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Costs & result over five years
Sample business · group of two companies · first half of 2026 and forecast
Sample data of a service business
All figures and names are fictitious
DEEN
DEMO VERSION
View:
Result analysis — Jan–June 2026
▶What this tool does – in brief
  • Ready on your desk every month – from your own figures, without anyone compiling anything.
  • Tailored to your business – built around what actually has to be decided there. What you see here is an example, not a template.
  • Every cost item on its own – over several years and always in relation to revenue. So you see which one moves the result.
  • Your KPIs, not standard ones – here the revenue missing for a 20% margin and the month in which the costs are covered.
  • Calculate decisions before you take them – change one figure and see what happens to the result and the break-even point.
1. Revenue, costs and EBIT — 2022 to 2026 forecast
2026F column:
Item 2022 2023 2024 2025 2026F ★ 2026F vs 2022 (EUR) 2026F vs 2022 (%)
Revenue
6,892 k€
7,917 k€
9,020 k€
7,581 k€
6,804 k€
 −228 k€ −3.3%
Costs (share of revenue)
5,324 k€
(77.2%)
7,262 k€
(91.7%)
8,690 k€
(96.4%)
7,469 k€
(98.5%)
7,203 k€
(108.1%)
 +1,880 k€ +35.3%
EBIT (share of revenue)
1,568 k€
(22.8%)
654 k€
(8.3%)
329 k€
(3.6%)
+112 k€
(+1.5%)
−539 k€
(−8.1%)
 −2,107 k€ −134.4%
★ 2026F = forecast — the full-year figure is extrapolated from the half-year, using the historical Jan–June share of the selected view (group 44.1%). Fixed costs continue at their current level, variable costs scale with revenue. Savings already implemented are contained in the actual figures.
Adjust 2026F assumptions — play through scenarios EBIT 2026F: −539 k€
2. Cost analysis 2022 to 2026 forecast
2026F column:
What does the table show?

Every cost item as a % of revenue. A structural ratio, independent of the size of revenue. The relationship between costs and revenue has to keep a certain structure for the intended profit to be earned.

Target: 20% EBIT margin

The calculation is against a 20% EBIT margin — not a wishful figure: in its best year, 2023, Company A reached a good 16% and was therefore close to it. The half-year view shows smaller values; Jan–June is historically the weaker half.

What does “eaten €” mean?

When costs grow faster than revenue, money moves out of profit and into costs. This column shows, per item, how much this imbalance costs every year. The sum of this column is the EBIT gap: that much result is lost through the shifted cost structure.

Cost centre20222023202420252026F ★2026F vs 2022 Share of revenue
risen / fallen		2026F vs 2022 How much is
eaten from EBIT
Sub-account (DATEV group)20222023202420252026Δ pp
2025 vs 22 · Company A		Eaten €
2025 vs 22 · Company A
└─ Staff administration
7.0%
(438 k€)
6.3%
(438 k€)
9.1%
(718 k€)
9.1%
(819 k€)
13.0%
(976 k€)
+6.6 pp+500k
└─ Staff operations
18.0%
(1,124 k€)
17.9%
(1,236 k€)
21.8%
(1,726 k€)
25.5%
(2,300 k€)
23.5%
(1,764 k€)
+5.5 pp+416k
└─ Staff management
15.7%
(976 k€)
17.0%
(1,169 k€)
17.2%
(1,362 k€)
14.7%
(1,326 k€)
20.6%
(1,547 k€)
+3.6 pp+273k
└─ Mixed
1.6%
(98 k€)
1.8%
(126 k€)
0.9%
(74 k€)
1.1%
(102 k€)
2.0%
(150 k€)
+0.2 pp+14k
Note: Staff administration outgrew revenue the most: +504k additional costs, because the share of revenue rose from 6.3% to 13.0% (almost doubling).

⚠ The 2021/2022 figures for operations & administration contain an estimated split of statutory social security costs.

