Operating budget template

Understand your result

How this tool works

An operating budget tests whether expected sales can cover the cost of running your business. This calculator produces a monthly income forecast and totals for each forecast year. A completed webshop example gives you a result immediately. Change individual revenue months, the purchasing percentage or any fixed expense to see how the forecast changes. Depreciation comes from the investment schedule and interest comes from the loan, keeping the four parts of the plan connected.

Build revenue from assumptions you can explain. An online shop might use visitors, conversion and average order value; a consultant might use billable hours and an hourly rate. Allow for holidays, the launch period and seasonal demand in the monthly amounts. The example's €60,000 annual revenue is an assumption for illustration, not a prediction about your business. Existing businesses can import reviewed XAF history, then separate recurring expenses from exceptional or start-up costs.

Cost of goods sold is entered as a share of revenue. Subtracting it from sales gives gross profit. The next deductions are staff, premises, marketing, insurance, administration and other operating costs. Start-up costs are included in the first month. Depreciation reduces operating profit, while the actual purchase belongs in the investment budget. Loan interest reduces pre-tax profit. Principal repayments affect cash and therefore appear in the cash-flow forecast rather than operating expenses.

Choose the legal form carefully. For a sole trader, personal drawings reduce cash but are not an operating expense. Business profit is therefore shown before personal income tax. For a Dutch BV, enter director salary and an allowance for employer costs. The selected tax percentage creates a planning reserve only. It does not calculate an actual income-tax or corporate-tax assessment, apply tax credits or settle losses from other years.

Use the cautious scenario to test twenty percent less revenue and ten percent higher fixed costs. The optimistic scenario assumes twenty percent more revenue and five percent higher fixed costs. Custom percentages let you explore your own sensitivity. Compare the result with break-even revenue and consider which expenses can realistically fall if sales disappoint. An annual profit does not guarantee sufficient cash in every month.

Download a free operating-budget PDF or Excel workbook. Workbook formulas calculate gross profit, operating profit, reserves and cash from the included cells. Change payment timing or loan terms in the online calculator and export again. Add the evidence behind your sales, contracts and costs before discussing the plan with a lender. Keep a reviewed version and revisit the forecast when actual trading gives you better information.

View example financial plan · PDFExample Excel with formulas

Common questions

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.