In a column for Parkiet, Paweł Firut, Country Director and Partner at Flow & Partners Polska, describes how summer slows decision-making at client companies and turns delayed approvals into months of late payments. He points to a paradox in GUS data, with revenues and profits rising while liquidity falls and overdue business debt reaches record levels. His conclusion is that working capital tools can release cash tied up in unpaid invoices, and that managing liquidity is a year-round task.