Total contribution
current quarter
€25,000,000
−4.2% against plan
Simulate Understand Decide
Scenario simulation and product costing for FP&A and management accounting teams. Change one assumption, say an energy price, a material-cost line item or a sales price, and see the financial impact by product group.
For FP&A and management accounting teams in manufacturing.
Change one assumption, see the margin move.
The starting point is three product groups with a combined annual contribution margin of €100,000,000. Raise the energy cost per unit by 18% and the calculation core shows immediately what it means per product group and in total: an impact of −€9,540,000, or −9.54% of the baseline contribution margin. That is the calculation that informs the decision on whether to respond through price, procurement or the product mix.
Illustrative example
Scenario simulation on contribution margin
Change one assumption and immediately see the effect on contribution margin, per product group and in total.
Made-up example values, not connected to any ERP system. The calculation core is deterministic: identical inputs always give the identical result.
Assumptions (cost drivers)
Example scenarios
Result: baseline → scenario
Impact p.a.
−€9.54m
−9.54%
- Baseline margin p.a.
- €100m
- Scenario margin p.a.
- €90.46m
Contribution margin p.a. Margin
- Product group A balanced
Impact p.a. −€2.16m
- Product group B energy-intensive
Impact p.a. −€5.76m
- Product group C material-intensive
Impact p.a. −€1.62m
Scenario summary
With energy cost +18%, material cost 0% and sales price 0%, the annual contribution margin changes by −€9.54m (−9.54% vs. baseline).
Show the calculation basis: inputs, worked steps, denominators
Scope of this example: it computes contribution margin, that is sales price minus variable cost per unit, times volume. Fixed costs and overhead are not included here, so the result is a change in contribution margin, not in profit. The product calculates on a full-cost basis; this example stays deliberately on contribution margin, because that is the figure producing companies steer by.
Fixed assumptions
- Sales volume is held constant, including when you move the sales price. The model has no demand response, so a price increase always improves the result here.
- Direct labour and other variable costs per unit stay unchanged; only energy, material and sales price are sliders.
- Energy and material are costs per unit: price paid and quantity consumed are collapsed into one figure.
- All amounts in euro. Values per unit; volumes and impacts per year.
The result cards above are rounded to two decimals in millions (€33.84m stands for €33,840,000). Every figure in this calculation basis is exact.
Input data (baseline)
All cost figures are per unit; volume is units per year.
| Product group | Sales price | Material | Energy | Labour | Other | Variable cost | CM/unit | Volume p.a. |
|---|---|---|---|---|---|---|---|---|
| Product group A | €100.00 | €40.00 | €10.00 | €15.00 | €5.00 | €70.00 | €30.00 | 1,200,000 |
| Product group B | €120.00 | €30.00 | €40.00 | €10.00 | €5.00 | €85.00 | €35.00 | 800,000 |
| Product group C | €80.00 | €45.00 | €5.00 | €8.00 | €2.00 | €60.00 | €20.00 | 1,800,000 |
Worked calculation: product group B
Worked through for one group: group B is the most energy-intensive, so the driver is most visible there. The other groups follow the identical calculation.
- Baseline variable cost per unit €30.00 + €40.00 + €10.00 + €5.00 = €85.00
- Baseline contribution margin per unit €120.00 − €85.00 = €35.00 29.2% of the baseline sales price
- Scenario energy cost per unit €40.00 × (1 + 18%) = €47.20
- Scenario material cost per unit €30.00 × (1 + 0%) = €30.00
- Labour + other (unchanged) €10.00 + €5.00 = €15.00
- Scenario variable cost per unit €30.00 + €47.20 + €15.00 = €92.20
- Scenario sales price €120.00 × (1 + 0%) = €120.00
- Scenario contribution margin per unit €120.00 − €92.20 = €27.80 23.2% of the scenario sales price
- Change per unit €27.80 − €35.00 = −€7.20
- Baseline contribution margin p.a. (times volume) €35.00 × 800,000 = €28,000,000
- Scenario contribution margin p.a. (times volume) €27.80 × 800,000 = €22,240,000
- Impact per year (times volume) −€7.20 × 800,000 = −€5,760,000
From unit to annual total
The result cards above show annual totals. This is the bridge to them: contribution margin per unit times volume gives the contribution margin per year. Every group is computed the same way and the annual figures are added up; nothing is allocated between groups.
| Product group | CM/unit baseline | CM/unit scenario | Change per unit | Volume p.a. | Baseline CM p.a. | Scenario CM p.a. | Impact p.a. |
|---|---|---|---|---|---|---|---|
| Product group A | €30.00 | €28.20 | −€1.80 | 1,200,000 | €36,000,000 | €33,840,000 | −€2,160,000 |
| Product group B | €35.00 | €27.80 | −€7.20 | 800,000 | €28,000,000 | €22,240,000 | −€5,760,000 |
| Product group C | €20.00 | €19.10 | −€0.90 | 1,800,000 | €36,000,000 | €34,380,000 | −€1,620,000 |
| Total, all product groups | €100,000,000 | €90,460,000 | −€9,540,000 | ||||
Which percentage of what
Three different percentages with three different denominators appear on this page. Here they are, spelled out (example values from group B).
