{"id":31427,"date":"2026-11-08T08:46:01","date_gmt":"2026-11-08T08:46:01","guid":{"rendered":"https:\/\/beneggiassociati.com\/?page_id=31427"},"modified":"2026-11-08T08:51:33","modified_gmt":"2026-11-08T08:51:33","slug":"crisis-indicators","status":"publish","type":"page","link":"https:\/\/beneggiassociati.com\/en\/crisis-indicators\/","title":{"rendered":"Crisis indicators and break-even: break-even point, ratios and signals"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"31427\" class=\"elementor elementor-31427 elementor-31418 elementor-bc-flex-widget\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3c695 e-flex e-con-boxed e-con e-parent\" data-id=\"7c3c695\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7f456c0 animated-fast e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"7f456c0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c1b821 elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0c1b821\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bbaf4b e-con-full e-flex e-con e-child\" data-id=\"2bbaf4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb5435 elementor-widget elementor-widget-heading\" data-id=\"8fb5435\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Crisis indicators and break-even: break-even point, ratios and signals<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e94983d e-flex e-con-boxed e-con e-parent\" data-id=\"e94983d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-536bd65 elementor-widget elementor-widget-text-editor\" data-id=\"536bd65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Crisis signals and break-even point<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-387f5c2 elementor-widget elementor-widget-heading\" data-id=\"387f5c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Is my company at risk of a crisis? The indicators to watch<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37b9ca0 elementor-widget elementor-widget-text-editor\" data-id=\"37b9ca0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This tool calculates the break-even point, the safety margin and operating leverage and sets them beside the sector crisis ratios of the Italian accountants&#8217; council (CNDCEC), the six-month DSCR, the signals of article 3(4) of the Italian insolvency code and the thresholds for qualified public creditors. If you filled in the budget in the same browser, the data comes from there.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a43617 e-flex e-con-boxed e-con e-parent\" data-id=\"0a43617\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6793c9 elementor-widget elementor-widget-heading\" data-id=\"c6793c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The indicators<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24949b3 elementor-widget elementor-widget-html\" data-id=\"24949b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"bng-crisi\" class=\"bng-crisi\" data-lang=\"en\" data-cta-budget=\"\/en\/cash-budget\/\" data-cta-assetti=\"\/en\/organisational-structure-checklist\/\" data-cta-forfettario=\"\/en\/flat-rate-or-ordinary-regime-calculator-2026\/\" data-cta-costo=\"\/en\/labour-cost-and-net-pay-calculator-2026\/\" data-cta-investimento=\"\/en\/investment-appraisal-calculator\/\" data-cta-avvio=\"\/en\/how-to-start-a-business\/\" data-cta-incentivi=\"\/en\/employment-incentives-register\/\" data-cta-bandi=\"\/en\/calls-register\/\" data-cta-contatti=\"\/en\/contact-us\/\"><noscript><p>This tool requires JavaScript to be enabled in your browser.<\/p><\/noscript><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9d9665 elementor-widget elementor-widget-html\" data-id=\"a9d9665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"bng-crisi-gf\" hidden><script>\nvar 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d=gform.hooks[o][r];null==n&&(n=r+\"_\"+d.length),gform.hooks[o][r].push({tag:n,callable:e,priority:t=null==t?10:t})},doHook:function(r,o,e){var t;if(e=Array.prototype.slice.call(e,1),null!=gform.hooks[r][o]&&((o=gform.hooks[r][o]).sort(function(o,r){return o.priority-r.priority}),o.forEach(function(o){\"function\"!=typeof(t=o.callable)&&(t=window[t]),\"action\"==r?t.apply(null,e):e[0]=t.apply(null,e)})),\"filter\"==r)return e[0]},removeHook:function(o,r,t,n){var e;null!=gform.hooks[o][r]&&(e=(e=gform.hooks[o][r]).filter(function(o,r,e){return!!(null!=n&&n!=o.tag||null!=t&&t!=o.priority)}),gform.hooks[o][r]=e)}});\n<\/script>\n\n                <div class='gf_browser_gecko gform_wrapper gravity-theme gform-theme--no-framework' data-form-theme='gravity-theme' data-form-index='0' id='gform_wrapper_45' ><div id='gf_45' class='gform_anchor' tabindex='-1'><\/div><form method='post' enctype='multipart\/form-data' target='gform_ajax_frame_45' id='gform_45'  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I can unsubscribe at any time.