Sub-account (DATEV group)20222023202420252026Δ pp
2025 vs 22 · Company A		Eaten €
2025 vs 22 · Company A
└─ Leasing
1.5%
(91 k€)
0.9%
(63 k€)
0.1%
(7 k€)
2.6%
(234 k€)
2.9%
(217 k€)
+2.0 pp+147k
└─ Insurance & tax
1.0%
(63 k€)
0.9%
(63 k€)
1.1%
(84 k€)
1.1%
(102 k€)
1.6%
(122 k€)
+0.7 pp+52k
└─ Other fleet costs
0.1%
(4 k€)
0.2%
(14 k€)
0.7%
(56 k€)
1.1%
(98 k€)
0.2%
(14 k€)
0.0 pp—
└─ Fuel & maintenance
4.0%
(248 k€)
5.0%
(343 k€)
5.0%
(396 k€)
4.6%
(413 k€)
4.6%
(346 k€)
−0.4 pp−28k
└─ − Benefits in kind, management (private share)
-1.7%
(−108 k€)
-1.6%
(−108 k€)
-1.7%
(−133 k€)
-0.4%
(−38 k€)
-2.2%
(−164 k€)
−0.6 pp−46k
Note: Leasing outgrew revenue the most: +150k additional costs. Management benefits in kind are offset.
Sub-account (DATEV group)20222023202420252026Δ pp
2025 vs 22 · Company A		Eaten €
2025 vs 22 · Company A
└─ Consulting & accounting ▸
1.3%
(80 k€)
1.2%
(84 k€)
1.5%
(116 k€)
1.6%
(144 k€)
1.8%
(133 k€)
+0.6 pp+42k
Consulting & accounting — DATEV-Konten 2025 (164 k€)
AccountDescriptionValue 2025% sub-group
6830Payroll / bookkeeping costs65.500 €58.5%
6825Legal and consulting costs24.000 €21.1%
6827Financial statement and audit costs23.000 €20.3%
└─ Other operating costs ▸
1.8%
(112 k€)
1.1%
(77 k€)
3.1%
(242 k€)
1.4%
(126 k€)
1.6%
(122 k€)
+0.5 pp+38k
Other operating costs — DATEV-Konten 2025 (191 k€)
AccountDescriptionValue 2025% sub-group
6821Training costs66.000 €50.5%
6859Waste disposal35.000 €26.8%
6850Other operating supplies11.000 €8.5%
6851Workwear5.000 €3.9%
6855Bank charges4.000 €3.1%
6835Rent for movable equipment3.000 €2.4%
6822Voluntary social benefits3.000 €2.2%
6845Tools & small equipment742 €1.4%
6880Currency translation696 €1.3%
└─ Telephone, office & IT ▸
0.8%
(52 k€)
0.7%
(46 k€)
0.6%
(49 k€)
0.7%
(60 k€)
0.8%
(63 k€)
+0.2 pp+14k
Telephone, office & IT — DATEV-Konten 2025 (49 k€)
AccountDescriptionValue 2025% sub-group
6805Telephone27.000 €79.9%
6815Office supplies5.000 €15.5%
6800Postage316 €2.2%
6820Books / technical literature328 €2.3%
6810Internet costs12 €0.1%
Note: Consulting & accounting outgrew revenue the most: +46k additional costs.
Sub-account (DATEV group)20222023202420252026Δ pp
2025 vs 22 · Company A		Eaten €
2025 vs 22 · Company A
└─ Travel – accommodation
1.5%
(91 k€)
1.6%
(112 k€)
2.5%
(200 k€)
3.2%
(290 k€)
2.5%
(189 k€)
+0.9 pp+66k
└─ Travel – meals & transport
1.0%
(63 k€)
1.0%
(66 k€)
1.3%
(105 k€)
1.3%
(116 k€)
1.7%
(126 k€)
+0.7 pp+52k
└─ Advertising & marketing
1.4%
(88 k€)
1.2%
(80 k€)
1.9%
(150 k€)
1.7%
(150 k€)
1.7%
(126 k€)
+0.5 pp+38k
Note: Travel – accommodation outgrew revenue the most: +66k additional costs.
Sub-account (DATEV group)20222023202420252026Δ pp
2025 vs 22 · Company A		Eaten €
2025 vs 22 · Company A
└─ Cleaning, maintenance & repairs
2.8%
(172 k€)
0.5%
(32 k€)
0.0%
(4 k€)
1.8%
(164 k€)
1.4%
(108 k€)
+1.0 pp+74k
└─ Rent & service charges
3.5%
(217 k€)
4.6%
(318 k€)
4.6%
(364 k€)
4.5%
(402 k€)
5.3%
(399 k€)
+0.7 pp+52k
└─ Energy & utilities
0.4%
(24 k€)
0.2%
(10 k€)
0.1%
(7 k€)
0.2%
(18 k€)
0.7%
(49 k€)
+0.5 pp+38k
Note: Cleaning, maintenance & repairs outgrew revenue the most: +70k additional costs.
Sub-account (DATEV account)20222023202420252026Δ pp
2025 vs 22 · Company A		Eaten €
2025 vs 22 · Company A
└─ Packaging material
0.0%
(0 k€)
0.0%
(0 k€)
0.0%
(0 k€)
0.0%
(0 k€)
0.1%
(7 k€)
+0.1 pp+7k
└─ Outbound freight
0.1%
(5 k€)
0.0%
(3 k€)
0.0%
(0 k€)
0.0%
(0 k€)
0.0%
(0 k€)
−0.0 pp−4k
Sub-account (DATEV account)20222023202420252026Δ pp
2025 vs 22 · Company A		Eaten €
2025 vs 22 · Company A
└─ Hardware and software maintenance
0.8%
(49 k€)
0.3%
(24 k€)
0.5%
(42 k€)
1.0%
(91 k€)
0.7%
(52 k€)
+0.4 pp+28k
└─ Repair of plant & equipment
0.9%
(52 k€)
0.1%
(8 k€)
0.1%
(10 k€)
0.0%
(0 k€)
0.0%
(3 k€)
−0.1 pp−7k
Sub-account (DATEV account)20222023202420252026Δ pp
2025 vs 22 · Company A		Eaten €
2025 vs 22 · Company A
└─ Insurance
0.9%
(60 k€)
0.4%
(27 k€)
0.6%
(46 k€)
0.5%
(49 k€)
0.9%
(66 k€)
+0.5 pp+38k
