Corporate Finance woordenlijst

A balance sheet shows a company's assets, liabilities and equity at a specific date, providing a snapshot of what it owns, owes and has funded.

A board pack is the controlled set of papers provided to directors before a meeting to support oversight, decisions and an accurate governance record.

A bolt-on acquisition adds a usually smaller business to an existing platform to extend capability, customers, geography, products or operating scale.

Bootstrapping in business refers to starting and growing a company using personal finances or the company’s operating revenues, rather than relying on external funding or venture capital. Entrepreneurs use their own resources and reinvest profits from initial sales to fund further growth, emphasizing financial independence and careful cash flow management.

The break-even point is the activity level at which defined revenue equals the fixed and variable costs included in the analysis.

A bridge loan is a short-term loan used to meet immediate financing needs while waiting for more permanent funding. It serves as a temporary solution to bridge the gap between the need for funds and the availability of long-term financing.

Budget vs actual analysis compares an approved plan with recorded outcomes and explains the operational causes, timing and decisions behind material variances.

A buyer list is a prioritized set of credible potential acquirers selected for fit, capacity, access, execution risk and confidentiality before sale outreach begins.