Which section of the business plan should come first but be written last?

The section of the business plan that should come first but be written last is the executive summary. This is one of the shortest sections you can find in every business plan but also the one you should spend more time to work on. It should recap all the information in your business plan mostly in two to three pages only. The reason why this section needs more attention is because the reader might just base his decision only by reading this section. This is not only just a summary but also your call to action. Making this section captivating and interesting might excite the reader to check your business plan further.