02 / FOLLOW THE IMPACT
The EBITDA bridge
Each bar explains one part of the change. Positive adds to profit; negative reduces it.
Budget / actualFavourableAdverse
MANAGEMENT REPORTING / BUDGET → ACTUAL
See what changed.
Understand why.
Sales tell one story. Margins can tell another. Move the drivers and follow the impact on profit.
Reporting periodQ3 2026Two product lines · EUR
Fictional business & data
Fictional business & data
Try a story
€000 / quarter
03 / READ THE ACCOUNTS
A compact performance review
| Quarterly P&L | Budget | Actual | Impact / Δ |
|---|
Cost impact: lower costs are favourable. Revenue, contribution and EBITDA show actual minus budget.
04 / LOOK BELOW REVENUE
Where each euro goes
Share of revenue absorbed by costs, and what remains as EBITDA.
Variable costsFixed costsEBITDA
Behind the numbers Assumptions & calculation order ＋
One quarter. Two product lines.
Core: budget price €80; variable cost €48 per unit. Premium: price €140; variable cost €70. Budget volume: 100,000 units, 30% Premium. Fixed operating costs: €2.4m per quarter.
The sliders construct an illustrative actual outcome. They do not import recorded accounts or predict future performance.
A bridge that reconciles.
Volume is measured first at budget mix and contribution per unit. Mix uses actual volume and budget unit contributions. Price and unit costs then use actual volume and mix. Fixed costs complete the bridge. This order assigns interaction effects once, without double counting.
No financing, taxes, depreciation, capacity constraints or working-capital effects. EBITDA is an operating measure; it is not cash flow.
Illustrative interactive demo · Figures are fictional · Scenarios stay in this page and reset on reload · No installation or registration