The beginning of 2026 brings with it a scenario that, at the same time, provokes expectations and demands attention. The calendar is full of holidays, Brazil is entering another election year, the World Cup tends to influence routines and behaviors, and the Selic rate remains high, around 15%, although there is a gradual prospect of a reduction throughout the year.
For businesspeople, especially small and medium-sized ones, this set of factors does not just represent a macroeconomic context. It directly impacts productivity, cash flow, consumption and, mainly, decision making.
For the entrepreneur, this new year presents itself as a year of consolidation. A period that invites companies to mature their processes, their finances and their relationship with the business itself.
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In environments of uncertainty, the first business virtue becomes organization.
And it starts with a simple and structural gesture: separating the natural person from the legal entity. When the company has its own, exclusive account, it stops being just an extension of the partner’s life and begins to exist as an economic entity. This allows real reading of results, control of inputs and outputs and more conscious decisions.
The second step is to know your own average monthly fixed cost. This number represents how much the business needs to stay afloat. From there, building a financial reserve equivalent to at least three months of operation stops being a distant goal and becomes a protection mechanism.
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This reserve is not only intended to get through crises, but to offer peace of mind to negotiate better, plan more clearly and avoid decisions made under pressure.
The third movement is to understand that cash is not just idle money. In a high Selic environment, the opportunity cost is high. Companies that organize their cash and direct their resources strategically are able to transform liquidity into financial strength.
Furthermore, 2026 calls for a closer look at variables that often remain in the background: the seasonality of the sector, the real default rate, the average collection period, the balance between purchases, sales and working capital. These are details that, together, define the health of a business.
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Another sensitive point is the relationship with credit. With high interest rates, taking external resources requires even more discretion. Capital should be an instrument of growth, not a recurring survival mechanism.
This care is justified when we look at business survival data in Brazil.
According to research by the Brazilian Micro and Small Business Support Service (Sebrae), based on data from the Federal Revenue, approximately 29% of Individual Microentrepreneurs end their activities before completing five years. Among micro-enterprises, this percentage is 21.6%, and among small-sized companies, around 17%.
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The numbers show that almost a third of small businesses do not reach five years of existence, which reinforces the importance of financial organization, planning and conscious cash management.
In a year marked by calendar breaks and political disputes, companies that know each other tend to go through the period with more stability. Not because they are immune to the scenario, but because they are prepared for it.
2026 does not seem to be a year for impulsive decisions, but for conscious choices. A year in which looking at cash, numbers and internal structure can be as strategic as looking at sales, marketing or expansion.
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In the end, perhaps the biggest lesson is that companies don’t fail just because of a lack of revenue, but often because of a lack of organization. And companies don’t grow just through opportunity, but through preparation.
2026 has a silent invitation to entrepreneurs, it is not about rushing. It’s about maturity. About transforming the business into something that doesn’t just depend on effort, but on awareness and management.
