":"(24,750)"}},{"$f":"-L46*L47","v":{"v":-24750,"d":"(24,750)"}},{"$f":"-M46*M47","v":{"v":-24750,"d":"(24,750)"}},{"$f":"-N46*N47","v":{"v":-24750,"d":"(24,750)"}},{"$f":"-O46*O47","v":{"v":-24750,"d":"(24,750)"}},{"$f":"-P46*P47","v":{"v":-24750,"d":"(24,750)"}}]
[null,null,"Direct software",null,{"$f":"-E48","v":{"v":-9500,"d":"(9,500)"}},{"$f":"-F48","v":{"v":-9750,"d":"(9,750)"}},{"$f":"-G48","v":{"v":-10000,"d":"(10,000)"}},{"$f":"-H48","v":{"v":-10250,"d":"(10,250)"}},{"$f":"-I48","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-J48","v":{"v":-10750,"d":"(10,750)"}},{"$f":"-K48","v":{"v":-11000,"d":"(11,000)"}},{"$f":"-L48","v":{"v":-11250,"d":"(11,250)"}},{"$f":"-M48","v":{"v":-11500,"d":"(11,500)"}},{"$f":"-N48","v":{"v":-11750,"d":"(11,750)"}},{"$f":"-O48","v":{"v":-12000,"d":"(12,000)"}},{"$f":"-P48","v":{"v":-12250,"d":"(12,250)"}}]
[null,null,"Direct costs",null,{"$f":"SUM(E12:E14)","v":{"v":-138250,"d":"(€138,250)"}},{"$f":"SUM(F12:F14)","v":{"v":-138500,"d":"(€138,500)"}},{"$f":"SUM(G12:G14)","v":{"v":-138750,"d":"(€138,750)"}},{"$f":"SUM(H12:H14)","v":{"v":-139000,"d":"(€139,000)"}},{"$f":"SUM(I12:I14)","v":{"v":-146550,"d":"(€146,550)"}},{"$f":"SUM(J12:J14)","v":{"v":-146800,"d":"(€146,800)"}},{"$f":"SUM(K12:K14)","v":{"v":-147050,"d":"(€147,050)"}},{"$f":"SUM(L12:L14)","v":{"v":-147300,"d":"(€147,300)"}},{"$f":"SUM(M12:M14)","v":{"v":-155050,"d":"(€155,050)"}},{"$f":"SUM(N12:N14)","v":{"v":-155300,"d":"(€155,300)"}},{"$f":"SUM(O12:O14)","v":{"v":-155550,"d":"(€155,550)"}},{"$f":"SUM(P12:P14)","v":{"v":-155800,"d":"(€155,800)"}}]
[null,null,"Gross profit",null,{"$f":"SUM(E11,E15)","v":{"v":129875,"d":"€129,875"}},{"$f":"SUM(F11,F15)","v":{"v":131375,"d":"€131,375"}},{"$f":"SUM(G11,G15)","v":{"v":137875,"d":"€137,875"}},{"$f":"SUM(H11,H15)","v":{"v":139375,"d":"€139,375"}},{"$f":"SUM(I11,I15)","v":{"v":138575,"d":"€138,575"}},{"$f":"SUM(J11,J15)","v":{"v":140075,"d":"€140,075"}},{"$f":"SUM(K11,K15)","v":{"v":146575,"d":"€146,575"}},{"$f":"SUM(L11,L15)","v":{"v":148075,"d":"€148,075"}},{"$f":"SUM(M11,M15)","v":{"v":147075,"d":"€147,075"}},{"$f":"SUM(N11,N15)","v":{"v":148575,"d":"€148,575"}},{"$f":"SUM(O11,O15)","v":{"v":155075,"d":"€155,075"}},{"$f":"SUM(P11,P15)","v":{"v":156575,"d":"€156,575"}}]
[null,null,"Gross margin",null,{"$f":"E16/E11","v":{"v":0.48438228438228437,"d":"48.4%"}},{"$f":"F16/F11","v":{"v":0.4867994441871237,"d":"48.7%"}},{"$f":"G16/G11","v":{"v":0.49841843651152284,"d":"49.8%"}},{"$f":"H16/H11","v":{"v":0.5006735518634935,"d":"50.1%"}},{"$f":"I16/I11","v":{"v":0.48601490574309514,"d":"48.6%"}},{"$f":"J16/J11","v":{"v":0.48827886710239654,"d":"48.8%"}},{"$f":"K16/K11","v":{"v":0.49919114516815666,"d":"49.9%"}},{"$f":"L16/L11","v":{"v":0.50131189166314,"d":"50.1%"}},{"$f":"M16/M11","v":{"v":0.4868018204385602,"d":"48.7%"}},{"$f":"N16/N11","v":{"v":0.48893459481694773,"d":"48.9%"}},{"$f":"O16/O11","v":{"v":0.4992354124748491,"d":"49.9%"}},{"$f":"P16/P11","v":{"v":0.5012404961984794,"d":"50.1%"}}]
[null,null,"Sales and marketing",null,{"$f":"-E49","v":{"v":-19000,"d":"(19,000)"}},{"$f":"-F49","v":{"v":-19250,"d":"(19,250)"}},{"$f":"-G49","v":{"v":-19500,"d":"(19,500)"}},{"$f":"-H49","v":{"v":-19750,"d":"(19,750)"}},{"$f":"-I49","v":{"v":-20000,"d":"(20,000)"}},{"$f":"-J49","v":{"v":-20250,"d":"(20,250)"}},{"$f":"-K49","v":{"v":-20500,"d":"(20,500)"}},{"$f":"-L49","v":{"v":-20750,"d":"(20,750)"}},{"$f":"-M49","v":{"v":-21000,"d":"(21,000)"}},{"$f":"-N49","v":{"v":-21250,"d":"(21,250)"}},{"$f":"-O49","v":{"v":-21500,"d":"(21,500)"}},{"$f":"-P49","v":{"v":-21750,"d":"(21,750)"}}]
[null,null,"Management and admin payroll",null,{"$f":"-E50","v":{"v":-41000,"d":"(41,000)"}},{"$f":"-F50","v":{"v":-41250,"d":"(41,250)"}},{"$f":"-G50","v":{"v":-41500,"d":"(41,500)"}},{"$f":"-H50","v":{"v":-41750,"d":"(41,750)"}},{"$f":"-I50","v":{"v":-42000,"d":"(42,000)"}},{"$f":"-J50","v":{"v":-42250,"d":"(42,250)"}},{"$f":"-K50","v":{"v":-42500,"d":"(42,500)"}},{"$f":"-L50","v":{"v":-42750,"d":"(42,750)"}},{"$f":"-M50","v":{"v":-43000,"d":"(43,000)"}},{"$f":"-N50","v":{"v":-43250,"d":"(43,250)"}},{"$f":"-O50","v":{"v":-43500,"d":"(43,500)"}},{"$f":"-P50","v":{"v":-43750,"d":"(43,750)"}}]
[null,null,"Office and general costs",null,{"$f":"-E51","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-F51","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-G51","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-H51","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-I51","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-J51","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-K51","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-L51","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-M51","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-N51","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-O51","v":{"v":-10500,"d":"(10,500)"}},{"$f":"-P51","v":{"v":-10500,"d":"(10,500)"}}]