<\/label>\n\t\t\t\t\t\t\t<\/div><\/div><\/div><\/fieldset><div id=\"field_45_4\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-settore exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h4f45\" data-field-span=\"12\"><label id='gfield_label_45_4' class='gfield_label gform-field-label' for='input_45_4'><span class='gform-field-label__text'>settore<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_4' id='input_45_4' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_5\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-forma exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h5f45\" data-field-span=\"12\"><label id='gfield_label_45_5' class='gfield_label gform-field-label' for='input_45_5'><span class='gform-field-label__text'>forma<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_5' id='input_45_5' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_6\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-dati exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h6f45\" data-field-span=\"12\"><label id='gfield_label_45_6' class='gfield_label gform-field-label' for='input_45_6'><span class='gform-field-label__text'>dati<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_6' id='input_45_6' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_7\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-esito exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h7f45\" data-field-span=\"12\"><label id='gfield_label_45_7' class='gfield_label gform-field-label' for='input_45_7'><span class='gform-field-label__text'>esito<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_7' id='input_45_7' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_8\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-bep exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h8f45\" data-field-span=\"12\"><label id='gfield_label_45_8' class='gfield_label gform-field-label' for='input_45_8'><span class='gform-field-label__text'>bep<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_8' id='input_45_8' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_9\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-margine exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h9f45\" data-field-span=\"12\"><label id='gfield_label_45_9' class='gfield_label gform-field-label' for='input_45_9'><span class='gform-field-label__text'>margine<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_9' id='input_45_9' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_10\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-leva exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h10f45\" data-field-span=\"12\"><label id='gfield_label_45_10' class='gfield_label gform-field-label' for='input_45_10'><span class='gform-field-label__text'>leva<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_10' id='input_45_10' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_11\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-risultato exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h11f45\" data-field-span=\"12\"><label id='gfield_label_45_11' class='gfield_label gform-field-label' for='input_45_11'><span class='gform-field-label__text'>risultato<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_11' id='input_45_11' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_12\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-pareggio exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h12f45\" data-field-span=\"12\"><label id='gfield_label_45_12' class='gfield_label gform-field-label' for='input_45_12'><span class='gform-field-label__text'>pareggio<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_12' id='input_45_12' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_13\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-indici exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h13f45\" data-field-span=\"12\"><label id='gfield_label_45_13' class='gfield_label gform-field-label' for='input_45_13'><span class='gform-field-label__text'>indici<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_13' id='input_45_13' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_14\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-segnali exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h14f45\" data-field-span=\"12\"><label id='gfield_label_45_14' class='gfield_label gform-field-label' for='input_45_14'><span class='gform-field-label__text'>segnali<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_14' id='input_45_14' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_15\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-creditori exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h15f45\" data-field-span=\"12\"><label id='gfield_label_45_15' class='gfield_label gform-field-label' for='input_45_15'><span class='gform-field-label__text'>creditori<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_15' id='input_45_15' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_16\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-dscr exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h16f45\" data-field-span=\"12\"><label id='gfield_label_45_16' class='gfield_label gform-field-label' for='input_45_16'><span class='gform-field-label__text'>dscr<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_16' id='input_45_16' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_17\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-avvertenze exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h17f45\" data-field-span=\"12\"><label id='gfield_label_45_17' class='gfield_label gform-field-label' for='input_45_17'><span class='gform-field-label__text'>avvertenze<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_17' id='input_45_17' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_18\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-banca exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h18f45\" data-field-span=\"12\"><label id='gfield_label_45_18' class='gfield_label gform-field-label' for='input_45_18'><span class='gform-field-label__text'>banca<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_18' id='input_45_18' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_19\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-nonfin exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h19f45\" data-field-span=\"12\"><label id='gfield_label_45_19' class='gfield_label gform-field-label' for='input_45_19'><span