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Numbers and decisions for SMEs.

Practical guides on margins, KPIs and organisation, written for people who run a business, not for accountants.

Composite KPIs: Ratios in Altman’s Z 5, Firms in the 1968 sample 66, OEE of both lines 60%
20 October 2026

Composite KPIs: what they are and why you should never read one alone

A composite KPI is one number built from several simple ones. Altman’s 1968 Z-score is the most famous case; OEE, RevPAR or revenue per…

Revenue: Pay on time 42%, Average EBIT, Italian grocery retail 2.7%, Healthy growth 1 in 10
10 October 2026

Revenue: what it is, when it matters and when it does not

Revenue is what you have sold, not what you have earned nor what you have collected. When it matters less than it seems, and…

Agentic AI: SMEs using AI 89%, Real agentic maturity 9%
22 September 2026

Agentic AI: what it can really do for a small business

A chatbot answers a question; an agent completes a goal. Adoption among small businesses is growing faster than in large companies — but the…

Your property listing: Levers of analysis 4, Audit steps 6
9 September 2026

Your property’s listing: the four levers almost nobody looks at

Your property is not judged on its own — it is judged side by side with ten others, all open on the same screen.…

Prices and quotes: Levers of analysis 3, Operating steps 6
8 September 2026

Prices and quotes in services: the three levers almost nobody looks at

An hour you don't sell today, you can't sell tomorrow — true for a beautician, a hairdresser, a doctor. Three levers that always come…

The average ticket: Cost of a new customer 5–25×, Levers of analysis 4
7 September 2026

The average ticket: the four levers almost nobody looks at

The customer is already in the shop, wallet in hand. Getting them to spend a little more costs a fraction of what it costs…

The restaurant menu: Levers of analysis 4, Audit steps 6
6 September 2026

The restaurant menu: the four levers that really matter

The most underrated document in a food service business is not the balance sheet. It is the menu — and in two minutes it…

Seasonal staff: Cost of replacing 50–200%, Do the numbers hold? ?
3 September 2026

Seasonal staff: keep them or hope they come back?

You find a seasonal worker who turns out to be good. When the season ends, do you keep them knowing they will weigh on…

Unsold stock: Unsold garments 21%, Annual holding cost 8–12%
2 September 2026

Unsold stock: the hidden cost of what does not move

21% of garments produced in fashion remain unsold — capital already spent that does not come back to the till. And keeping it still…

The break-even point: If revenue falls −15%, Are you above or below? ?
28 August 2026

Break-even point: how much can you lose before going into the red

If revenue fell by 15%, would you still be above break-even or below it? Knowing before the drop arrives turns a gut reaction into…

ERP, CRM, BI: Operations ERP, Relationships CRM, Together BI
26 August 2026

ERP, CRM, BI: what is the difference

Three tools often heard together and often confused, but they answer different questions: what is happening today, where each customer stands, what the numbers…

SWOT analysis: Strength S, Weakness W, Opportunity O, Threat T
25 August 2026

SWOT analysis: how to separate facts from feelings

Born in the 1960s in a Stanford project funded by the Fortune 500, SWOT is not meant to make a list — it is…

The Pareto principle: of the result 80%, of the causes 20%
24 August 2026

The Pareto principle (80/20): what it means for a small business

In 1896 an Italian economist noticed that 80% of the land belonged to 20% of the population. The same pattern repeats almost everywhere in…

The 5 Whys method: questions to reach the real cause 5
23 August 2026

The 5 Whys method: how to find the real cause of a problem

A method born in the Japanese textile industry in the 1930s, now used by Toyota, NASA, Google and Amazon — and just as useful…

Three numbers to check every month: Operating margin 15%, Staff cost 32%, Break-even point €12,400
22 August 2026

Three numbers every small business should check every month

You don't need an accountant to start looking at the right numbers. Three simple calculations, done regularly, are enough to see how the business…

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Structured business analysis for SMEs. Simple data becomes KPIs, comparisons, diagnosis and operating priorities.

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