[null,null,"Professional fees",null,{"$f":"-E52","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-F52","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-G52","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-H52","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-I52","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-J52","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-K52","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-L52","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-M52","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-N52","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-O52","v":{"v":-6500,"d":"(6,500)"}},{"$f":"-P52","v":{"v":-6500,"d":"(6,500)"}}]
[null,null,"Operating expenses",null,{"$f":"SUM(E18:E21)","v":{"v":-77000,"d":"(€77,000)"}},{"$f":"SUM(F18:F21)","v":{"v":-77500,"d":"(€77,500)"}},{"$f":"SUM(G18:G21)","v":{"v":-78000,"d":"(€78,000)"}},{"$f":"SUM(H18:H21)","v":{"v":-78500,"d":"(€78,500)"}},{"$f":"SUM(I18:I21)","v":{"v":-79000,"d":"(€79,000)"}},{"$f":"SUM(J18:J21)","v":{"v":-79500,"d":"(€79,500)"}},{"$f":"SUM(K18:K21)","v":{"v":-80000,"d":"(€80,000)"}},{"$f":"SUM(L18:L21)","v":{"v":-80500,"d":"(€80,500)"}},{"$f":"SUM(M18:M21)","v":{"v":-81000,"d":"(€81,000)"}},{"$f":"SUM(N18:N21)","v":{"v":-81500,"d":"(€81,500)"}},{"$f":"SUM(O18:O21)","v":{"v":-82000,"d":"(€82,000)"}},{"$f":"SUM(P18:P21)","v":{"v":-82500,"d":"(€82,500)"}}]
[null,null,"EBITDA",null,{"$f":"SUM(E16,E22)","v":{"v":52875,"d":"€52,875"}},{"$f":"SUM(F16,F22)","v":{"v":53875,"d":"€53,875"}},{"$f":"SUM(G16,G22)","v":{"v":59875,"d":"€59,875"}},{"$f":"SUM(H16,H22)","v":{"v":60875,"d":"€60,875"}},{"$f":"SUM(I16,I22)","v":{"v":59575,"d":"€59,575"}},{"$f":"SUM(J16,J22)","v":{"v":60575,"d":"€60,575"}},{"$f":"SUM(K16,K22)","v":{"v":66575,"d":"€66,575"}},{"$f":"SUM(L16,L22)","v":{"v":67575,"d":"€67,575"}},{"$f":"SUM(M16,M22)","v":{"v":66075,"d":"€66,075"}},{"$f":"SUM(N16,N22)","v":{"v":67075,"d":"€67,075"}},{"$f":"SUM(O16,O22)","v":{"v":73075,"d":"€73,075"}},{"$f":"SUM(P16,P22)","v":{"v":74075,"d":"€74,075"}}]
[null,null,"EBITDA margin",null,{"$f":"E23/E11","v":{"v":0.1972027972027972,"d":"19.7%"}},{"$f":"F23/F11","v":{"v":0.1996294580824456,"d":"20.0%"}},{"$f":"G23/G11","v":{"v":0.21644826028016267,"d":"21.6%"}},{"$f":"H23/H11","v":{"v":0.21867983834755275,"d":"21.9%"}},{"$f":"I23/I11","v":{"v":0.20894344585708022,"d":"20.9%"}},{"$f":"J23/J11","v":{"v":0.21115468409586058,"d":"21.1%"}},{"$f":"K23/K11","v":{"v":0.22673478075776926,"d":"22.7%"}},{"$f":"L23/L11","v":{"v":0.22877697841726619,"d":"22.9%"}},{"$f":"M23/M11","v":{"v":0.21870086884567647,"d":"21.9%"}},{"$f":"N23/N11","v":{"v":0.2207322089675031,"d":"22.1%"}},{"$f":"O23/O11","v":{"v":0.23525150905432596,"d":"23.5%"}},{"$f":"P23/P11","v":{"v":0.23713485394157663,"d":"23.7%"}}]
[null,null,"Depreciation",null,{"$f":"-('Assumptions'!$E$75+SUM($E54:E54)/'Assumptions'!$E$76)","v":{"v":-2777.777777777778,"d":"(2,778)"}},{"$f":"-('Assumptions'!$E$75+SUM($E54:F54)/'Assumptions'!$E$76)","v":{"v":-3055.5555555555557,"d":"(3,056)"}},{"$f":"-('Assumptions'!$E$75+SUM($E54:G54)/'Assumptions'!$E$76)","v":{"v":-3333.3333333333335,"d":"(3,333)"}},{"$f":"-('Assumptions'!$E$75+SUM($E54:H54)/'Assumptions'!$E$76)","v":{"v":-3611.1111111111113,"d":"(3,611)"}},{"$f":"-('Assumptions'!$E$75+SUM($E54:I54)/'Assumptions'!$E$76)","v":{"v":-3888.8888888888887,"d":"(3,889)"}},{"$f":"-('Assumptions'!$E$75+SUM($E54:J54)/'Assumptions'!$E$76)","v":{"v":-4166.666666666667,"d":"(4,167)"}},{"$f":"-('Assumptions'!$E$75+SUM($E54:K54)/'Assumptions'!$E$76)","v":{"v":-4444.444444444444,"d":"(4,444)"}},{"$f":"-('Assumptions'!$E$75+SUM($E54:L54)/'Assumptions'!$E$76)","v":{"v":-4722.222222222223,"d":"(4,722)"}},{"$f":"-('Assumptions'!$E$75+SUM($E54:M54)/'Assumptions'!$E$76)","v":{"v":-5000,"d":"(5,000)"}},{"$f":"-('Assumptions'!$E$75+SUM($E54:N54)/'Assumptions'!$E$76)","v":{"v":-5277.777777777777,"d":"(5,278)"}},{"$f":"-('Assumptions'!$E$75+SUM($E54:O54)/'Assumptions'!$E$76)","v":{"v":-5555.555555555556,"d":"(5,556)"}},{"$f":"-('Assumptions'!$E$75+SUM($E54:P54)/'Assumptions'!$E$76)","v":{"v":-5833.333333333334,"d":"(5,833)"}}]
