French companies continue to face an unprecedented lack of visibility: our 2026 Cabinet ARC-IFOP Barometer indicates that cash flow management remains a top concern for executives. Payment terms continue to lengthen, reaching a 12-year high, as companies await the impact of a few signs of stabilization on the international front.
Based on a survey of more than 500 companies with over 50 employees, this latest edition of our “ Cabinet ARC –IFOP Barometer” reveals that the average payment delay has now reached 18.9 days—a record high over the past twelve years. For 80% of companies, payment terms continue to serve as the adjustment mechanism for managing cash flow pressures.
Given that 96% of executives do not expect the economic situation to improve in the short term, 72% fear an increase in business failures, and nearly eight out of ten companies believe that the current environment is holding back their customers’ investments, effective management of accounts receivable appears more than ever to be a strategic priority.
Beyond simply stating the facts, the Barometer highlights companies’ expectations for strengthening their cash flow resilience. Fifty-nine percent of executives say they support the bill sponsored by Senator Olivier Rietmann, which aims to cap penalties for late payments at 1 percent of the offending companies’ global revenue.
At the same time, 62% believe that the leaders of microbusinesses and small and medium-sized enterprises do not receive enough support to prevent and manage financial difficulties. Finally, while the widespread adoption of electronic invoicing is seen as an opportunity, 84% of companies fear that insufficient preparation could lead, in the short term, to a further lengthening of payment terms.