Rekenbox · 2026
Liquidity ratio calculator
Calculate your liquidity from current assets and current liabilities, with the KVK orientation. Or analyse every ratio.Your figures explained
Understand the number.
Current assets / current liabilities
How often current assets cover current liabilities. Stock and slow receivables are not immediately cash.
Bar length shows absolute magnitude; negative values are red and retain their minus sign. A dash means unavailable.
KVK gives 1.2–1.5 as orientation. Below 1.2 merits attention; ≥1.5 does not guarantee sufficient cash. KVK ↗
Three practical next steps
- Invoice promptly and follow up overdue balances.
- Schedule taxes and supplier payments weekly.
- Fund fixed assets with sufficiently long-term finance.
All ratios at a glance
No credit assessment or industry benchmark. Comparable years and reliable classification are needed for useful conclusions.
- Total assets
- €110,000.00
- Equity
- €50,000.00
- Current liabilities
- €30,000.00
- Non-current liabilities and provisions
- €30,000.00
- Balance difference
- €0.00
- Net profit
- €26,000.00
- Operating working capital excluding cash
- €10,000.00
Findings and points to check
- Add the previous financial year for indirect operating and free cash flow. Other ratios use closing balances without a trend.
- A dash means unavailable: a missing comparison year or a denominator of zero or less. It is not a zero result.
All financial ratios and formulas
| Ratio | 2026 | Formula |
|---|---|---|
| Solvency: equity/assets | 45.45% | Equity / total assets × 100% |
| Equity-to-debt ratio | 83.33% | Equity / total liabilities × 100% |
| Debt ratio: liabilities/assets | 54.55% | Total liabilities / total assets × 100% |
| Current ratio | 1.67× | Current assets / current liabilities |
| Quick ratio | 1× | (Current assets − inventory) / current liabilities |
| Net working capital | €20,000.00 | Current assets − current liabilities |
| EBIT | €35,000.00 | Revenue − cost of sales − staff − other operating expenses − depreciation |
| EBITDA | €45,000.00 | EBIT + depreciation and amortisation |
| EBITDA margin | 18.75% | EBITDA / revenue × 100% |
| Gross profit margin | 58.33% | (Revenue − cost of sales) / revenue × 100% |
| Net profit margin | 10.83% | Net profit / revenue × 100% |
| Return on equity (ROE) | 52% | Net profit / average equity × 100% |
| Return on assets (ROA) | 31.82% | EBIT / average total assets × 100% |
| Interest coverage | 11.67× | EBIT / interest expense |
| Days sales outstanding (DSO) | 22.81 days | Average trade receivables / revenue × 365 |
| Days payable outstanding (DPO) | 54.75 days | Average trade payables / cost of sales × 365 |
| Days inventory outstanding (DIO) | 73 days | Average inventory / cost of sales × 365 |
| Total asset turnover | 2.18× | Revenue / average total assets |
| Cash conversion cycle | 41.06 days | DSO + DIO − DPO |
| Operating cash flow (indirect) | — | Net profit + depreciation − change in operating working capital |
| Free cash flow | — | Operating cash flow − net capital expenditure paid |
Entered balance sheet and profit and loss
| Item | 2026 |
|---|---|
| Non-current assets | €60,000.00 |
| Inventory | €20,000.00 |
| Trade receivables | €15,000.00 |
| Cash and cash equivalents | €10,000.00 |
| Other current assets | €5,000.00 |
| Equity (including profit) | €50,000.00 |
| Non-current liabilities and provisions | €30,000.00 |
| Trade payables | €15,000.00 |
| Current taxes and social contributions | €5,000.00 |
| Other current liabilities | €10,000.00 |
| Revenue excluding VAT | €240,000.00 |
| Cost of goods sold | €100,000.00 |
| Staff costs | €65,000.00 |
| Depreciation and amortisation | €10,000.00 |
| Other operating expenses (net) | €30,000.00 |
| Interest expense | €3,000.00 |
| Tax on profit | €6,000.00 |
| Capital expenditure paid less disposal proceeds | €15,000.00 |
| Borrowings included in other current liabilities | €0.00 |
| Non-operating part of other current assets | €0.00 |
Assumptions, sources and version
2026 · financial-ratios-1.0 · v2026.1
- Indicative ratios based on your own book values. No industry benchmark, credit assessment or accountant’s assurance. KVK ranges are general guidance; lender agreements and industry conventions can differ.
- A year uses 365 days. DSO, DPO and DIO use average balances for two years, otherwise closing balances. Revenue and cost of sales approximate credit sales and purchases; VAT, seasonality and cash transactions can distort collection periods.
- ROA = EBIT / average assets; ROE = net profit / average equity. A zero or negative denominator does not produce a meaningful ratio. Simplified indirect cash flow = profit + depreciation − change in operating working capital, excluding cash and specified borrowings/non-operating assets. Other non-cash items and business acquisitions/disposals are not included.
- Enter comparable full years with the same accounting policies. Negative equity and unbalanced accounts remain visible. Imported proposals are applied only after your classification review; unknown accounts are never silently omitted.
