{"entity":{"name":"Orvalune Boissons SRL","enterprise_number":"0923.010.131"},"scope":"service","subject":{"name":"Livraison de fûts"},"period":"2026","currency":"EUR","amounts_basis":"excl_vat","inputs":{"fixed_costs":48000.0,"variable_cost_per_unit":9.5,"price_per_unit":15.5,"current_volume":9600,"unit_label":"fût"},"results":{"contribution_margin_per_unit":6.0,"contribution_margin_pct":38.71,"break_even_units":8000,"break_even_revenue":124000.0,"safety_margin_pct":16.67},"sensitivity":[{"units":6000,"revenue":93000.0,"variable_cost":57000.0,"contribution":36000.0,"profit":-12000.0},{"units":8000,"revenue":124000.0,"variable_cost":76000.0,"contribution":48000.0,"profit":0.0},{"units":9600,"revenue":148800.0,"variable_cost":91200.0,"contribution":57600.0,"profit":9600.0}],"commentary":"Analyse établie pour fixer le tarif de livraison de 2026.","preparer":{"name":"Aline Pevresse","title":"Comptable","date":"2026-10-08"}}