Business checks
A plan can balance and still be implausible: purchases five times higher than sales, negative cash in the middle of the year. The “Business Checks” category looks for these signals.
What it is for
In the Plan checks panel, the Business Checks category groups:
- EBITDA coherence: EBITDA equals EBIT plus depreciation. It is not applicable: since EBIT is calculated as EBITDA minus depreciation, the comparison cannot fail. The panel shows it with that reason, but it counts neither in the badge's count nor in its colour.
- Margin coherence: the gross margin does not exceed revenue; expenses do not exceed five times sales.
- Minimum cash position: month-end cash never falls below the critical threshold (€0 by default). Without monthly cash figures, the check is not verifiable.
- Impossible values: no negative net fixed assets, no negative long-term debt, no gross margin above revenue.
- Monthly ↔ annual reconciliation: the sum of the months equals the total for the year.
Steps
- Open the Plan checks panel from the checks badge.
- Read the Business Checks category.
- For cash, set the warning threshold if needed in Analysis, Thresholds button.
Worked example · Boulangerie Dupont SRL
| Check | State |
|---|---|
| EBITDA coherence | Not applicable |
| Margin coherence | OK |
| Minimum cash position | OK |
| Impossible values | OK |
| Monthly ↔ annual reconciliation | OK |
The lowest cash position in the plan is €52,318.06, in March 2027: above the €0 threshold.
Pitfalls
The warning threshold is off by default. Only the critical threshold (€0) applies as long as you do not set a higher warning threshold.
Negative cash is a finding about the file. The check goes into error and the checks badge turns red: the plan must provide for financing. Fiplan does not invent any.
What it changes · all financial years
① Income statementNo effect€0.00The checks read the plan.
② CashThe low point measured€52,318.06Compared with the critical threshold, month by month.
③ Balance sheetNo effect€0.00No entry is added.
Source
Fiplan conventions (financial-controls.ts, controles-synthese.ts): the default thresholds (critical cash €0, warning off), the rule of five times revenue, and the “not applicable” status of “EBITDA coherence” (decision V-10) are those of the code.