[null,null,"EBIT",null,{"$f":"SUM(E23,E25)","v":{"v":50097.22222222222,"d":"€50,097"}},{"$f":"SUM(F23,F25)","v":{"v":50819.444444444445,"d":"€50,819"}},{"$f":"SUM(G23,G25)","v":{"v":56541.666666666664,"d":"€56,542"}},{"$f":"SUM(H23,H25)","v":{"v":57263.88888888889,"d":"€57,264"}},{"$f":"SUM(I23,I25)","v":{"v":55686.11111111111,"d":"€55,686"}},{"$f":"SUM(J23,J25)","v":{"v":56408.333333333336,"d":"€56,408"}},{"$f":"SUM(K23,K25)","v":{"v":62130.555555555555,"d":"€62,131"}},{"$f":"SUM(L23,L25)","v":{"v":62852.77777777778,"d":"€62,853"}},{"$f":"SUM(M23,M25)","v":{"v":61075,"d":"€61,075"}},{"$f":"SUM(N23,N25)","v":{"v":61797.22222222222,"d":"€61,797"}},{"$f":"SUM(O23,O25)","v":{"v":67519.44444444444,"d":"€67,519"}},{"$f":"SUM(P23,P25)","v":{"v":68241.66666666667,"d":"€68,242"}}]
[null,null,"Interest",null,{"$f":"-('Actual inputs'!$E$48-0*'Assumptions'!$E$77)*'Assumptions'!$E$73/12","v":{"v":-900,"d":"(900)"}},{"$f":"-('Actual inputs'!$E$48-1*'Assumptions'!$E$77)*'Assumptions'!$E$73/12","v":{"v":-875,"d":"(875)"}},{"$f":"-('Actual inputs'!$E$48-2*'Assumptions'!$E$77)*'Assumptions'!$E$73/12","v":{"v":-850,"d":"(850)"}},{"$f":"-('Actual inputs'!$E$48-3*'Assumptions'!$E$77)*'Assumptions'!$E$73/12","v":{"v":-825,"d":"(825)"}},{"$f":"-('Actual inputs'!$E$48-4*'Assumptions'!$E$77)*'Assumptions'!$E$73/12","v":{"v":-800,"d":"(800)"}},{"$f":"-('Actual inputs'!$E$48-5*'Assumptions'!$E$77)*'Assumptions'!$E$73/12","v":{"v":-775,"d":"(775)"}},{"$f":"-('Actual inputs'!$E$48-6*'Assumptions'!$E$77)*'Assumptions'!$E$73/12","v":{"v":-750,"d":"(750)"}},{"$f":"-('Actual inputs'!$E$48-7*'Assumptions'!$E$77)*'Assumptions'!$E$73/12","v":{"v":-725,"d":"(725)"}},{"$f":"-('Actual inputs'!$E$48-8*'Assumptions'!$E$77)*'Assumptions'!$E$73/12","v":{"v":-700,"d":"(700)"}},{"$f":"-('Actual inputs'!$E$48-9*'Assumptions'!$E$77)*'Assumptions'!$E$73/12","v":{"v":-675,"d":"(675)"}},{"$f":"-('Actual inputs'!$E$48-10*'Assumptions'!$E$77)*'Assumptions'!$E$73/12","v":{"v":-650,"d":"(650)"}},{"$f":"-('Actual inputs'!$E$48-11*'Assumptions'!$E$77)*'Assumptions'!$E$73/12","v":{"v":-625,"d":"(625)"}}]
[null,null,"Profit before tax",null,{"$f":"SUM(E26:E27)","v":{"v":49197.22222222222,"d":"€49,197"}},{"$f":"SUM(F26:F27)","v":{"v":49944.444444444445,"d":"€49,944"}},{"$f":"SUM(G26:G27)","v":{"v":55691.666666666664,"d":"€55,692"}},{"$f":"SUM(H26:H27)","v":{"v":56438.88888888889,"d":"€56,439"}},{"$f":"SUM(I26:I27)","v":{"v":54886.11111111111,"d":"€54,886"}},{"$f":"SUM(J26:J27)","v":{"v":55633.333333333336,"d":"€55,633"}},{"$f":"SUM(K26:K27)","v":{"v":61380.555555555555,"d":"€61,381"}},{"$f":"SUM(L26:L27)","v":{"v":62127.77777777778,"d":"€62,128"}},{"$f":"SUM(M26:M27)","v":{"v":60375,"d":"€60,375"}},{"$f":"SUM(N26:N27)","v":{"v":61122.22222222222,"d":"€61,122"}},{"$f":"SUM(O26:O27)","v":{"v":66869.44444444444,"d":"€66,869"}},{"$f":"SUM(P26:P27)","v":{"v":67616.66666666667,"d":"€67,617"}}]
[null,null,"Illustrative tax expense",null,{"$f":"-MAX(0,E28)*'Assumptions'!$E$72","v":{"v":-9839.444444444445,"d":"(9,839)"}},{"$f":"-MAX(0,F28)*'Assumptions'!$E$72","v":{"v":-9988.88888888889,"d":"(9,989)"}},{"$f":"-MAX(0,G28)*'Assumptions'!$E$72","v":{"v":-11138.333333333334,"d":"(11,138)"}},{"$f":"-MAX(0,H28)*'Assumptions'!$E$72","v":{"v":-11287.77777777778,"d":"(11,288)"}},{"$f":"-MAX(0,I28)*'Assumptions'!$E$72","v":{"v":-10977.222222222223,"d":"(10,977)"}},{"$f":"-MAX(0,J28)*'Assumptions'!$E$72","v":{"v":-11126.666666666668,"d":"(11,127)"}},{"$f":"-MAX(0,K28)*'Assumptions'!$E$72","v":{"v":-12276.111111111111,"d":"(12,276)"}},{"$f":"-MAX(0,L28)*'Assumptions'!$E$72","v":{"v":-12425.555555555557,"d":"(12,426)"}},{"$f":"-MAX(0,M28)*'Assumptions'!$E$72","v":{"v":-12075,"d":"(12,075)"}},{"$f":"-MAX(0,N28)*'Assumptions'!$E$72","v":{"v":-12224.444444444445,"d":"(12,224)"}},{"$f":"-MAX(0,O28)*'Assumptions'!$E$72","v":{"v":-13373.888888888889,"d":"(13,374)"}},{"$f":"-MAX(0,P28)*'Assumptions'!$E$72","v":{"v":-13523.333333333336,"d":"(13,523)"}}]
[null,null,"Net profit",null,{"$f":"SUM(E28:E29)","v":{"v":39357.777777777774,"d":"€39,358"}},{"$f":"SUM(F28:F29)","v":{"v":39955.555555555555,"d":"€39,956"}},{"$f":"SUM(G28:G29)","v":{"v":44553.33333333333,"d":"€44,553"}},{"$f":"SUM(H28:H29)","v":{"v":45151.11111111111,"d":"€45,151"}},{"$f":"SUM(I28:I29)","v":{"v":43908.88888888889,"d":"€43,909"}},{"$f":"SUM(J28:J29)","v":{"v":44506.66666666667,"d":"€44,507"}},{"$f":"SUM(K28:K29)","v":{"v":49104.444444444445,"d":"€49,104"}},{"$f":"SUM(L28:L29)","v":{"v":49702.222222222226,"d":"€49,702"}},{"$f":"SUM(M28:M29)","v":{"v":48300,"d":"€48,300"}},{"$f":"SUM(N28:N29)","v":{"v":48897.777777777774,"d":"€48,898"}},{"$f":"SUM(O28:O29)","v":{"v":53495.55555555555,"d":"€53,496"}},{"$f":"SUM(P28:P29)","v":{"v":54093.333333333336,"d":"€54,093"}}]
[]
[]
[]
[]
[null,null,"Original budget approved for this fictional planning exercise."]
