{"id":4424,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4424"},"modified":"2026-09-07T10:02:26","modified_gmt":"2026-09-07T10:02:26","slug":"liquidity-planning","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/liquiditaetsplanung\/","title":{"rendered":"Liquidity planning"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>Liquidity planning<\/strong> refers to the forward-looking comparison of a company's expected cash inflows and outflows. It is used to assess future solvency and to identify potential liquidity surpluses or bottlenecks at an early stage.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is cash flow forecasting?<\/h2>\n\n  <p>Cash flow planning involves examining the available cash a company is expected to have at its disposal within a specific period and the payments it needs to make.<\/p>\n\n  <p>Crucial here is not only the amount of a receivable or liability, but in particular the time at which a payment is expected to be received or become due.<\/p>\n<\/section>\n\n<section id=\"bestandteile\">\n  <h2>What components does a cash flow forecast consist of?<\/h2>\n\n  <p>Liquidity planning typically takes into account:<\/p>\n\n  <ul>\n    <li>the available liquidity at the beginning of the planning period<\/li>\n    <li>expected incoming payments<\/li>\n    <li>expected cash outflows<\/li>\n    <li>the due dates of the payments<\/li>\n    <li>the resulting anticipated cash balance<\/li>\n  <\/ul>\n\n  <p>Depending on the planning, additionally expected liquidity reserves or potential funding instruments can be taken into account.<\/p>\n<\/section>\n\n<section id=\"ergebnis\">\n  <h2>Liquidity and company profit \u2013 what is the difference?<\/h2>\n\n  <p>Cash flow forecasting looks at cash inflows and outflows and thus a company's solvency. It must therefore be distinguished from the income statement, which contrasts income and expenditure.<\/p>\n\n  <p>Revenues and cash inflows, or expenses and cash outflows, do not necessarily occur at the same time. A positive net income therefore does not automatically mean that sufficient liquid funds are available at all times.<\/p>\n<\/section>\n\n<section id=\"offene-posten\">\n  <h2>What role do receivables and payables play?<\/h2>\n\n  <p>Outstanding receivables can provide indications of future incoming payments. Outstanding payables, on the other hand, point to upcoming payment obligations.<\/p>\n\n  <p>Information from the <a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a>, the <a href=\"\/en\/glossary\/accounts-payable\/\">Accounts payable<\/a> and to <a href=\"\/en\/glossary\/open-items\/\">Outstanding items (OPOS)<\/a> can therefore provide important foundations for cash flow forecasting.<\/p>\n<\/section>\n\n<section id=\"recht\">\n  <h2>Is liquidity planning a statutory requirement?<\/h2>\n\n  <p>Cash flow forecasting is not a standalone statutory component of the annual financial statements and is not regulated in a uniformly prescribed form for every company.<\/p>\n\n  <p>However, certain companies have legal obligations regarding early crisis detection and the monitoring of developments that could jeopardise their continued existence. A forward-looking assessment of solvency can be of particular importance in this context.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/open-items\/\">Outstanding Items (OPOS)<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/accounts-payable\/\">Accounts payable<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/payments\/\">Payments<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4424","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4424"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}