Steering profitability and cash
At what level of turnover does the business start making money, why a profitable company runs short of cash, and how to see it coming six months ahead. Three worked modules on Nadia's workshop. Second course of the management accounting series.
Intermediate3 modules51 minModule 1 free to read
2026 rules — verified on September 6, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Invoicing and getting paid· Step 1 of 11· Next step: Mandatory electronic invoicing
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Separate fixed from variable charges on a real income statement
- Compute a contribution margin and its rate
- Derive the break-even point, then express it as a date in the year
- Recognise semi-variable charges and know how to treat them
- Compute a working capital requirement from a balance sheet
- Express it in days of turnover so it can be compared and tracked
- Place your payment terms against the ceilings set by law
- Rank the available levers by actual effectiveness
- Tell a cash forecast from a budget or a forecast income statement
- Place every flow in the month the money actually moves, tax included
- Position the tax and social deadlines that do not shift
- Read the trough rather than the closing balance, and derive the amount to cover
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 117 minFree — no accountBreak-even point and break-even dateWhat you will be able to do
- Separate fixed from variable charges on a real income statement
- Compute a contribution margin and its rate
- Derive the break-even point, then express it as a date in the year
- Recognise semi-variable charges and know how to treat them
- Module 217 minIncluded in the full courseWorking capital: why a profitable business runs out of cashWhat you will be able to do
- Compute a working capital requirement from a balance sheet
- Express it in days of turnover so it can be compared and tracked
- Place your payment terms against the ceilings set by law
- Rank the available levers by actual effectiveness
- Module 318 minIncluded in the full courseThe twelve-month cash forecastWhat you will be able to do
- Tell a cash forecast from a budget or a forecast income statement
- Place every flow in the month the money actually moves, tax included
- Position the tax and social deadlines that do not shift
- Read the trough rather than the closing balance, and derive the amount to cover
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.