class='gform-field-label__text'>nonfin<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_19' id='input_45_19' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_27\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-crisi-h-testprat exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h27f45\" data-field-span=\"12\"><label id='gfield_label_45_27' class='gfield_label gform-field-label' for='input_45_27'><span class='gform-field-label__text'>testprat<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_27' id='input_45_27' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_45_20\" class=\"gfield gfield--type-captcha 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id='gform_target_page_number_45' value='0' \/>\n            <input type='hidden' autocomplete='off' class='gform_hidden' name='gform_source_page_number_45' id='gform_source_page_number_45' value='1' \/>\n            <input type='hidden' name='gform_field_values' value='' \/>\n            \n        <\/div>\n                        <\/form>\n                        <\/div>\n\t\t                <iframe style='display:none;width:0px;height:0px;' src='about:blank' name='gform_ajax_frame_45' id='gform_ajax_frame_45' title='This iframe contains the logic required to handle Ajax powered Gravity Forms.'><\/iframe>\n\t\t                <script>\ngform.initializeOnLoaded( function() {jQuery('#gform_ajax_frame_45').on('load',function(){var contents = jQuery(this).contents().find('*').html();var is_postback = contents.indexOf('GF_AJAX_POSTBACK') >= 0;if(!is_postback){return;}var form_content = jQuery(this).contents().find('#gform_wrapper_45');var is_confirmation = 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document.createElement( \"span\" );            visibilitySpan.id = \"gform_visibility_test_45\";            gformWrapperDiv.insertAdjacentElement( \"afterend\", visibilitySpan );        }        const visibilityTestDiv = document.getElementById( \"gform_visibility_test_45\" );        let postRenderFired = false;        function triggerPostRender() {            if ( postRenderFired ) {                return;            }            postRenderFired = true;            gform.core.triggerPostRenderEvents( 45, current_page );            if ( visibilityTestDiv ) {                visibilityTestDiv.parentNode.removeChild( visibilityTestDiv );            }        }        function debounce( func, wait, immediate ) {            var timeout;            return function() {                var context = this, args = arguments;                var later = function() {                    timeout = null;                    if ( !immediate ) func.apply( context, args );                };                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else {            triggerPostRender();        }    } );} );\n<\/script>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95a7564 e-flex e-con-boxed e-con e-parent\" data-id=\"95a7564\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9739efb elementor-widget elementor-widget-heading\" data-id=\"9739efb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How the calculation works<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dab02a6 elementor-widget elementor-widget-heading\" data-id=\"dab02a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The break-even point<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe9ff3e elementor-widget elementor-widget-text-editor\" data-id=\"fe9ff3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The economic break-even is fixed costs plus financial charges divided by the contribution margin ratio. Operating break-even, cash break-even (without depreciation), the safety margin and operating leverage are also calculated.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edcf630 elementor-widget elementor-widget-heading\" data-id=\"edcf630\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sector ratios and DSCR<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3dcd3d elementor-widget elementor-widget-text-editor\" data-id=\"f3dcd3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For the sector you choose, among the ten in the CNDCEC paper on crisis warning indices (October 2019), five ratios are compared with the thresholds: financial charges to revenue, equity to debt, short-term assets to short-term liabilities, cash flow to assets, social security and tax debts to assets. The six-month DSCR compares expected cash flows, liquidity and available credit lines with the debt to be repaid.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c97954 elementor-widget elementor-widget-heading\" data-id=\"4c97954\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Legal signals and the bank view<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43ee144 elementor-widget elementor-widget-text-editor\" data-id=\"43ee144\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Article 3(4) of Legislative Decree 14\/2019 lists overdue debts to employees, suppliers and banks; article 25-novies sets thresholds for the social security institutes, VAT and the tax collection agent. The bank view (DSCR from 1.1, net debt to EBITDA, arrears over 30 days) is practice described in accountants&#8217; papers, not a legal threshold.