12 months · buffer · stress
Liquidity screen before a dividend distribution
See what remains in the company after ordinary costs, obligations, a reserve, the proposed dividend and one adverse scenario.
Before calculating · 7 minutes
Protect the company’s operation before discussing a dividend amount
The insight explains why a shareholder’s interest in value and a director’s duty to keep the company operating require different decisions.
Business continuity
Value, voting power and management do not have to move together.
Separate the three functions so the family knows who benefits economically, who makes ownership decisions and who runs the company.
- 01Value
Economic benefit
- 02Vote
Owner decisions
- 03Management
Daily operation
Operational screen before the decision
How much dividend can company liquidity withstand?
This calculation starts with the cash the company needs over the next 12 months, not the amount the shareholder would like to receive. It shows the operating buffer in a base and stress case. The legal balance-sheet review and board decision remain separate.
This is a liquidity screen, not the statutory distribution test, a balance-sheet review, a board decision, an accounting opinion or a calculation of dividend withholding tax and Box 2.
Company cash over 12 months
Inflows less obligations
Buffer, stress and distribution
The amount must survive both scenarios
After calculating
How to use the result
Three steps to turn the number into a clear question rather than treating it as ready-made advice.
- 01
Collect the cash balance, realistic inflows and every obligation over the next 12 months.
- 02
Set the minimum operating buffer and one adverse scenario before entering the proposed dividend.
- 03
Even if the buffer is positive, complete the legal review of distributable reserves and the company’s ability to pay its debts after the distribution.
A positive buffer does not approve a dividend. It does not replace the statutory distribution test, current accounts, a board decision or tax calculation.
Open the full explanation →Outcome after completion
Operational headroom for discussion and three liquidity positions before the legal and accounting distribution review.
Format: calculator. Inputs and results remain in this page's memory. They reach your personal space or VB Structuren only when you choose the relevant save or question button.
Next step
The result exposes a dependency to validate before making a decision.
Read the assumptions and the weakest scenario as carefully as the headline result. If the conclusion affects the family, authority, a material asset or the company, save the result with its inputs and discuss it through the relevant service.