- Baseline margin % = baseline contribution margin ÷ baseline sales price
- €35.00 ÷ €120.00 = 29.2%
- Scenario margin % = scenario contribution margin ÷ scenario sales price – the denominator moves as soon as you move the price slider
- €27.80 ÷ €120.00 = 23.2%
- Impact % = impact p.a. ÷ baseline contribution margin p.a. (all groups)
- −€9,540,000 ÷ €100,000,000 = −9.54%
What FP&A and management accounting teams use everio for.
Product costing
Build up full cost and contribution margin per product and product group, traceably, in minutes rather than days.
What-if analysis on cost drivers
Move energy, material or price and quantify the margin impact in seconds.
Margin bridge
See in seconds which driver moves the margin between baseline and scenario, and by how much.
Forecast and planning support
Run scenarios for forecast and planning in minutes, as often as you need, without replacing your planning tool.
The data is there. The connection is built in the implementation project.
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Data
Connect the data
In the implementation project, we connect your existing ERP through available interfaces and turn the data into a usable model.
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Drivers
Define assumptions
Energy, material, price and volume are made visible as cost drivers and stay adjustable, not buried in the model.
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Compute
Calculate deterministically
The calculation core computes contribution margin and product cost. Same inputs, same number – reproducible.
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Results
Compare results
Baseline against scenario, per product group and in total, as an answer to your question. Every number stays traceable to its source.
Setup
Traceable to the source
- Every figure traces back to its calculation and its source.
- Assumptions are visible and adjustable, not buried in the model.
- The logic and the calculation path stay open to inspection, including for audit.
A deterministic calculation core
- The AI interprets your question and phrases the answer; the calculation runs deterministically in the model.
- Same inputs, same number – reproducible at any time, with the assumptions behind each calculation open to inspection.
- Result quality depends on data quality: what goes in determines what comes out.
No ERP replacement
- everio replaces neither your ERP nor your BI nor your planning tool. It sits on top of them.
- It connects through existing interfaces: read access is enough and nothing is written back. If you want it, everio runs entirely inside your own environment.
- The connection and the model are built in a real implementation project, together with your team.
From connection to your first calculation.
What you get
Fast iteration on scenario calculations: you see at any time how product costs and margins are built up, and what a price change does at product level. It computes on your numbers, connected to your existing ERP.
The first step
We start with a conversation about your data structure: which systems are in use, and how product groups, prices and cost components are represented in them. From that we work out together what the first use case needs. There is nothing for you to prepare beforehand.
How we work
As a young team we work full service: a direct line to the founders, short paths instead of a ticket system, and a model individualised to map your own company logic rather than forcing it into a standard template.
Markets move every day. So does your cost base.
- +12.9%
- Eurozone energy producer prices, year on year Eurostat, 07/2026
- 10
- ECB rate moves since 06/2024, from cutting to hiking ECB
- ~16%
- EUR/USD swing in 2025 (1.02 → 1.18) ECB
- 52
- Highest VIX close, April 2025 CBOE
A team from corporate finance, sales and data engineering – with experience across industry and capital markets.
Stephan Schnitzer
CEO
Corporate finance and M&A; investment banking and industry.
Agatha Klosa
Head of Sales
Capital markets and institutional sales.
Max Ufer
Technical Advisor
10+ years in software and data engineering.
Marvin Sotirovic
Advisor
Head of Data & Analytics at a DAX-40 company.
Built by experts from
- WHU
- Lazard
- Jefferies
- Bosch
- Columbia Business School
- RBC
- BNP Paribas
- University of Göttingen
FAQ
Answers to the questions that come up most often in initial conversations. Anything we have not covered, we answer directly.
Yes. We model a first use case on your data, and you see the scenario calculation on your own numbers. Product groups, prices, cost components and volumes are enough to start.
A first use case needs product groups, prices, variable cost components and volumes. More detailed cases need more: the scope grows with the question, not with the product.
Together. everio is connected to your existing ERP in an implementation project; we build the model, your team brings the data expertise, and we validate the assumptions jointly.
No, and it does not replace your dashboards either. BI shows what happened; everio computes what a changed assumption means and answers your question. It complements your reporting rather than displacing it.
The AI interprets your question and phrases the answer; the model does the arithmetic. The figures therefore come from your data and the costing logic behind it, not from the language model, and the same inputs always give the same result. What you should check is whether the question was understood as you meant it: the assumptions behind every calculation are inspectable. How good the results are depends on data quality.
No. ERP, BI and planning tools stay in place. everio connects through existing interfaces – no data migration, no rip-and-replace, but a real implementation project that builds the connection and the model.
Through a tightly scoped first use case with success criteria agreed up front. You see the calculation on your own numbers and decide on that basis.
On-premise or in the cloud: both are possible. For financial and cost data we recommend on-premise: everio then runs entirely inside your environment, your data does not leave it, and no external AI service is involved. everio reads through existing interfaces; it needs read access to the relevant data and writes nothing back. Which interfaces those are is settled in the implementation project; every company's system landscape is different.