Checklist · Business Rescue & Turnaround
Identifying the warning signs of business difficulties
The warning signs of business difficulties rarely appear all at once. They first build up as weak signals, whether financial, operational or legal. Yet no dashboard brings them together spontaneously. The checklist lists about twenty of them, divided into four families. It then sets a reading rule: three signs identified in different families justify an in-depth diagnosis.

Warning signs of business difficulties, family by family
- Cash and financing: in particular recurring cash strains, payment delays, reduced bank facilities, postponed maturities.
- Profitability and financial structure: in particular repeated losses, equity below the legal threshold, lengthening receivables.
- Activity and organisation: in particular loss of a strategic customer, departure of key staff, production delays.
- Legal and institutional signs: in particular formal notices, seizures, alert procedure, deadlock between shareholders.
- A response section: alert level, diagnosis to be carried out, contacts, decision and timetable.
- Finally, notes on use and references to the texts of Morocco, the European Union, France and Spain.
When to read the warning signs of business difficulties
The checklist serves first during the periodic review of the accounts. It also serves before a general meeting or a board meeting. It is moreover essential when a cash strain appears or after the loss of a major customer.
Furthermore, it prepares a discussion with the bank, the chartered accountant or the shareholders. It is intended in particular for managers of SMEs and mid-sized companies and for finance departments. Indeed, the earlier the signs are read, the more amicable and confidential options remain open.
Key facts
| Format | PDF, 2 pages |
|---|---|
| Languages | French, English, Spanish, Arabic |
| Version | October 2026 |
| Department | Business Rescue & Turnaround |
| Scope | international baseline; Morocco, European Union, France, Spain |
Limitations
The document analyses no specific situation. In addition, thresholds, competent bodies and procedures vary from country to country; they are therefore to be checked before any step is taken.
Further reading: business crisis management; Moroccan texts published in the Official Bulletin (General Secretariat of the Government).
- Prepared by ASKonsult
- Languages: French, English, Spanish, Arabic
- Version: octobre 2026
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Going further Consultation on a business in difficulty in Morocco: reading the warning signs
General information document; it constitutes neither legal advice nor an opinion on a particular situation. References to legal texts should be checked against the version in force on the date of use.
Consulting firm not registered with the Bar; no representation before the courts and no act reserved to the regulated legal professions.
