Example Operating Budget
A free, fictional example showing how an operating budget is typically structured — and how to use it to follow up on your business's actual results.
Note: This template describes Danish bookkeeping conventions and regulatory deadlines specifically, and is provided as an English translation for your convenience.
Many business owners have heard of operating budgets, but have never seen a concrete example of what a fully built budget — and the subsequent follow-up — actually looks like. This document is a fictional example, built around the fictional company "Nordkyst Håndværk ApS", showing the structure step by step. Want the full explanation of what an operating budget is, and how to build your own from scratch? Read our walkthrough of operating budgets: how to build one — a detailed guide.
What does the example contain?
- Introduction to the fictional company and the basis for the example
- A glossary of the key terms (contribution margin, EBITDA, operating result, and more)
- A full quarterly operating budget for an entire financial year
- An example of budget follow-up, comparing budget and actual results
- Practical advice on how to build your own operating budget
- An updated walkthrough of the digital bookkeeping requirement in effect from 2025 and 2026
Who benefits from the example?
Both business owners preparing their first operating budget, and owners of an existing business who want to see what systematic budget follow-up can look like in practice. If you're preparing to sell or buy a business, a well-maintained operating budget can also help strengthen trust in a deal — read more about that in our article on operating budgets: how to build one — a detailed guide.
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The example is free and fictional and does not constitute advice on a specific business's finances. Book a no-obligation call if you'd like sparring on your own operating budget.
Book a no-obligation call →Read more about budgets and business plans
Operating Budgets: How to Build One — A Detailed Guide
An operating budget isn't just a spreadsheet for the drawer — it's the tool that shows whether the business is actually making money, and where to act if it isn't.
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