Invoice Collection Sankey Diagram: Editable Template
Show invoiced value by customer type, how late it is paid, and what happens to what stays unpaid: collected, disputed or written off. Replace the example figures.
An invoice collection Sankey follows invoiced value from customer type to payment timing, and then follows the unpaid part to its resolution.
Of 1,000 thousand euros invoiced, 640 is paid on time. The rest is paid late, or is still unpaid after 60 days and then collected, disputed or written off.
Splitting by customer type shows that the problem is not even: in the example small businesses pay on time less often and make up most of the unpaid balance.
How to read this diagram
- 64% of invoiced value is paid on time; 70% for enterprise and 55% for small business.
- Small businesses are 40% of the value but 75% of the unpaid balance (60 of 80).
- Of the 80 unpaid, 40 is written off, 30 is collected later and 10 is disputed.
- Write-offs are 4% of everything invoiced.
The data behind it
Invented figures for illustration. Not data about any real business. Not accounting advice.
| From | To | Amount (thousand euros) |
|---|---|---|
| Enterprise customers | Paid on time | 420 |
| Enterprise customers | Paid 1 to 30 days late | 120 |
| Enterprise customers | Paid 31 to 60 days late | 40 |
| Enterprise customers | Unpaid after 60 days | 20 |
| Small business customers | Paid on time | 220 |
| Small business customers | Paid 1 to 30 days late | 80 |
| Small business customers | Paid 31 to 60 days late | 40 |
| Small business customers | Unpaid after 60 days | 60 |
| Unpaid after 60 days | Collected later | 30 |
| Unpaid after 60 days | Written off | 40 |
| Unpaid after 60 days | In dispute | 10 |
The same data as CSV
source,target,value
Enterprise customers,Paid on time,420
Enterprise customers,Paid 1 to 30 days late,120
Enterprise customers,Paid 31 to 60 days late,40
Enterprise customers,Unpaid after 60 days,20
Small business customers,Paid on time,220
Small business customers,Paid 1 to 30 days late,80
Small business customers,Paid 31 to 60 days late,40
Small business customers,Unpaid after 60 days,60
Unpaid after 60 days,Collected later,30
Unpaid after 60 days,Written off,40
Unpaid after 60 days,In dispute,10How it works
Export invoices for a period
Value, customer type, due date and payment date.
Bucket by days paid after due date
On time, 1 to 30, 31 to 60, and unpaid after 60.
Follow the unpaid part
Collected later, in dispute or written off.
Check the balance
Unpaid should equal collected plus written off plus disputed.
Frequently asked questions
Is this a receivables ageing report?
It is a picture of one. An ageing report is a table by bucket; the Sankey adds who the money came from and where the unpaid part went.
Should values include VAT?
Choose one basis, with or without, and use it throughout.
Edit this collection Sankey
Open the example as your own chart and enter your invoiced and paid values.