[null,null,"Original plan inputs"]
[]
[null,null,"Active retainers",null,19,19,20,20,21,21,22,22,23,23,24,24]
[null,null,"Monthly retainer fee",null,{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"}]
[null,null,"Billable project days",null,155,157,159,161,163,165,167,169,171,173,175,177]
[null,null,"Project day rate",null,875,875,875,875,875,875,875,875,875,875,875,875]
[null,null,"Implementations completed",null,3,3,3,3,3,3,3,3,3,3,3,3]
[null,null,"Implementation fee",null,{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"},{"v":12500,"d":"12,500"}]
[null,null,"Paid delivery FTE",null,20,20,20,20,21,21,21,21,22,22,22,22]
[null,null,"Monthly loaded pay per FTE",null,{"v":5200,"d":"5,200"},{"v":5200,"d":"5,200"},{"v":5200,"d":"5,200"},{"v":5200,"d":"5,200"},{"v":5300,"d":"5,300"},{"v":5300,"d":"5,300"},{"v":5300,"d":"5,300"},{"v":5300,"d":"5,300"},{"v":5400,"d":"5,400"},{"v":5400,"d":"5,400"},{"v":5400,"d":"5,400"},{"v":5400,"d":"5,400"}]
[null,null,"Subcontractor days",null,45,45,45,45,45,45,45,45,45,45,45,45]
[null,null,"Subcontractor day rate",null,550,550,550,550,550,550,550,550,550,550,550,550]
[null,null,"Direct software",null,{"v":9500,"d":"9,500"},{"v":9750,"d":"9,750"},{"v":10000,"d":"10,000"},{"v":10250,"d":"10,250"},{"v":10500,"d":"10,500"},{"v":10750,"d":"10,750"},{"v":11000,"d":"11,000"},{"v":11250,"d":"11,250"},{"v":11500,"d":"11,500"},{"v":11750,"d":"11,750"},{"v":12000,"d":"12,000"},{"v":12250,"d":"12,250"}]
[null,null,"Sales and marketing",null,{"v":19000,"d":"19,000"},{"v":19250,"d":"19,250"},{"v":19500,"d":"19,500"},{"v":19750,"d":"19,750"},{"v":20000,"d":"20,000"},{"v":20250,"d":"20,250"},{"v":20500,"d":"20,500"},{"v":20750,"d":"20,750"},{"v":21000,"d":"21,000"},{"v":21250,"d":"21,250"},{"v":21500,"d":"21,500"},{"v":21750,"d":"21,750"}]
[null,null,"Management and admin payroll",null,{"v":41000,"d":"41,000"},{"v":41250,"d":"41,250"},{"v":41500,"d":"41,500"},{"v":41750,"d":"41,750"},{"v":42000,"d":"42,000"},{"v":42250,"d":"42,250"},{"v":42500,"d":"42,500"},{"v":42750,"d":"42,750"},{"v":43000,"d":"43,000"},{"v":43250,"d":"43,250"},{"v":43500,"d":"43,500"},{"v":43750,"d":"43,750"}]
[null,null,"Office and general costs",null,{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"}]
[null,null,"Professional fees",null,{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"},{"v":6500,"d":"6,500"}]
[]
[null,null,"Budget capital expenditure",null,{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"}]

{"sheet":"Actual inputs","index":10,"n_rows":60,"n_cols":16,"rows_kept":60}
[]
[null,null,"Actual inputs"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR · entirely fictional"]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Active retainers",null,18,19,19,20,21,21,22,22]
[null,null,"Monthly retainer fee",null,{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"},{"v":5000,"d":"5,000"}]
[null,null,"Billable project days",null,135,140,150,155,152,145,158,150]
[null,null,"Project day rate",null,850,850,850,850,850,850,850,850]
[null,null,"Implementations completed",null,2,2,3,3,2,3,2,2]
[null,null,"Implementation fee",null,{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"},{"v":12000,"d":"12,000"}]
[null,null,"Paid delivery FTE",null,20,20,20,21,21,21,22,22]
[null,null,"Monthly loaded pay per FTE",null,{"v":5200,"d":"5,200"},{"v":5200,"d":"5,200"},{"v":5200,"d":"5,200"},{"v":5300,"d":"5,300"},{"v":5300,"d":"5,300"},{"v":5300,"d":"5,300"},{"v":5400,"d":"5,400"},{"v":5400,"d":"5,400"}]
[null,null,"Subcontractor days",null,42,44,47,48,51,56,60,65]
[null,null,"Subcontractor day rate",null,550,550,550,575,575,575,600,600]
[null,null,"Direct software",null,{"v":9000,"d":"9,000"},{"v":9000,"d":"9,000"},{"v":9500,"d":"9,500"},{"v":9500,"d":"9,500"},{"v":10000,"d":"10,000"},{"v":10000,"d":"10,000"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"}]
[null,null,"Sales and marketing",null,{"v":18000,"d":"18,000"},{"v":18000,"d":"18,000"},{"v":19000,"d":"19,000"},{"v":19000,"d":"19,000"},{"v":20000,"d":"20,000"},{"v":20000,"d":"20,000"},{"v":22000,"d":"22,000"},{"v":22000,"d":"22,000"}]
[null,null,"Management and admin payroll",null,{"v":40000,"d":"40,000"},{"v":40000,"d":"40,000"},{"v":40000,"d":"40,000"},{"v":42000,"d":"42,000"},{"v":42000,"d":"42,000"},{"v":42000,"d":"42,000"},{"v":44000,"d":"44,000"},{"v":44000,"d":"44,000"}]
[null,null,"Office and general costs",null,{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"},{"v":10500,"d":"10,500"}]
[null,null,"Professional fees",null,{"v":6000,"d":"6,000"},{"v":6000,"d":"6,000"},{"v":7500,"d":"7,500"},{"v":6000,"d":"6,000"},{"v":6500,"d":"6,500"},{"v":8000,"d":"8,000"},{"v":7000,"d":"7,000"},{"v":8100,"d":"8,100"}]
[null,null,"Accounts receivable",null,{"v":190000,"d":"190,000"},{"v":205000,"d":"205,000"},{"v":215000,"d":"215,000"},{"v":245000,"d":"245,000"},{"v":260000,"d":"260,000"},{"v":290000,"d":"290,000"},{"v":325000,"d":"325,000"},{"v":360000,"d":"360,000"}]
[null,null,"Accounts payable",null,{"v":56000,"d":"56,000"},{"v":58000,"d":"58,000"},{"v":60000,"d":"60,000"},{"v":66000,"d":"66,000"},{"v":61000,"d":"61,000"},{"v":65000,"d":"65,000"},{"v":70000,"d":"70,000"},{"v":78000,"d":"78,000"}]
[null,null,"Accruals",null,{"v":28000,"d":"28,000"},{"v":29000,"d":"29,000"},{"v":30000,"d":"30,000"},{"v":31000,"d":"31,000"},{"v":32000,"d":"32,000"},{"v":33000,"d":"33,000"},{"v":34000,"d":"34,000"},{"v":36000,"d":"36,000"}]
[null,null,"Prepayments",null,{"v":18000,"d":"18,000"},{"v":18000,"d":"18,000"},{"v":20000,"d":"20,000"},{"v":18000,"d":"18,000"},{"v":18000,"d":"18,000"},{"v":24000,"d":"24,000"},{"v":22000,"d":"22,000"},{"v":20000,"d":"20,000"}]
[null,null,"Deferred revenue",null,{"v":50000,"d":"50,000"},{"v":52000,"d":"52,000"},{"v":54000,"d":"54,000"},{"v":58000,"d":"58,000"},{"v":60000,"d":"60,000"},{"v":56000,"d":"56,000"},{"v":58000,"d":"58,000"},{"v":64000,"d":"64,000"}]
[null,null,"Cash capital expenditure",null,{"v":12000,"d":"12,000"},0,{"v":24000,"d":"24,000"},0,0,{"v":30000,"d":"30,000"},0,{"v":18000,"d":"18,000"}]
[null,null,"Tax cash payment",null,0,0,{"v":20000,"d":"20,000"},0,0,{"v":18000,"d":"18,000"},0,0]
{"$rows_empty":7}
[null,null,"Opening balances at 31 December 2025"]
[]
[null,null,"Cash",null,{"v":250000,"d":"250,000"}]
[null,null,"Accounts receivable",null,{"v":170000,"d":"170,000"}]
[null,null,"Prepayments",null,{"v":20000,"d":"20,000"}]
[null,null,"Fixed assets at cost",null,{"v":120000,"d":"120,000"}]
[null,null,"Accumulated depreciation",null,{"v":36000,"d":"36,000"}]
[null,null,"Accounts payable",null,{"v":55000,"d":"55,000"}]
[null,null,"Accruals",null,{"v":26000,"d":"26,000"}]
[null,null,"Deferred revenue",null,{"v":48000,"d":"48,000"}]
[null,null,"Tax payable",null,{"v":12000,"d":"12,000"}]
[null,null,"Debt",null,{"v":180000,"d":"180,000"}]
[null,null,"Share capital",null,{"v":100000,"d":"100,000"}]
[null,null,"Retained earnings",null,{"v":103000,"d":"103,000"}]
{"$rows_empty":7}
[null,null,"Source: invented data generated for this demonstration."]
