Cash & working capital
Receivables, payables and 13-week cash outlook. Compass Group Luxembourg. As of 4 Oct 2026, ex VAT.
CW1AR open
Up3.7%€30.6M
vs 3 months ago · open debtor items
CW2Overdue %
30.4%
€9.3M past NetDueDate · overdue / open
CW3DSO
Up3.4%59.0 d
target 55 d · open AR / revenue 365d x 365
CW4DSO 90d
62.9 d
open AR / revenue 90d x 90 (seasonal)
CW5DPO
Down11.2%49.6 d
open AP / purchases 365d x 365
CW6Unbilled revenue
€1.7M
revenue since last month-end invoice run
CW7Net working capital (indicative)
€21.9M
AR + unbilled - open AP; excl. inventory and accruals
CW8Disputed amount
€505.1K
4 items · 1.6% of AR
Source: SAP S/4HANA · A_OperationalAcctgDocItemCube · NetDueDate, ClearingDate (null = open), PaymentTerms, AmountInTransactionCurrency, Customer, Supplier, FinancialAccountType (D/K); billing: A_BillingDocument.TotalNetAmount [?]
CW9DSO trend
Month-end DSO since Mar 2025 plus today. Target line is an assumption.
Source: SAP S/4HANA · A_OperationalAcctgDocItemCube · open items at each month-end (NetDueDate, ClearingDate) / revenue 365d x 365
CW10DPO trend
Month-end DPO since Mar 2025 plus today, supplier items only.
Source: SAP S/4HANA · A_OperationalAcctgDocItemCube · FinancialAccountType=K, NetDueDate, ClearingDate, PaymentTerms
CW11AR aging
Open items by days past NetDueDate.
| Bucket | Amount | Share |
|---|---|---|
| Not yet due | €21,331,580 | 69.6% |
| 1-30 days late | €5,789,863 | 18.9% |
| 31-60 days late | €3,066,239 | 10.0% |
| 61-90 days late | €343,367 | 1.1% |
| 90+ days late | €98,423 | 0.3% |
Source: SAP S/4HANA · A_OperationalAcctgDocItemCube · NetDueDate vs today, ClearingDate = null, AmountInTransactionCurrency; segment via ProfitCenter/Segment [?]
CW12Collection effectiveness (CEI)
Share of collectable receivables actually collected, 1 Jul to 4 Oct.
83.5%
Target 80% (assumption)
- Opening AR 30 Jun
- €30.7M
- Invoiced in period
- €46.9M
- Closing AR total
- €30.6M
- Closing AR not yet due
- €21.3M
By division
Camille
Vending
Eurest
InnoClean
96.8%
87.8%
83.7%
79.3%
CEI = (opening AR + sales - closing AR) / (opening AR + sales - closing current AR). Sales ex VAT.
Source: SAP S/4HANA · A_OperationalAcctgDocItemCube · NetDueDate, ClearingDate, AmountInTransactionCurrency; invoicing: A_BillingDocument.TotalNetAmount [?]
CW13Top debtors
Top 15 of the largest balances; click a column to sort. Public sector pays slower (sample behaviour).
| European Treaty Secretariat | €3,391,607 | €1,203,416 (35%) |
| Lux Telecom Networks | €2,280,398 | €1,335,031 (59%) |
| Regional Hospital Network North | €2,271,771 | €453,462 (20%) |
| Business Center Gasperich Management | €2,097,768 | €1,389,812 (66%) |
| National Pension Services Office | €1,440,669 | €656,149 (46%) |
| Clinique du Parc Privee | €1,150,496 | €0 (0%) |
| Intercommunal Services South | €1,110,949 | €529,329 (48%) |
| Continental Banking Campus | €986,613 | €0 (0%) |
| Campus Research Foundation | €870,648 | €253,540 (29%) |
| Nordlicht Asset Management | €810,568 | €203,402 (25%) |
| Residence Seniors Moselle | €785,201 | €0 (0%) |
| Alpenhof Private Bank | €748,374 | €0 (0%) |
| Westbank Insurance Lux | €744,762 | €0 (0%) |
| Medical Centre Esch Sud | €743,885 | €142,887 (19%) |
| Valtor Fund Services | €726,798 | €0 (0%) |
Source: SAP S/4HANA · Customer, DocumentDate (oldest item), PaymentTerms, ClearingDate (avg days to pay = PostingDate to ClearingDate; sector pattern is a sample assumption)
CW14Open items
131 of 131 open customer items
| Customer | Aging | Status | |||
|---|---|---|---|---|---|
| National Heritage Agency | 2026-05-30 | 127 | 90+ | €98,423 | Disputed |
| Stellar Software Labs | 2026-07-30 | 66 | 61-90 | €125,429 | Disputed |
| Campus Research Foundation | 2026-07-30 | 66 | 61-90 | €217,938 | Open |
| European Treaty Secretariat | 2026-08-14 | 51 | 31-60 | €1,203,416 | Open |
| Lux Telecom Networks | 2026-08-30 | 35 | 31-60 | €547,174 | Open |
| Reseau Maisons Relais Alzette | 2026-08-30 | 35 | 31-60 | €283,879 | Open |
| Business Center Gasperich Management | 2026-08-30 | 35 | 31-60 | €736,431 | Open |
| Stellar Software Labs | 2026-08-30 | 35 | 31-60 | €97,235 | Open |
| National Pension Services Office | 2026-08-30 | 35 | 31-60 | €198,104 | Open |
| Nordlicht Asset Management | 2026-09-14 | 20 | 1-30 | €203,402 | Open |
| Regional Hospital Network North | 2026-09-14 | 20 | 1-30 | €453,462 | Open |
| Medical Centre Esch Sud | 2026-09-14 | 20 | 1-30 | €142,887 | Disputed |
| Lux Telecom Networks | 2026-09-30 | 4 | 1-30 | €432,522 | Open |
| Kreuzberg Logistics Hub | 2026-09-30 | 4 | 1-30 | €188,406 | Open |
| Belval Biotech Park | 2026-09-30 | 4 | 1-30 | €170,308 | Open |
Source: SAP S/4HANA · A_OperationalAcctgDocItemCube · AccountingDocument, Customer, NetDueDate, ClearingDate (null = open), PaymentTerms, AmountInTransactionCurrency; dispute flag: SAP Dispute Management [?]
