My opinion.....solid basis for growth pattern assumptions in the Financials, and the resulting cash flow. Everyone clings to optimism with no reason behind it.
A basic Business Plan for a small business should contain, at a bare minimum:
An executive summary. Define the business.
Strategic Plan. What actions does the business plan to take?
Financial outlook. The parts that most people are afraid to prepare – how profitable does this business expect to be in the future, and can it sustain and grow? What is the business worth?