Business Resolutions for 2026: Seven Management Decisions That Can Change the Course of SMEs
- Jan 30
- 4 min read
As the 2025 fiscal year closes, many entrepreneurs make an intuitive assessment of the year: it was difficult, it was reasonable, or it even went well. However, when simple questions arise (what was the margin, how much cash was left, how is the treasury for the coming months), the most common answer continues to be: “I still don’t know, I’m waiting for the accounting.”
This scenario reveals a structural challenge in small and medium‑sized enterprises: the lack of financial literacy applied to daily management. It is not about turning entrepreneurs into accountants, but about creating simple routines that allow understanding the essential numbers of the business and making decisions with more confidence, less stress, and greater predictability.
It was in this context that seven business resolutions for 2026 were introduced, conceived as practical management decisions and not generic New Year’s wishes.
The Recurring Problem in SMEs
In the absence of internal financial direction, the management of many companies ends up resting on three fragile pillars: feeling, urgency, and bank account balance. The problem is that the bank balance, in isolation, does not reflect the true financial health of the company.
It is possible to have a lot of work, active clients, and high invoicing and still close the year without liquidity or even at a loss. This reality is aggravated by three typical problems:
Mixing personal and business finances, which prevents the entrepreneur from knowing how much the business really generates and if it is sustainable on its own.
Decision‑making based on perceptions — hiring, lowering prices, or investing — without minimum simulations on impact on margin or the sales volume needed.
Lack of timely information: many companies do not know how much they have to receive, how much they have to pay, or what the cash balance will be in the next 30 days.
These problems are not solved only with more human resources, but with discipline and simple financial routines.
Turn the New Year into a Management Decision
The first resolution for 2026 is clear: if the company continues to be managed the same way, it is not realistic to expect different results. Managing only by the bank account balance is foregoing control of the business. The decision is to assume that numbers should serve the entrepreneur, not the other way around.
Have a Clear Annual Budget
One of the most structural changes is creating an annual budget. Knowing how much you want to invoice, how much you can spend, and what minimum margin you want to achieve allows you to follow the year month by month, instead of being surprised at the closing of the exercise.
A well‑defined budget sets revenue objectives, identifies acceptable costs, and fixes minimum margins. By the end of the first quarter, this budget should be written, validated, and shared with key people in the company.
Track Simple Indicators Every Month
Managing without indicators is like managing in the dark. For 2026, the proposal is simple: monitor four essential indicators monthly — revenue, key costs, margin, and cash.
By the 10th of each month, the comparison between budget and reality should answer practical questions:Where are you slipping, why, and what decisions should be made still in that month. Each monthly comparison is a step from reaction to leadership of the business.
Anticipate Cash Flow by 30 Days
Cash surprises are one of the main sources of business stress. Having a cash forecast map at least 30 days ahead, updated weekly, allows anticipating difficulties, negotiating terms, and deciding with time. Expected inflows, fixed outflows, and commitments with the State, suppliers, and employees should be visible. The best time to get the numbers in order was yesterday; the second best is early 2026.
Separate Business and Personal Finances
Another critical resolution is the clear separation between company finances and the personal finances of the partner. A dedicated company bank account and a defined amount as “partner salary” allow understanding whether the business sustains itself independently.
This separation brings clarity to the year‑end closing: how much the company generated, how much was withdrawn, and whether the operation is truly sustainable
Create Discipline in Review and Learning
Planning without discipline loses effectiveness. The proposal for 2026 involves creating a fixed monthly moment to analyze the numbers, even if it is a short meeting with few people.
Budget vs actual results, key indicators of the month, and main decisions should be reviewed regularly. The budget should not be a prison, but a reference to consciously adjust the course.
A Clear Commitment to Year‑End Closing
The final resolution is to avoid arriving in December with a feeling of surprise. The goal is to finish 2026 knowing where the company went, why it went there, and what decisions were made along the way.
Financial literacy translates into the ability to answer, at any time of the year, three simple questions: how much is really being earned, how much can be invested, and how much can be withdrawn without putting the business at risk.
A Change of Attitude for 2026
Financial success in 2026 will not be a matter of luck. It will be the result of conscious decisions, planning, regular monitoring, and discipline. For many companies, these resolutions do not require large investments, but rather a change in attitude toward numbers — turning them into a management tool, not just a final result delivered by accounting.
This topic was discussed in detail in the latest episode of the “Economia Descomplicada” podcast.
Listen to the full episode here:
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