What does a CFO actually do?

Sophie runs a food production company in Namur. She built it from scratch over seven years. Good margins. Strong customer relationships. A team she trusted.

When a major grain supplier offered a bulk deal, pay upfront and lock in a lower price for six months, Sophie said yes. It looked smart. The numbers made sense on paper.

Nobody modelled what that outflow would do to her working capital. Nobody asked what happens if a key customer pays late next quarter. Nobody stress-tested the timing. Three months later, Sophie's bank account hit a critical level mid-production cycle. She nearly missed payroll.

The accountant had reported everything correctly. Every invoice. Every balance sheet entry. That work was the foundation. What was missing was someone to build on top of it.