One difference. A revised forecast.
This teaching example demonstrates a method, not a client result or running Fabric solution. All amounts are in thousands of euros. Entities A and B use the same currency; there are no intercompany transactions in the example.
01 / Actual
One variance. An explanation.
Illustrative sample data · Sample period: month 1 · Sample: entities A + B
Scroll the table horizontally to see all columns. With a keyboard, focus the table and use the arrow keys.
| Metric | Actual | Budget | Variance |
|---|---|---|---|
| Revenue | 1,200 | 1,250 | −50 |
| Gross profit | 480 | 525 | −45 |
| EBITDA | 150 | 205 | −55 |
02 / Effect on EBITDA
EBITDA variance to budget
Effect on EBITDA: + increases profit, − reduces profit. A decrease in a cost line has a positive effect.
Head of sales: lower prices for two key customers
Head of logistics: cheaper freight
Head of HR: one-off recruiting fee
Lower revenue reduces EBITDA. Lower cost of sales improves it; higher operating expenses reduce it.
The numbers come from the books. The owner of each line explains the cause, and that explanation needs evidence. The forecast changes only when the CFO approves the assumption.
−50 +5 −10 = −55 (€ thousands)
03 / Forecast
The difference can change the next forecast
The head of sales expects part of the price reduction to continue next month. The one-off recruiting fee will not recur. The CFO approves the assumptions before the forecast changes.
Teaching example: the first month is closed. Next-month assumptions change; the remaining ten months stay at budget. The original budget is preserved.
Scroll the table horizontally to see all columns. With a keyboard, focus the table and use the arrow keys.
| Assumption | Effect | Reason |
|---|---|---|
| Revenue | −30 | Part of the price reduction continues next month. Check this assumption with the head of sales. |
| Cost of sales | 0 | The freight saving is not assumed until the head of logistics confirms it. |
| Operating expenses | 0 | The recruiting fee was one-off. Next month’s costs stay at budget. |
Next-month EBITDA: 205 − 30 = 175
Updated annual forecast: 150 + 175 + 2,050 = 2,375 (€ thousands)
04 / Cash balance over 13 weeks
Cash balance over 13 weeks
€ thousands · Week 1–13
Cash follows a separate receipts and payments schedule. EBITDA is not cash flow. This example is not a complete balance-sheet, working-capital, tax or investment model.
Scroll the table horizontally to see all columns. With a keyboard, focus the table and use the arrow keys.
| Week | Opening cash | Receipts | Payments | Closing cash |
|---|---|---|---|---|
| 1 | 455 | 180 | 180 | 455 |
| 2 | 455 | 210 | 225 | 440 |
| 3 | 440 | 190 | 165 | 465 |
| 4 | 465 | 220 | 265 | 420 |
| 5 | 420 | 185 | 200 | 405 |
| 6 | 405 | 230 | 245 | 390 |
| 7 | 390 | 205 | 230 | 365 |
| 8 | 365 | 190 | 215 | 340 |
| 9 | 340 | 215 | 235 | 320 |
| 10 | 320 | 200 | 220 | 300 |
| 11 | 300 | 210 | 185 | 325 |
| 12 | 325 | 195 | 170 | 350 |
| 13 | 350 | 225 | 195 | 380 |
05 / Check before deciding
Sample control totals agree
Compare the same period and entities. Control totals are entered separately for this example; there is no connection to an accounting system.
Scroll the table horizontally to see all columns. With a keyboard, focus the table and use the arrow keys.
| Metric | Source data | Finance model | Variance |
|---|---|---|---|
| Revenue | 1,200 | 1,200 | 0 |
| Gross profit | 480 | 480 | 0 |
| EBITDA | 150 | 150 | 0 |
From actuals to the next forecast
Planning in Fabric connects actuals, revised assumptions and an approved forecast. We choose the tool around your process: Planning in Fabric, Excel or an add-in.
Microsoft Learn: Planning in Fabric · checked 8 October 2026
Microsoft Learn: Planning in Fabric prerequisites · checked 8 October 2026
Teaching example with fictional data. Not a client report or connected Fabric solution.