[]
[null,null,"Blue numbers in amber cells are editable synthetic source inputs."]

{"sheet":"Ledger Aug","index":11,"n_rows":38,"n_cols":10,"rows_kept":38}
[]
[null,null,"Ledger Aug"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR · entirely fictional"]
[]
[]
[null,null,"Account","Mapped line","Debit EUR","Credit EUR","Statement","Model EUR","TB signed EUR","Difference"]
[null,null,"1001","Cash",{"v":155875,"d":"155,875"},0,"Balance sheet",{"$f":"'Balance sheet'!L8","v":{"v":155875,"d":"155,875"}},{"$f":"E8-F8","v":{"v":155875,"d":"155,875"}},{"$f":"H8-I8","v":{"v":0,"d":"0.00"}}]
[null,null,"1002","Accounts receivable",{"v":360000,"d":"360,000"},0,"Balance sheet",{"$f":"'Balance sheet'!L9","v":{"v":360000,"d":"360,000"}},{"$f":"E9-F9","v":{"v":360000,"d":"360,000"}},{"$f":"H9-I9","v":{"v":0,"d":"0.00"}}]
[null,null,"1003","Prepayments",{"v":20000,"d":"20,000"},0,"Balance sheet",{"$f":"'Balance sheet'!L10","v":{"v":20000,"d":"20,000"}},{"$f":"E10-F10","v":{"v":20000,"d":"20,000"}},{"$f":"H10-I10","v":{"v":0,"d":"0.00"}}]
[null,null,"1004","Fixed assets at cost",{"v":204000,"d":"204,000"},0,"Balance sheet",{"$f":"'Balance sheet'!L13","v":{"v":204000,"d":"204,000"}},{"$f":"E11-F11","v":{"v":204000,"d":"204,000"}},{"$f":"H11-I11","v":{"v":0,"d":"0.00"}}]
[null,null,"2005","Accumulated depreciation",0,{"v":65666.66666666667,"d":"65,667"},"Balance sheet",{"$f":"'Balance sheet'!L14","v":{"v":65666.66666666667,"d":"65,667"}},{"$f":"F12-E12","v":{"v":65666.66666666667,"d":"65,667"}},{"$f":"H12-I12","v":{"v":0,"d":"0.00"}}]
[null,null,"2006","Accounts payable",0,{"v":78000,"d":"78,000"},"Balance sheet",{"$f":"'Balance sheet'!L17","v":{"v":78000,"d":"78,000"}},{"$f":"F13-E13","v":{"v":78000,"d":"78,000"}},{"$f":"H13-I13","v":{"v":0,"d":"0.00"}}]
[null,null,"2007","Accruals",0,{"v":36000,"d":"36,000"},"Balance sheet",{"$f":"'Balance sheet'!L18","v":{"v":36000,"d":"36,000"}},{"$f":"F14-E14","v":{"v":36000,"d":"36,000"}},{"$f":"H14-I14","v":{"v":0,"d":"0.00"}}]
[null,null,"2008","Deferred revenue",0,{"v":64000,"d":"64,000"},"Balance sheet",{"$f":"'Balance sheet'!L19","v":{"v":64000,"d":"64,000"}},{"$f":"F15-E15","v":{"v":64000,"d":"64,000"}},{"$f":"H15-I15","v":{"v":0,"d":"0.00"}}]
[null,null,"2009","Tax payable",0,{"v":9841.666666666668,"d":"9,842"},"Balance sheet",{"$f":"'Balance sheet'!L20","v":{"v":9841.666666666668,"d":"9,842"}},{"$f":"F16-E16","v":{"v":9841.666666666668,"d":"9,842"}},{"$f":"H16-I16","v":{"v":0,"d":"0.00"}}]
[null,null,"2010","Debt",0,{"v":140000,"d":"140,000"},"Balance sheet",{"$f":"'Balance sheet'!L22","v":{"v":140000,"d":"140,000"}},{"$f":"F17-E17","v":{"v":140000,"d":"140,000"}},{"$f":"H17-I17","v":{"v":0,"d":"0.00"}}]
[null,null,"2011","Share capital",0,{"v":100000,"d":"100,000"},"Balance sheet",{"$f":"'Balance sheet'!L24","v":{"v":100000,"d":"100,000"}},{"$f":"F18-E18","v":{"v":100000,"d":"100,000"}},{"$f":"H18-I18","v":{"v":0,"d":"0.00"}}]
[null,null,"2012","Retained earnings",0,{"v":103000,"d":"103,000"},"Balance sheet",{"$f":"'Balance sheet'!L25-SUM('P&L'!E30:L30)","v":{"v":103000,"d":"103,000"}},{"$f":"F19-E19","v":{"v":103000,"d":"103,000"}},{"$f":"H19-I19","v":{"v":0,"d":"0.00"}}]
[null,null,"4013","Retainers",0,{"v":810000,"d":"810,000"},"P&L YTD",{"$f":"SUM('P&L'!E8:L8)","v":{"v":810000,"d":"810,000"}},{"$f":"F20-E20","v":{"v":810000,"d":"810,000"}},{"$f":"H20-I20","v":{"v":0,"d":"0.00"}}]
[null,null,"4014","Projects",0,{"v":1007250,"d":"1,007,250"},"P&L YTD",{"$f":"SUM('P&L'!E9:L9)","v":{"v":1007250,"d":"1,007,250"}},{"$f":"F21-E21","v":{"v":1007250,"d":"1,007,250"}},{"$f":"H21-I21","v":{"v":0,"d":"0.00"}}]
[null,null,"4015","Implementation",0,{"v":228000,"d":"228,000"},"P&L YTD",{"$f":"SUM('P&L'!E10:L10)","v":{"v":228000,"d":"228,000"}},{"$f":"F22-E22","v":{"v":228000,"d":"228,000"}},{"$f":"H22-I22","v":{"v":0,"d":"0.00"}}]
[null,null,"5016","Direct payroll",{"v":883500,"d":"883,500"},0,"P&L YTD",{"$f":"SUM('P&L'!E12:L12)","v":{"v":-883500,"d":"(883,500)"}},{"$f":"F23-E23","v":{"v":-883500,"d":"(883,500)"}},{"$f":"H23-I23","v":{"v":0,"d":"0.00"}}]
[null,null,"5017","Subcontractors",{"v":237275,"d":"237,275"},0,"P&L YTD",{"$f":"SUM('P&L'!E13:L13)","v":{"v":-237275,"d":"(237,275)"}},{"$f":"F24-E24","v":{"v":-237275,"d":"(237,275)"}},{"$f":"H24-I24","v":{"v":0,"d":"0.00"}}]
[null,null,"5018","Direct software",{"v":78000,"d":"78,000"},0,"P&L YTD",{"$f":"SUM('P&L'!E14:L14)","v":{"v":-78000,"d":"(78,000)"}},{"$f":"F25-E25","v":{"v":-78000,"d":"(78,000)"}},{"$f":"H25-I25","v":{"v":0,"d":"0.00"}}]
[null,null,"5019","Sales and marketing",{"v":158000,"d":"158,000"},0,"P&L YTD",{"$f":"SUM('P&L'!E18:L18)","v":{"v":-158000,"d":"(158,000)"}},{"$f":"F26-E26","v":{"v":-158000,"d":"(158,000)"}},{"$f":"H26-I26","v":{"v":0,"d":"0.00"}}]
[null,null,"5020","Management and admin payroll",{"v":334000,"d":"334,000"},0,"P&L YTD",{"$f":"SUM('P&L'!E19:L19)","v":{"v":-334000,"d":"(334,000)"}},{"$f":"F27-E27","v":{"v":-334000,"d":"(334,000)"}},{"$f":"H27-I27","v":{"v":0,"d":"0.00"}}]
[null,null,"5021","Office and general costs",{"v":84000,"d":"84,000"},0,"P&L YTD",{"$f":"SUM('P&L'!E20:L20)","v":{"v":-84000,"d":"(84,000)"}},{"$f":"F28-E28","v":{"v":-84000,"d":"(84,000)"}},{"$f":"H28-I28","v":{"v":0,"d":"0.00"}}]
[null,null,"5022","Professional fees",{"v":55100,"d":"55,100"},0,"P&L YTD",{"$f":"SUM('P&L'!E21:L21)","v":{"v":-55100,"d":"(55,100)"}},{"$f":"F29-E29","v":{"v":-55100,"d":"(55,100)"}},{"$f":"H29-I29","v":{"v":0,"d":"0.00"}}]
[null,null,"5023","Depreciation",{"v":29666.666666666664,"d":"29,667"},0,"P&L YTD",{"$f":"SUM('P&L'!E25:L25)","v":{"v":-29666.666666666664,"d":"(29,667)"}},{"$f":"F30-E30","v":{"v":-29666.666666666664,"d":"(29,667)"}},{"$f":"H30-I30","v":{"v":0,"d":"0.00"}}]
