Stream Layerbase
Field notes
Field notes on planning pictures
Short pieces from the studio on cash-flow maps, board packs, and the habits that make a planning year readable — or not.
Reading variance without rewriting the year
A late close tempts everyone to rebuild the plan. Most quarters only need the months that actually finished, honestly marked.
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Three questions before you lengthen a forecast
A three-year picture is not automatically wiser than a thirteen-month one. Horizon is a claim about what you can know.
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What a board can read in twenty minutes
A committee does not need more charts. It needs three questions, a cash strip, and a list of purchases already signed.
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Where cash-flow maps fail seasonal businesses
Harvest, tourism, and school calendars break a twelve equal months drawing. The failure is usually in the legend, not in the arithmetic.
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The January table in a family office
January sittings fail when household drawings, plant cash, and a renovation sit in one argument. Separate maps, then one conversation.
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