└─ Contributions
0.1%
(8 k€)
0.4%
(28 k€)
0.5%
(35 k€)
0.3%
(25 k€)
0.4%
(33 k€)
+0.0 pp+4k
└─ Other duties
0.0%
(1 k€)
0.1%
(5 k€)
0.0%
(1 k€)
0.1%
(6 k€)
0.0%
(0 k€)
−0.1 pp−4k
Sub-account (DATEV group)20222023202420252026Δ pp
2025 vs 22 · Company A		Eaten €
2025 vs 22 · Company A
└─ Depreciation of vehicles
2.1%
(130 k€)
2.2%
(154 k€)
3.1%
(245 k€)
4.1%
(368 k€)
4.8%
(357 k€)
+2.5 pp+189k
└─ Buildings & intangibles
0.1%
(7 k€)
0.1%
(4 k€)
1.5%
(119 k€)
0.3%
(24 k€)
0.0%
(4 k€)
0.0 pp—
└─ Fixed assets & low-value items
3.5%
(217 k€)
2.6%
(182 k€)
2.5%
(200 k€)
2.3%
(206 k€)
2.3%
(172 k€)
−0.4 pp−28k
Note: Depreciation of vehicles outgrew revenue the most: +196k additional costs — fleet investment in 2023.
Sub-account (DATEV account)20222023202420252026Δ pp
2025 vs 22 · Company A		Eaten €
2025 vs 22 · Company A
└─ Vehicle tax
0.2%
(10 k€)
0.1%
(7 k€)
0.1%
(11 k€)
0.2%
(14 k€)
0.1%
(10 k€)
+0.0 pp+4k
Sub-account (DATEV group)20222023202420252026Δ pp
2025 vs 22 · Company A		Eaten €
2025 vs 22 · Company A
└─ Discounts, bonuses & rebates
0.1%
(7 k€)
0.2%
(14 k€)
0.2%
(14 k€)
0.1%
(7 k€)
-0.1%
(−7 k€)
−0.3 pp−21k
└─ Direct purchase of raw materials
9.3%
(578 k€)
9.2%
(634 k€)
12.1%
(956 k€)
7.6%
(682 k€)
8.8%
(665 k€)
−0.3 pp−24k
└─ EU acquisition & goods received
5.0%
(312 k€)
4.9%
(336 k€)
0.4%
(35 k€)
3.3%
(301 k€)
0.9%
(66 k€)
−4.0 pp−301k
└─ Change in inventory & other
3.3%
(206 k€)
5.9%
(410 k€)
0.1%
(10 k€)
0.0%
(4 k€)
-1.9%
(−144 k€)
−7.9 pp−592k
Note: Materials are the only saver: −242k less burden.
Total — how much is eaten from EBIT (2026F vs. 2022)+2051k
3. Where do we stand?
Two KPIs for monthly steering. As at 30 June 2026 — Jan–June closed, extrapolated to the end of 2026.
KPI 1 — revenue status
How much revenue is missing for a 20% margin?
Level 1 — Jan–June 2026 (actual)
ACTUAL REVENUE JAN–JUNE
1,666 k€
Jan–June 2026
TARGET REVENUE JAN–JUNE
2,992 k€
Jan–June 2026
→
REVENUE GAP JAN–JUNE
−1,326 k€
44% below plan
Level 2 — full year 2026 (extrapolation)
ACTUAL REVENUE 2026 (EXTRAPOLATED)
6,804 k€
Jan–June × 2,87
TARGET REVENUE 2026 (EXTRAPOLATED)
10,066 k€
for a 20% margin
→
2026 REVENUE GAP
−5,310 k€
44% below plan
▶Show the 2022–2026 trend
Both series are read from the table above and follow the selected view and column. Revenue says how big the business is; the margin says what is left of it – only the two together show whether growth achieved anything. The “2026F column” switch applies here too: Actuals only shows Jan–June per year, Forecast shows full-year figures – the last bar is then labelled 2026F, because it is extrapolated.
Bei 10,066 k€ in annual revenue, Company A reaches a 20% EBIT margin again at the current cost structure.
ℹ How is this calculated?
1
Variable costs (materials, fuel, travel) ≈ 23.4% of revenue → contribution margin 76.6%.
2
Fixed costs (annualised) = costs − 23.4% · revenue = 8,197 k€.
3
Target: EBIT margin 20 %.
4
Formula:
Revenue = fixed costs ÷ (76.6% − 20%)
Revenue = 2,342 ÷ 0.566 = 10,066 k€
KPI 2 — break-even status
When does cumulative revenue cover all costs — break-even at 2,913 k€?
FORECAST BREAK-EVEN 2026
—
if things continue like this
TARGET BREAK-EVEN 2026
June 2026
Month 6
→
2026 BREAK-EVEN GAP
+5 months
behind target
Cumulative revenue 2026 vs. break-even revenue (forecast with linear extrapolation).
Jan–June 2026 ends at 1.061 k€ cumulative revenue — the break-even lies at 2,913 k€ revenue (fixed costs 2,342 k€ ÷ contribution margin 76.6%). 1.852 k€ are still missing. Forecast pace (average seasonality) 284 k€/month from June → break-even December 2026.
ℹ How is this calculated?
1
What does “costs covered” mean? The revenue at which EBIT = 0. Important: some costs grow with revenue (materials, fuel, travel) — others are fixed (staff, rent, insurance, leasing, advertising).
2
Cost structure 2026 (extrapolated):
Variable costs (scale with revenue): materials, fuel, travel costs.
Σ variable = 23.4% of revenue (at break-even 571 k€)