[null,null,"5024","Interest",{"v":6500,"d":"6,500"},0,"P&L YTD",{"$f":"SUM('P&L'!E27:L27)","v":{"v":-6500,"d":"(6,500)"}},{"$f":"F31-E31","v":{"v":-6500,"d":"(6,500)"}},{"$f":"H31-I31","v":{"v":0,"d":"0.00"}}]
[null,null,"5025","Illustrative tax expense",{"v":35841.66666666667,"d":"35,842"},0,"P&L YTD",{"$f":"SUM('P&L'!E29:L29)","v":{"v":-35841.66666666667,"d":"(35,842)"}},{"$f":"F32-E32","v":{"v":-35841.66666666667,"d":"(35,842)"}},{"$f":"H32-I32","v":{"v":0,"d":"0.00"}}]
[]
[{"$nulls":3},"Trial balance totals",{"$f":"SUM(E8:E32)","v":{"v":2641758.333333333,"d":"2,641,758"}},{"$f":"SUM(F8:F32)","v":{"v":2641758.3333333335,"d":"2,641,758"}},{"$nulls":3},{"$f":"E34-F34","v":{"v":-4.656612873077393e-10,"d":"(0.00)"}}]
[]
[]
[null,null,"Unclosed YTD TB: opening retained earnings and Jan–Aug income accounts."]
[null,null,"This synthetic snapshot tests mapping and model edits. It is not external ledger evidence."]

{"sheet":"Forecast review","index":12,"n_rows":32,"n_cols":16,"rows_kept":32}
[]
[null,null,"Forecast review"]
[]
[null,null,"Selected case",null,{"$f":"'Assumptions'!$G$4","v":"Base"},null,null,"EUR · entirely fictional"]
[]
[{"$nulls":4},"Actual","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast","Forecast","Forecast"]
[{"$nulls":4},"2026-01-01","2026-02-01","2026-03-01","2026-04-01","2026-05-01","2026-06-01","2026-07-01","2026-08-01","2026-09-01","2026-10-01","2026-11-01","2026-12-01"]
[null,null,"Balance sheet assets less liabilities/equity",null,{"$f":"'Balance sheet'!E16-'Balance sheet'!E27","v":{"v":-1.1641532182693481e-10,"d":"(0.00)"}},{"$f":"'Balance sheet'!F16-'Balance sheet'!F27","v":{"v":1.1641532182693481e-10,"d":"0.00"}},{"$f":"'Balance sheet'!G16-'Balance sheet'!G27","v":{"v":1.1641532182693481e-10,"d":"0.00"}},{"$f":"'Balance sheet'!H16-'Balance sheet'!H27","v":{"v":1.1641532182693481e-10,"d":"0.00"}},{"$f":"'Balance sheet'!I16-'Balance sheet'!I27","v":{"v":1.1641532182693481e-10,"d":"0.00"}},{"$f":"'Balance sheet'!J16-'Balance sheet'!J27","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!K16-'Balance sheet'!K27","v":{"v":-1.1641532182693481e-10,"d":"(0.00)"}},{"$f":"'Balance sheet'!L16-'Balance sheet'!L27","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!M16-'Balance sheet'!M27","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!N16-'Balance sheet'!N27","v":{"v":-1.1641532182693481e-10,"d":"(0.00)"}},{"$f":"'Balance sheet'!O16-'Balance sheet'!O27","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!P16-'Balance sheet'!P27","v":{"v":-1.1641532182693481e-10,"d":"(0.00)"}}]
[null,null,"Cash flow closing less balance-sheet cash",null,{"$f":"'Cash flow'!E23-'Balance sheet'!E8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!F23-'Balance sheet'!F8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!G23-'Balance sheet'!G8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!H23-'Balance sheet'!H8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!I23-'Balance sheet'!I8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!J23-'Balance sheet'!J8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!K23-'Balance sheet'!K8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!L23-'Balance sheet'!L8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!M23-'Balance sheet'!M8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!N23-'Balance sheet'!N8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!O23-'Balance sheet'!O8","v":{"v":0,"d":"0.00"}},{"$f":"'Cash flow'!P23-'Balance sheet'!P8","v":{"v":0,"d":"0.00"}}]
[null,null,"Fixed assets roll-forward",null,{"$f":"'Assets debt'!E10-'Assets debt'!E8-'Assets debt'!E9","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!F10-'Assets debt'!F8-'Assets debt'!F9","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!G10-'Assets debt'!G8-'Assets debt'!G9","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!H10-'Assets debt'!H8-'Assets debt'!H9","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!I10-'Assets debt'!I8-'Assets debt'!I9","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!J10-'Assets debt'!J8-'Assets debt'!J9","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!K10-'Assets debt'!K8-'Assets debt'!K9","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!L10-'Assets debt'!L8-'Assets debt'!L9","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!M10-'Assets debt'!M8-'Assets debt'!M9","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!N10-'Assets debt'!N8-'Assets debt'!N9","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!O10-'Assets debt'!O8-'Assets debt'!O9","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!P10-'Assets debt'!P8-'Assets debt'!P9","v":{"v":0,"d":"0.00"}}]
[null,null,"Debt roll-forward",null,{"$f":"'Assets debt'!E20-'Assets debt'!E18+'Assets debt'!E19","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!F20-'Assets debt'!F18+'Assets debt'!F19","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!G20-'Assets debt'!G18+'Assets debt'!G19","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!H20-'Assets debt'!H18+'Assets debt'!H19","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!I20-'Assets debt'!I18+'Assets debt'!I19","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!J20-'Assets debt'!J18+'Assets debt'!J19","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!K20-'Assets debt'!K18+'Assets debt'!K19","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!L20-'Assets debt'!L18+'Assets debt'!L19","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!M20-'Assets debt'!M18+'Assets debt'!M19","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!N20-'Assets debt'!N18+'Assets debt'!N19","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!O20-'Assets debt'!O18+'Assets debt'!O19","v":{"v":0,"d":"0.00"}},{"$f":"'Assets debt'!P20-'Assets debt'!P18+'Assets debt'!P19","v":{"v":0,"d":"0.00"}}]
