RECEIVABLES AND WORKING CAPITAL24 September 2026 · 9 min read
Open-Account Build-Up: When a Company Unknowingly Becomes Its Customer’s Bank
Open-account balances that keep rolling over and never close can, over time, become part of the customer’s working capital. Making this build-up visible is the first step in protecting cash flow.
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RISK AND PROFITABILITY
Is the Customer Who Buys the Most Also the One Who Earns You the Most?
High turnover can mislead when long terms, discounts, financing cost and credit risk are not taken into account. A few core indicators for reading each customer’s real economic contribution.
17 September 20268 min read
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CREDIT LIMITS
Limit Overruns: A Temporary Exception or a Second Limit?
Seasonality or temporary commercial needs may require a limit overrun. To keep it manageable, the amount, reason, duration, authority and conditions for returning within the limit must be defined.
10 September 20268 min read
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EARLY WARNING
Is Paying on Time Proof of Financial Health?
Regular payment is a positive sign, but not the only indicator of future ability to pay. Early warning systems make this difference visible.
3 September 20268 min read
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CUSTOMER ASSESSMENT
Growth Beyond Financial Capacity: Assessing a Fast-Growing Customer
Fast growth is not always healthy growth. Growth out of step with financial capacity and working capital can make a business partnership fragile.
27 August 20267 min read
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COLLATERAL MANAGEMENT
The Difference Between Taking Collateral and Managing It
Nominal value and real protection are not the same thing. Collateral becomes meaningful when its legal validity, up-to-date valuation and convertibility into cash are monitored regularly.
20 August 20267 min read
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COLLECTION MANAGEMENT
Collection Starts with the Invoice, Not the Due Date
Collection is not just asking a customer for an overdue receivable. It is an end-to-end cash management process that starts the moment an invoice is issued.
13 August 20268 min read
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PROBLEM RECEIVABLES
Does Restructuring Reduce Risk, or Just Postpone It?
Good restructuring reduces risk over time. For that, the process should start from the customer’s total debt picture and a sustainable repayment source.
6 August 20267 min read
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LEGAL ENFORCEMENT AND RECOVERY
An Old Receivable Doesn’t Have to Be a Forgotten One
Files that have produced no result for a long time can become recoverable again when conditions change. And every closed file is a learning source for future credit decisions.
30 July 20267 min read
