A profit and loss statement can show a good month while your account balance goes backwards. That is not an error. It is the gap between when a sale is recorded and when the money actually arrives.
The three gaps
Debtor days stretch quietly. Stock ties up cash before it earns any. And tax obligations accrue against profit you have booked but not banked.
Fixing it starts with a rolling thirteen-week forecast. Not a budget — a forecast of what actually lands in the account, week by week.