- KVK — levensvatbaarheid, liquiditeit en solvabiliteit (2026-09-06)
- KVK — werkkapitaal (2026-09-06)
- Referentie GrootboekSchema — definitieve versie RGS 3.7 (2026-09-06)
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Understand your result
How this tool works
Liquidity concerns the ability to meet obligations when they fall due. That requires money at the right moment, not merely sufficient value on a balance sheet. This calculator starts with the balance sheet and shows the current ratio, quick ratio and net working capital together. They describe the short-term financial position at the selected reporting date. The current ratio includes all current assets, the quick ratio excludes inventory, and working capital expresses the difference from current liabilities in euros.
A balance sheet is a snapshot. A tax payment next month, a large stock purchase or a delayed customer payment can quickly change cash availability. Static liquidity ratios therefore differ from a cash-flow forecast. Use ratios to identify pressure points, then examine them in a schedule of receipts and payments. With two financial years the calculator also estimates operating cash flow. This explains part of the movement, but does not include every financing transaction, owner withdrawal or unusual non-cash item.
Pay attention to maturity when entering liabilities. A loan mostly repayable over five years is not entirely a current liability. Instalments falling due within one year may be current. Receivables belong in current assets, but doubtful invoices first need appropriate valuation. Offset balances only where your accounts do so. An overdrawn bank account may be presented as a liability; avoid entering the same amount twice as both a negative asset and a loan.
The status indicators provide general orientation based on KVK rather than industry benchmarks. A low ratio deserves investigation, while a high one may arise from slow-moving stock or overdue customers. Examine the composition and payment dates. Practical steps can include prompt invoicing, clear payment agreements and financing investments over suitable terms. The free result helps organise that assessment. Share the PDF and reproduce the calculation later using its visible formula and the figures in your records. Keep your assumptions about uncertain collections as well, and update the cash schedule when expectations change.
Liquidity ratios and improving your cash position
Liquidity picture = current ratio + quick ratio + working capital + payment dates
Read the result alongside the composition of your balance sheet and payment agreements. The visual comparison shows current and previous values; the selected ratio’s formula remains visible.
Common questions
How do you calculate liquidity?
Use current and quick ratios for coverage, working capital for the euro buffer and a cash forecast for payment timing. This calculator shows the balance-sheet measures together.
Is liquidity the same as profit?
No. Revenue may be included in profit before a customer pays. Depreciation reduces profit without causing a cash payment in that month.
How does liquidity differ from solvency?
Liquidity here concerns short-term obligations and available or realisable resources. Solvency looks at equity relative to overall financing.
How can I improve liquidity?
Review overdue invoices, excess inventory and investment timing. Agree payment terms and maintain a cash forecast. Choose measures based on actual collections and obligations.
Which details do you need?
- Company name (optional)
- Financial year
- Compare previous year
- Net profit
- Non-current assets
- Inventory
- Trade receivables
- Cash and cash equivalents
- Other current assets
- Equity (including profit)
- Non-current liabilities and provisions
- Trade payables
- Current taxes and social contributions
- Other current liabilities
- Revenue excluding VAT
- Cost of goods sold
- Staff costs
- Depreciation and amortisation
- Other operating expenses (net)
- Interest expense
- Tax on profit
- Net profit from the accounts
- Capital expenditure paid less disposal proceeds
- Borrowings included in other current liabilities
- Non-operating part of other current assets
- Previous year: non-current assets
- Previous year: inventory
- Previous year: trade receivables
- Previous year: cash and cash equivalents
- Previous year: other current assets
- Previous year: equity (including profit)
- Previous year: non-current liabilities and provisions
- Previous year: trade payables
- Previous year: current taxes and social contributions
- Previous year: other current liabilities
- Previous year: revenue excluding vat
- Previous year: cost of goods sold
- Previous year: staff costs
- Previous year: depreciation and amortisation
- Previous year: other operating expenses (net)
- Previous year: interest expense
- Previous year: tax on profit
- Previous year: net profit from the accounts
- Previous year: capital expenditure paid less disposal proceeds
- Previous year: borrowings included in other current liabilities
- Previous year: non-operating part of other current assets
Limits of this tool
- Indicative ratios based on your own book values. No industry benchmark, credit assessment or accountant’s assurance. KVK ranges are general guidance; lender agreements and industry conventions can differ.
- A year uses 365 days. DSO, DPO and DIO use average balances for two years, otherwise closing balances. Revenue and cost of sales approximate credit sales and purchases; VAT, seasonality and cash transactions can distort collection periods.
- ROA = EBIT / average assets; ROE = net profit / average equity. A zero or negative denominator does not produce a meaningful ratio. Simplified indirect cash flow = profit + depreciation − change in operating working capital, excluding cash and specified borrowings/non-operating assets. Other non-cash items and business acquisitions/disposals are not included.
- Enter comparable full years with the same accounting policies. Negative equity and unbalanced accounts remain visible. Imported proposals are applied only after your classification review; unknown accounts are never silently omitted.
Year: 2026 · Version 2026.1
Sources for this tool
- KVK — levensvatbaarheid, liquiditeit en solvabiliteit · calculation source checked 2026-09-06
- KVK — werkkapitaal · calculation source checked 2026-09-06
- Referentie GrootboekSchema — definitieve versie RGS 3.7 · calculation source checked 2026-09-06
Prepared by the Rekenbox product team at Winstwaker. The listed source references and calculation version make the method traceable. Report a content error Last updated: 2026-09-06. Rekenbox is a product by Winstwaker. The tool applies a calculation model to your inputs; a result or paid report is not a personal assessment by an adviser.