Insolvency simulation

This module is based on chapter 24, “Insolvency simulation”, from “Entrepreneurial Structural Intelligence”. Many entrepreneurs think: “That won’t happen to me.” But a structure also plans for the downside. Not out of fear, but out of professionalism. 24.1 Starting point Structure: Holding ↓ Property GmbH ↓ Restaurant GmbH Restaurant: Revenue: €1,000,000 Profit: €80,000 Property GmbH: Rental income: €120,000 Loan payment: €90,000 24.2 Crisis hits Revenue drops by 30%. New revenue: €700,000 Fixed costs remain high. New calculation: Cost of goods sold: €230,000 Personnel: €380,000 Rent: €120,000 Other expenses: €100,000 Total: €830,000 Loss: –€130,000 Liquidity only covers 4 months. 24.3 Without structural separation If the restaurant and property were under one GmbH: Entire assets would be subject to insolvency. Bank repossesses the property. Project collapses. 24.4 With proper structure Restaurant GmbH becomes insolvent. Consequences: Restaurant operation ceases Employee contracts terminate Sup...