CW1513-week cash forecast (indicative)
Weeks from 5 Oct 2026. Collections from open AR plus expected billing; payments from open AP, new supplier invoices and payroll peaks around month-end.
Not a bank balance: default is about 5% of annual revenue (€9.5M). Cash flows exclude VAT, tax, capex and intercompany settlement.
Inflows per week
Outflows per week
Cumulative cash position
| Week | Inflow | Outflow | Net | Closing cash |
|---|---|---|---|---|
| W1 5 Oct | €0 | €4,080,269 | -€4,080,269 | €5,419,731 |
| W2 12 Oct | €3,399,734 | €463,477 | €2,936,257 | €8,355,988 |
| W3 19 Oct | €4,914,711 | €2,289,089 | €2,625,622 | €10,981,610 |
| W4 26 Oct | €5,141,736 | €6,640,975 | -€1,499,239 | €9,482,371 |
| W5 2 Nov | €8,250,513 | €1,803,355 | €6,447,158 | €15,929,529 |
| W6 9 Nov | €1,104,157 | €4,989,223 | -€3,885,066 | €12,044,463 |
| W7 16 Nov | €3,789,389 | €1,677,165 | €2,112,224 | €14,156,687 |
| W8 23 Nov | €2,425,079 | €1,671,846 | €753,232 | €14,909,919 |
| W9 30 Nov | €4,717,388 | €7,468,372 | -€2,750,984 | €12,158,935 |
| W10 7 Dec | €3,414,975 | €3,619,623 | -€204,648 | €11,954,287 |
| W11 14 Dec | €4,268,718 | €2,193,176 | €2,075,542 | €14,029,829 |
| W12 21 Dec | €2,595,679 | €1,159,875 | €1,435,804 | €15,465,633 |
| W13 28 Dec | €5,459,217 | €7,640,044 | -€2,180,827 | €13,284,806 |
Source: SAP S/4HANA · open items NetDueDate + PaymentTerms (collection and payment timing), AmountInCompanyCodeCurrency [?] (payroll GL, class 62); expected billing and payroll dates are model assumptions
CW16AP aging
Open supplier items €10.4M, of which overdue €2.1M.
| Bucket | Amount | Items | Share |
|---|---|---|---|
| Current | €8,363,858 | 116 | 80.3% |
| 1-30 | €2,050,799 | 32 | 19.7% |
| 31-60 | €0 | 0 | 0.0% |
| 61-90 | €0 | 0 | 0.0% |
| 90+ | €0 | 0 | 0.0% |
Source: SAP S/4HANA · A_OperationalAcctgDocItemCube · FinancialAccountType=K, NetDueDate, ClearingDate, PaymentTerms, AmountInTransactionCurrency
CW17Top suppliers
Spend last 12 months, same supplier model as Procurement (direct spend only; AP purchases also include overhead suppliers). Open balance in the table, matched on supplier name.
Terroir Food Wholesale
Ardennes Meat & Poultry
Moselle Fresh Produce Coop
EcoPack Disposables
Benelux Beverage Distribution
FleetServe Logistics
Luxembourg Dairy Cooperative
LuxTemp Staffing Partners
Kitchenworks Maintenance
Cargo Rhein Express
€7.6M
€5.7M
€4.5M
€4.2M
€4M
€3.5M
€3.2M
€3.1M
€2.5M
€2.3M
| Supplier | Open |
|---|---|
| Terroir Food Wholesale | €1,410,491 |
| Ardennes Meat & Poultry | €936,987 |
| Moselle Fresh Produce Coop | €649,226 |
| EcoPack Disposables | €1,140,749 |
| Benelux Beverage Distribution | €880,607 |
| FleetServe Logistics | €501,925 |
| Luxembourg Dairy Cooperative | €0 |
| LuxTemp Staffing Partners | €934,022 |
| Kitchenworks Maintenance | €897,526 |
| Cargo Rhein Express | €0 |
Source: SAP S/4HANA · Supplier, AmountInTransactionCurrency, PostingDate; commodity from Coupa invoices.commodity [K]
Demo with sample data. Not company figures.