Dutch business confidence fell from -1.8 to -14.8 in the second quarter of 2026. Investment in climate-neutral operations fell for a second year. More firms are delaying purchases to preserve cash. Delays can later show up in repair bills, extra staff hours, energy use and lost capacity.
Why this matters
A bank balance may already be reserved for payroll, VAT, tax, supplier bills, rent, debt and repairs. Between July 2025 and July 2026, 9.3% of SMEs expected to need external finance. Of those firms, 74% expected enough liquidity for short-term bills. Business-sector agreed wages rose 4.9% in early 2026. June services prices rose 4.1%, while energy prices rose 6.0%. Record why each purchase is delayed and set a review date.
Example
A small installation company keeps an old service van and outdated planning software for another quarter. The van brings repair bills and rental days. The software causes invoice errors and overtime. Missed appointments can cost jobs. The owner compares those costs with the purchase price and finance terms. The van is reviewed at a set repair cost. The software is reviewed when overtime or invoice errors reach an agreed limit.
XTROVERSO tips
- List every delayed item. Include vehicles, machines, software, maintenance, energy work and staff capacity. Add the original decision date and amount.
- Separate committed cash. Deduct payroll, tax, VAT, supplier bills, rent, debt payments and planned owner drawings. Review the purchase against the cash left.
- Say what the item keeps running. Note whether it supports invoicing, deliveries, stock control or a customer requirement. Replacing that system has a different priority from refreshing a showroom.
- Calculate the waiting cost. Add repairs, overtime, lost margin, rental charges, energy use, errors and missed orders. Use invoices, payroll records and planning data.
- Set an owner and a trigger. Put one person in charge. Use a review date or a trigger such as repair costs, debtor days, staff hours or order volume.
- Keep a short investment file. Store the cash forecast, debtor list, supplier quote, finance terms and assumptions together. Your accountant, lender or co-owner can then review the decision.
Need a second look at cash, delayed spending and the records behind each decision? We can help set up the review
The data, sourcing, and analysis behind this article were conducted by Paolo Maria Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Paolo Maria Pavan before publication.
References
- SRA: mkb-ondernemers zetten investeringen 'on hold'
- CBS - Business confidence and investment restraint
- CBS - Sustainability investment pressure and practical constraints
- CBS - External finance demand, liquidity and the meaning of not borrowing
- De Nederlandsche Bank - SME credit pricing and the information value of records
- CBS - Labour-cost pressure against easing consumer inflation
- CBS - Inflation, demand and nominal turnover
