Thirteen weeks is a practical rolling planning window used in this guide, not a universal requirement. Some businesses need daily detail, a longer horizon or both.
Build the rows from actual obligations
Use expected collection dates rather than invoice dates. Separate receipts from customer payments, asset sales or financing when their certainty differs. List supplier payments, payroll, operating bills, tax payments, debt service and planned investment as relevant to the business.
A promise of a future funding round is different from cash available today. Show uncertain receipts as scenarios and identify any restrictions on balances counted as available cash. A spreadsheet total should not hide that distinction.
A complete fictional weekly example
The table below aggregates a fictional business's planned receipts and payments. Amounts are in thousands of one currency. The listed payments represent all outflows entered for this scenario, not an industry benchmark.
| Week | Opening | Receipts | Payments | Closing |
|---|---|---|---|---|
| 1 | 10 | 2 | 3 | 9 |
| 2 | 9 | 4 | 5 | 8 |
| 3 | 8 | 3 | 6 | 5 |
| 4 | 5 | 6 | 4 | 7 |
| 5 | 7 | 5 | 4 | 8 |
| 6 | 8 | 5 | 6 | 7 |
| 7 | 7 | 4 | 5 | 6 |
| 8 | 6 | 6 | 5 | 7 |
| 9 | 7 | 4 | 6 | 5 |
| 10 | 5 | 6 | 5 | 6 |
| 11 | 6 | 6 | 5 | 7 |
| 12 | 7 | 6 | 5 | 8 |
| 13 | 8 | 7 | 6 | 9 |
The closing balance is opening + receipts − payments. The business ends with 9, but falls to 5 in weeks 3 and 9. A review focused only on week 13 misses the lower points.
Test a receipt delay
Suppose the 4 expected in week 2 is collected in week 4 instead. All other flows stay unchanged. Week 2 closes at 4, week 3 at 1 and week 4 returns to 7 when the delayed receipt arrives.
The ending balance is unchanged, but the minimum falls from 5 to 1. If the business needs a larger operating buffer, that temporary gap matters even though the period-end number looks fine. The scenario assumes full eventual collection; a loss needs a separate scenario.
Make uncertainty visible
For a large receipt, record the payer, expected date, evidence and the person responsible for following up. For an outgoing payment, distinguish an obligation from discretionary spending. Do not assume a payment can be delayed unless that is actually an available option.
Build at least a base view and a plausible downside view. Explain which inputs change. A worst-case list that changes everything without specifying relationships can be as unhelpful as an unrealistically certain forecast.
Roll and reconcile weekly
Replace the completed week's forecast with actual receipts and payments. Explain material differences. Move the horizon forward and add a new week at the end. Revise collection assumptions when invoices or customers provide new evidence.
Use profit vs cash flow to keep accounting and cash distinct, working capital to inspect timing, and acquisition payback when growth spending creates a gap.
Sources and limits
The SBA's financial-management guidance provides broader cash-planning context. The thirteen-week table, buffer discussion and delay scenario are original fictional HBW analysis. The guide does not forecast any real business's cash or guarantee access to financing.