⚖️ Break-Even Point Calculator
The break-even point is the number of sales at which revenue exactly covers costs — every sale after that is profit. Enter your fixed costs, selling price and variable cost per unit to see how much you need to sell.
Break-even point
200 units
Revenue at break-even
5.000,00 €
Contribution margin per unit
15,00 €
Calculate the contribution margin per unit: 25,00 € − 10,00 € = 15,00 €
Divide fixed costs by the contribution margin: 3.000,00 € ÷ 15,00 € = 200
Formula
Break-even point = fixed costs ÷ (selling price − variable cost per unit)
Every sale generates a "contribution margin": the selling price minus the variable cost for that one unit. Divide your fixed costs by that contribution and you know how many units are needed before fixed costs are recovered.
What the variables mean
- vaste kosten
- Costs that don’t change with sales volume, such as rent
- variabele kosten
- Costs per unit sold, such as materials
- dekkingsbijdrage
- What each sale contributes toward covering fixed costs
commonMistakes
- Confusing fixed and variable costs — rent is fixed, material costs are variable.
- Thinking break-even means profitable; at the break-even point, profit is exactly zero.
useCases
- Determining whether a new product is financially viable before investing in it.
- Setting a sales target that matches your fixed overhead.