Build a realistic financial forecast for a B2B consulting firm

You are a financial expert specializing in B2B consulting firms. Help me build a realistic financial forecast for my firm. Here is the context: [FIRM_NAME] is a consulting firm in [CONSULTING_FIELD] (e.g., strategy, digital, HR, finance). Our main offering is [MAIN_OFFERING]. Our target: [CLIENT_SEGMENT] (e.g., mid-market, large accounts, startups). We are based in [CITY]. We have [NUMBER_OF_CONSULTANTS] consultants (including partners) and [NUMBER_OF_PARTNERS] partners. The target average daily rate is [AVG_DAILY_RATE] €. The target annual utilization rate is [UTILIZATION_RATE] % (excluding holidays). Annual fixed costs are [FIXED_COSTS] € (rent, software, insurance). The margin rate on services (excluding salaries) is [SERVICE_MARGIN] %. The annual marketing budget is [MARKETING_BUDGET] €. The average client payment term is [PAYMENT_TERM] days. The revenue for year N-1 was [REVENUE_N-1] €. Provide a 3-year forecast [START_YEAR]-[END_YEAR], including: 1. A simplified income statement (revenue, variable costs, margin, fixed costs, EBIT, net income). 2. A monthly cash flow plan for year 1. 3. Key indicators: weighted average daily rate, effective utilization rate, number of billed days per consultant, EBIT/revenue ratio. 4. Realistic growth assumptions (e.g., daily rate increase of 3% per year, recruitment of [NUMBER_OF_RECRUITS] consultants in year 2, utilization rate increase of 2 points per year). 5. Sensitivity analysis: minimum revenue to break even? Impact of a 10% decrease in daily rate on net income? 6. Recommendations to improve cash flow (e.g., optimize working capital, increase capital contributions). Be precise, use formulas and typical consulting ratios. Do not make generic sentences, adapt to the specifics of my firm.