Dynamic liquidity analysis

Definition of dynamic liquidity analysis

In the dynamic liquidation analysis, both positions on the asset side and the capital side of the balance sheet are examined over time. In this respect, it differs from the static liquidity analysis, which is point-based, i.e. only makes statements about a specific reference date.

Dynamic liquidity analysis procedure

Dynamic liquidity analysis methods are:

• Cash flow
• Movement balance
• Cash flow statement

The dynamic liquidity analysis is a flow-size-oriented analysis with the help of which it is to be determined which financial resources were generated from the operational performance process and how these were used.

In a simpler form, the dynamic liquidity analysis is geared towards the consideration of excess sales figures, as is the case with cash flow, which is used as an absolute key figure or, in conjunction with other key figures, e.g. B. the net investment or the net debt, as a relative key figure.

Balance of movements and the cash flow statement

A refinement of the dynamic liquidation analysis is possible by creating or considering the movement balance and the cash flow calculation.