[null,null,"Direct cash less indirect cash",null,{"$f":"'Working capital'!E17+'Working capital'!E26+'Working capital'!E31+'Working capital'!E32-'Assets debt'!E26-'Assets debt'!E22-'Assets debt'!E9-'Assets debt'!E19-'Cash flow'!E21","v":{"v":0,"d":"0.00"}},{"$f":"'Working capital'!F17+'Working capital'!F26+'Working capital'!F31+'Working capital'!F32-'Assets debt'!F26-'Assets debt'!F22-'Assets debt'!F9-'Assets debt'!F19-'Cash flow'!F21","v":{"v":-1.8189894035458565e-12,"d":"(0.00)"}},{"$f":"'Working capital'!G17+'Working capital'!G26+'Working capital'!G31+'Working capital'!G32-'Assets debt'!G26-'Assets debt'!G22-'Assets debt'!G9-'Assets debt'!G19-'Cash flow'!G21","v":{"v":0,"d":"0.00"}},{"$f":"'Working capital'!H17+'Working capital'!H26+'Working capital'!H31+'Working capital'!H32-'Assets debt'!H26-'Assets debt'!H22-'Assets debt'!H9-'Assets debt'!H19-'Cash flow'!H21","v":{"v":0,"d":"0.00"}},{"$f":"'Working capital'!I17+'Working capital'!I26+'Working capital'!I31+'Working capital'!I32-'Assets debt'!I26-'Assets debt'!I22-'Assets debt'!I9-'Assets debt'!I19-'Cash flow'!I21","v":{"v":0,"d":"0.00"}},{"$f":"'Working capital'!J17+'Working capital'!J26+'Working capital'!J31+'Working capital'!J32-'Assets debt'!J26-'Assets debt'!J22-'Assets debt'!J9-'Assets debt'!J19-'Cash flow'!J21","v":{"v":0,"d":"0.00"}},{"$f":"'Working capital'!K17+'Working capital'!K26+'Working capital'!K31+'Working capital'!K32-'Assets debt'!K26-'Assets debt'!K22-'Assets debt'!K9-'Assets debt'!K19-'Cash flow'!K21","v":{"v":-1.8189894035458565e-12,"d":"(0.00)"}},{"$f":"'Working capital'!L17+'Working capital'!L26+'Working capital'!L31+'Working capital'!L32-'Assets debt'!L26-'Assets debt'!L22-'Assets debt'!L9-'Assets debt'!L19-'Cash flow'!L21","v":{"v":0,"d":"0.00"}},{"$f":"'Working capital'!M17+'Working capital'!M26+'Working capital'!M31+'Working capital'!M32-'Assets debt'!M26-'Assets debt'!M22-'Assets debt'!M9-'Assets debt'!M19-'Cash flow'!M21","v":{"v":1.4551915228366852e-11,"d":"0.00"}},{"$f":"'Working capital'!N17+'Working capital'!N26+'Working capital'!N31+'Working capital'!N32-'Assets debt'!N26-'Assets debt'!N22-'Assets debt'!N9-'Assets debt'!N19-'Cash flow'!N21","v":{"v":7.275957614183426e-12,"d":"0.00"}},{"$f":"'Working capital'!O17+'Working capital'!O26+'Working capital'!O31+'Working capital'!O32-'Assets debt'!O26-'Assets debt'!O22-'Assets debt'!O9-'Assets debt'!O19-'Cash flow'!O21","v":{"v":2.9103830456733704e-11,"d":"0.00"}},{"$f":"'Working capital'!P17+'Working capital'!P26+'Working capital'!P31+'Working capital'!P32-'Assets debt'!P26-'Assets debt'!P22-'Assets debt'!P9-'Assets debt'!P19-'Cash flow'!P21","v":{"v":0,"d":"0.00"}}]
[null,null,"Dated events less monthly forecast cash",null,{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"'13 week cash'!M95-'Cash flow'!M21","v":{"v":1.4551915228366852e-11,"d":"0.00"}},{"$f":"'13 week cash'!N95-'Cash flow'!N21","v":{"v":3.637978807091713e-11,"d":"0.00"}},{"$f":"'13 week cash'!O95-'Cash flow'!O21","v":{"v":8.731149137020111e-11,"d":"0.00"}},{"$f":"'13 week cash'!P95-'Cash flow'!P21","v":{"v":-5.820766091346741e-11,"d":"(0.00)"}}]
[null,null,"Retained earnings roll-forward",null,{"$f":"'Balance sheet'!E25-'Actual inputs'!$E$50-'P&L'!E30","v":{"v":-3.637978807091713e-12,"d":"(0.00)"}},{"$f":"'Balance sheet'!F25-'Balance sheet'!E25-'P&L'!F30","v":{"v":-7.275957614183426e-12,"d":"(0.00)"}},{"$f":"'Balance sheet'!G25-'Balance sheet'!F25-'P&L'!G30","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!H25-'Balance sheet'!G25-'P&L'!H30","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!I25-'Balance sheet'!H25-'P&L'!I30","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!J25-'Balance sheet'!I25-'P&L'!J30","v":{"v":7.275957614183426e-12,"d":"0.00"}},{"$f":"'Balance sheet'!K25-'Balance sheet'!J25-'P&L'!K30","v":{"v":9.094947017729282e-12,"d":"0.00"}},{"$f":"'Balance sheet'!L25-'Balance sheet'!K25-'P&L'!L30","v":{"v":1.000444171950221e-11,"d":"0.00"}},{"$f":"'Balance sheet'!M25-'Balance sheet'!L25-'P&L'!M30","v":{"v":1.4551915228366852e-11,"d":"0.00"}},{"$f":"'Balance sheet'!N25-'Balance sheet'!M25-'P&L'!N30","v":{"v":0,"d":"0.00"}},{"$f":"'Balance sheet'!O25-'Balance sheet'!N25-'P&L'!O30","v":{"v":2.9103830456733704e-11,"d":"0.00"}},{"$f":"'Balance sheet'!P25-'Balance sheet'!O25-'P&L'!P30","v":{"v":1.4551915228366852e-11,"d":"0.00"}}]
[null,null,"Negative new customer receipts",null,{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"MIN(0,'Working capital'!M18)","v":{"v":0,"d":"0.00"}},{"$f":"MIN(0,'Working capital'!N18)","v":{"v":0,"d":"0.00"}},{"$f":"MIN(0,'Working capital'!O18)","v":{"v":0,"d":"0.00"}},{"$f":"MIN(0,'Working capital'!P18)","v":{"v":0,"d":"0.00"}}]
[null,null,"Positive new supplier payments",null,{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"0","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Working capital'!M27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Working capital'!N27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Working capital'!O27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Working capital'!P27)","v":{"v":0,"d":"0.00"}}]
