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Glossary of business plan financial terms

This glossary of business plan financial terms regroups the definition of the main financial terms used when writing a business plan.

This glossary currently only contains a limited number of terms. The number of definitions will grow regularly in the coming months.

If you have a request regarding a term that is missing from this glossary, simply contact us and we will add its definition.

Click on one of the letters above to display the list of definitions.

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  • r
  • s
  • t
  • u
  • v
  • w
  • x
  • y
  • z
  • Breakeven Point (BEP)
  • Earnings Before Interest Taxes Depreciation and Amortization (EBITDA)
  • Fixed Asset
  • Profit & Loss (P&L)
  • Revenues
  • What are the accrued interests not yet due?
  • What is an amortisation?
  • What is a balance sheet?
  • What is the cash flow statement?
  • What is common equity?
  • What are the current assets?
  • What is a differed capital or interest?
  • What are the director loans?
  • What are the fiscal and social debts?
  • What is a FTE (Full-Time Employee)?
  • What is a grant?
  • What is the gross operational flow?
  • What is a lease?
  • What is the net operational flow?
  • What is the production cost?
  • What is the P&L (Profit & Loss)?
  • What are the retained earnings?
  • What is the cost of sold goods?
  • What is turnover?
  • Working Capital (WC)

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