Net Working Capital Study : Net Working Capital Management in the Area of Conflict between Efficiency and Resilience

In today's VUCA environment, companies are faced more than ever with the task of strengthening their resilience and ensuring financial flexibility at the same time. Effective working capital management is a key success factor here: Efficiently managed liquidity and optimized processes create stability, increase resilience and open up competitive advantages.

But where do companies currently stand when it comes to working capital?


As part of the "Horváth Net Working Capital Study 2025", we conducted comprehensive market research with over 4,000 companies and deepened the results with a detailed survey of 100 companies. This clearly shows: Increasing resilience is currently a higher priority for companies than purely reducing working capital. Measures to strengthen resilience were implemented across all components of net working capital. At the same time, working capital levels are still below pre-COVID levels – there is still untapped potential of around EUR 145 billion.

 

Find out in our detailed results report which measures companies are currently prioritizing in practice and what differences there are depending on the size of the company. The results provide valuable impetus for finance and supply chain managers who want to make their organizations crisis-proof and future-proof.

Click here for the study!