Fixed costs (independent of revenue): staff, rent, insurance, leasing, advertising, depreciation etc.
Σ fixed = 2,342 k€
3
Formula — classic break-even calculation:
Of every € of revenue: €0.234 goes to variable costs, €0.766 cover fixed costs (= contribution margin).

Revenue × contribution margin = fixed costs
Revenue = 2,342 ÷ 0.766 = 2,913 k€
4
Plausibility check at 2,913 k€ revenue:
Variable costs: 2,913 × 23.4% = 571 k€
Fixed costs: 2,342 k€
Total costs: 2,913 k€
EBIT = 0 ✓
Assumption: Jan–June 2026 extrapolated conservatively and linearly to the full year (Jan–June × 2.0, without seasonal growth), variable ratio constant at 23.4%. Adjustable via the assumptions box (seasonality).
▶What this tool does – in brief
  • Ready on your desk every month – from your own figures, without anyone compiling anything.
  • Tailored to your business – built around what actually has to be decided there. What you see here is an example, not a template.
  • This year against the previous ones – revenue, result and costs month by month, side by side.
  • Where it runs better and where worse – every month compared directly, instead of just the annual total.
  • Costs over time – every item across the years, not just the total amount.
1 · Revenue

Revenue per month, year on year

Monthly revenue in k€. 2026 (thick line) = the view selected above, so far Jan–June. Previous years 12 months, 2026 Jan–June so far.
2 · EBIT

Result per month, year on year

Display:
Monthly EBIT. Above or below the zero line = profit or loss in that month.
3 · Costs

2026: where are we improving and where getting worse — month by month?

Display:

Cost comparison across the years

Choose a cost item and compare it across all years (2026: Jan–June). 2026 = the view selected above · previous years = the same view (actual). Years can be shown or hidden in the legend. Individual months contain year-end corrections (discounts, provisions) — hence the occasional negative value.

Item: Display:
DEMO VERSION  ·  Created by JBS-Solution  ·  All figures and names are fictitious  ·  javier.buenano@jbs-solution.com  ·  +49 1520 742 8337
Seasonality — revenue per month, year on year
Seasonality — distribution of revenue across the months, 2022–2026.
How to read it: March and Q4 (Oct/Nov) are historically strong, Jan/Feb weak. 2026 (thick line) shows the course so far, Jan–June. In % mode = share of annual revenue (2026 normalised to the extrapolation). Clicking a year in the legend shows or hides it — start: 2025 + 2026 only.