[null,null,"Excess internal days over available",null,{"$f":"MAX(0,'Revenue capacity'!E31-'Revenue capacity'!E27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Revenue capacity'!F31-'Revenue capacity'!F27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Revenue capacity'!G31-'Revenue capacity'!G27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Revenue capacity'!H31-'Revenue capacity'!H27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Revenue capacity'!I31-'Revenue capacity'!I27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Revenue capacity'!J31-'Revenue capacity'!J27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Revenue capacity'!K31-'Revenue capacity'!K27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Revenue capacity'!L31-'Revenue capacity'!L27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Revenue capacity'!M31-'Revenue capacity'!M27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Revenue capacity'!N31-'Revenue capacity'!N27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Revenue capacity'!O31-'Revenue capacity'!O27)","v":{"v":0,"d":"0.00"}},{"$f":"MAX(0,'Revenue capacity'!P31-'Revenue capacity'!P27)","v":{"v":0,"d":"0.00"}}]
[]
[]
[]
[null,null,"AR detail less August closing AR",null,{"$f":"'Working capital'!F47-'Balance sheet'!L9","v":{"v":0,"d":"0.00"}}]
[null,null,"AP detail less August closing AP",null,{"$f":"'Working capital'!F62-'Balance sheet'!L17","v":{"v":0,"d":"0.00"}}]
[null,null,"August TB debits less credits",null,{"$f":"'Ledger Aug'!J34","v":{"v":-4.656612873077393e-10,"d":"(0.00)"}}]
[null,null,"Maximum TB mapped line difference",null,{"$f":"MAX(MAX('Ledger Aug'!J8:J32),-MIN('Ledger Aug'!J8:J32))","v":{"v":0,"d":"0.00"}}]
[null,null,"Weekly cash roll-forward",null,{"$f":"'13 week cash'!E8+SUM('13 week cash'!E17:Q17)-'13 week cash'!Q18","v":{"v":0,"d":"0.00"}}]
[null,null,"November end-week/end-month bridge",null,{"$f":"'13 week cash'!E105-'Balance sheet'!O8","v":{"v":5.820766091346741e-11,"d":"0.00"}}]
[null,null,"Opening bank timing bridge",null,{"$f":"'13 week cash'!E101-'13 week cash'!E8","v":{"v":0,"d":"0.00"}}]
[null,null,"Daily schedule less final weekly close",null,{"$f":"'13 week cash'!H204-'13 week cash'!Q18","v":{"v":0,"d":"0.00"}}]
[]
[null,null,"Differences are displayed to €0.01. Neutral zero is a passed reconciliation."]
[null,null,"January–August dated-event checks are not applicable and displayed as zero."]
[null,null,"Ledger mapping checks compare the model with a fixed synthetic YTD snapshot."]

{"sheet":"Guide","index":13,"n_rows":44,"n_cols":8,"rows_kept":44}
[]
[null,null,"Guide"]
[]
[null,null,{"$f":"\"Selected case: \"&'Assumptions'!$G$4","v":"Selected case: Base"},{"$nulls":4},"EUR · entirely fictional"]
[]
[null,null,"Business model and model use"]
[]
[null,null,"Every entity, record, date-linked amount and business result is synthetic. This is a demonstration, not client evidence."]
[]
[null,null,"B2B digital services: retainers earned monthly, projects recognized at delivered days × rate, implementations recognized on completion."]
[]
[null,null,"Jan–Aug 2026 are invented actuals. Sep–Dec use one case-selected driver build. Original budget is fixed separately."]
[]
[null,null,"Amounts are EUR. P&L expenses and cash outflows are negative. Balance-sheet contra-asset accumulated depreciation is positive and subtracted."]
[]
[null,null,"Ledger and bank schedules both exclude VAT: illustrative no-VAT scope with no VAT receivable/payable or gross-to-net adjustment. This is not a tax treatment claim."]
[]
[null,null,"Illustrative current tax is 20% of positive monthly profit before tax. No loss carry-forwards, deferred tax or jurisdiction-specific rules. A debit tax position is shown as a current tax prepayment asset; only a credit tax balance is tax payable."]
[]
[null,null,"Opening fixed assets depreciate at €2,500 monthly. New additions depreciate straight-line over 36 months from the full month of purchase, zero residual value."]
[]
[null,null,"Debt principal amortizes €5,000 monthly. Interest is 6% annual on the opening month debt balance. No new facility or overdraft is assumed. Negative forecast cash denotes an unfunded requirement rather than a funded bank balance."]
[]
[null,null,"Forecast AR starts with revenue × target DSO / calendar days. Scheduled opening-invoice receipts cap closing AR so new receipts cannot be negative. Unpaid opening invoices set a floor. Actual implied DSO can differ from the target. Forecast AP includes new vendor expense × DPO / calendar days plus unpaid opening invoices."]
[]
[null,null,"Payroll accrual and prepayment balances are fixed after August. Forecast customer advances equal 55% of monthly retainer revenue."]
[]
[null,null,"Cash receipts and vendor payments reconcile to the monthly statements. Opening AR/AP use record-specific dates; residual new activity is split 45% on day 15 and 55% on day 28."]
[]
[null,null,"AP approval, review completion and hold states are editable, independent prerequisites. Unapproved or held opening invoices remain unpaid. Due dates calculate ageing and never grant approval."]
[]
[null,null,"Cash week 1 begins Monday 31 August but models only 1–6 September because the opening bank balance includes the complete 31 August bank close."]
[]
[null,null,"The weekly forecast ends 29 November. Full-month November cash includes any 30 November scheduled cash activity, shown separately in reconciliation."]
[]
[null,null,"Forecast limitations include simplified recognition, uniform monthly drivers, no FX, no VAT, no payroll taxes beyond loaded pay, no interest on cash, and no automated financing."]
[]
[null,null,"How to edit: change the case in Assumptions E4, then edit amber inputs. Each active driver feeds one forecast build."]
[]
[null,null,"Negative cash is an unfunded cash requirement, not an authorized overdraft. No automatic borrowing is included."]
[]
[null,null,"The synthetic trial balance is a fixed YTD snapshot. It is not audited, certified, imported or linked to a client ledger."]
[]
[null,null,"Public JSON captures each evaluated case for the website. It is a static export and must be refreshed after workbook edits."]