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de1cc9d e-flex e-con-boxed e-con e-parent\" data-id=\"de1cc9d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7265ec3 elementor-widget elementor-widget-heading\" data-id=\"7265ec3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Assumptions and limits<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1afe3c3 elementor-widget elementor-widget-heading\" data-id=\"1afe3c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reference values<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed086b7 elementor-widget elementor-widget-text-editor\" data-id=\"ed086b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The 2019 ratios are a draft submitted for ministerial approval, not legal thresholds: since 2022 the insolvency code no longer refers to the ratios of article 13. The tool presents them as reference values.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ccafc9 elementor-widget elementor-widget-heading\" data-id=\"6ccafc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The practical test<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbafbfe elementor-widget elementor-widget-text-editor\" data-id=\"bbafbfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The ratio of overdue debt to annual cash flow is shown as a figure, without a legal outcome: the thresholds in the executive decree have not been read.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82220f1 elementor-widget elementor-widget-heading\" data-id=\"82220f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What it is not<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3dce52 elementor-widget elementor-widget-text-editor\" data-id=\"d3dce52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>It is not an assessment of a state of crisis or an opinion. The outcome uses neutral wording (within reference values, to keep an eye on, worth a closer look) and depends on the data entered.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e67f67 e-flex e-con-boxed e-con e-parent\" data-id=\"0e67f67\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01f5b16 elementor-widget elementor-widget-heading\" data-id=\"01f5b16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Notice and sources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3edcb44 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"3edcb44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This is an indicative simulation and does not replace professional advice: results depend on the data entered. Data stays in your browser; a button deletes what was saved to prefill the other tools. The tool is available in English, while the legal references are to Italian law.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac6fcd3 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"ac6fcd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Last legal check: 7 November 2026. Sources: Legislative Decree 14\/2019 (insolvency code) arts. 2, 3, 25-octies and 25-novies; CNDCEC, Crisi d&#8217;impresa. Gli indici dell&#8217;allerta (20 October 2019); CNDCEC and FNC, Il budget di tesoreria (19 May 2026) and papers on bankability and the 30-day past due rule.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5038cc8 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"5038cc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>Related services and tools<\/h3><p>Our services on these topics: <a href=\"\/en\/solutions\/business-crisis-and-business-continuity\/\">Business crisis and continuity<\/a>, <a href=\"\/en\/solutions\/outsourced-cfo\/\">Outsourced CFO<\/a>, <a href=\"\/en\/services\/business-consulting\/\">Business consulting<\/a>.<\/p><p>Other tools: <a href=\"\/en\/cash-budget\/\">Simplified budget<\/a>, <a href=\"\/en\/organisational-structure-checklist\/\">Organisational structures checklist<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9610f0a e-con-full e-flex e-con e-parent\" data-id=\"9610f0a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element- elementor-widget elementor-widget-html\" data-id=\"\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>.eco{max-width:1290px;margin:0 auto;padding:56px 40px;box-sizing:border-box}.eco h2{font-size:clamp(22px,3vw,30px);margin:0 0 22px}.eco-g{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:18px}.eco a{display:block;padding:20px 22px;border:1px solid rgba(128,128,128,.28);border-radius:12px;text-decoration:none;color:inherit;transition:transform .2s,border-color .2s}.eco a:hover,.eco a:focus-visible{transform:translateY(-3px);border-color:#389193;outline:none}.eco b{display:block;color:#389193;font-size:18px;margin-bottom:6px}.eco span{font-size:15px;line-height:1.5;opacity:.85}@media(max-width:600px){.eco{padding:40px 20px}}@media(prefers-reduced-motion:reduce){.eco a{transition:none}}<\/style>\n<section class=\"eco\"><h2>Learn more<\/h2>\n<div class=\"eco-g\">\n<a href=\"\/en\/services\/tax-and-accounting\/\"><b>Tax and accounting<\/b><span>Bookkeeping, tax compliance and tax returns for companies, sole traders and professionals.<\/span><\/a>\n<a href=\"\/en\/solutions\/starting-a-business-and-vat-number\/\"><b>VAT number and small businesses<\/b><span>Starting up, tax regimes and compliance for small businesses.<\/span><\/a>\n<a href=\"\/en\/partnership-or-limited-company-calculator-2026\/\"><b>Partnership or limited company<\/b><span>Comparison of the tax and social security burden on the owners.<\/span><\/a>\n<a href=\"\/en\/resources\/\"><b>Resources<\/b><span>Tools, registers, whitepapers and updates from the firm.<\/span><\/a>\n<\/div><\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":24170,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"crisis indicators","_yoast_wpseo_title":"Crisis indicators and break-even calculator | Beneggi e Associati","_yoast_wpseo_metadesc":"Calculate break-even, safety margin, sector crisis ratios, DSCR and the signals of the Italian insolvency code. 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