FREN
Free tool · local calculation

Does a class cover
its costs in reality?

Calculate contribution, practical break-even attendance and required occupancy from your attributed revenue and costs. The result describes a typical class, not studio profit.

01

Attribute

Revenue and costs on a consistent basis.

02

Calculate

Contribution, occupancy and break-even attendance.

03

Interpret

Using the method and its limitations.

Class calculator

Your figures, your threshold.

Editable fictional exampleCalculated in your browser · no data transmitted
01 · Your typical class

Describe a typical class.

places
Capacity that can actually be used.
attendances
Never greater than capacity.
/ month
For the arithmetic monthly projection.
/ attendance
Not necessarily the class's advertised price.
/ class
Attributable pay and employment costs.
/ class
Allocated share according to your convention.
/ attendance
Commission, laundry or consumables.
/ class
Attributed costs only.

Convention: use the same tax basis throughout, either excluding or including tax. For packs and subscriptions, apply a documented allocation rule.

Calculated result · editable example

Positive balance under your assumptions
Conditional projection
Estimated contribution per class62,50 €attributed revenue − attributed costs · excluding costs not included
Attributed revenue168,00 €7 attendances × €24.00
Attributed costs105,50 €fixed + variable
Monthly projection1 000,00 €typical class × 16 occurrences · no seasonality
Break-even & interpretationBased on the assumptions entered
Entered occupancy
70,0 %
Contribution margin
37,2 %
Mathematical break-even
4,22
Practical break-even
5 places · 50.0%
See the calculation breakdown
Attributed fixed costs
95,00 €
Variable costs
10,50 €
Contribution per attendance
22,50 €

Mathematical break-even attendance = attributed fixed costs ÷ (attributable revenue per attendance − variable cost per attendance). Practical break-even attendance is rounded up to the next whole place.

Non-contractual educational result. Contribution does not mean net profit, available cash or ROI. The monthly projection models neither seasonality nor changes in demand.

Read the result

Contribution.
Not net profit.

The calculation isolates a typical class. It does not replace an income statement, a cash-flow budget or a complete studio analysis.

  1. 01
    Allocation changes the result

    Packs and subscriptions require a consistent revenue allocation convention.

  2. 02
    Break-even remains conditional

    It depends on the costs and revenue entered, not on guaranteed demand.

  3. 03
    The month is only a multiplication

    The projection models neither seasonality nor changes in behaviour.

  4. 04
    Capacity can make break-even impossible

    If break-even attendance exceeds available places, the business model must be reviewed.

Put the calculation in context
Straight answers

Frequently asked questions

What is the difference between revenue, contribution and profit?

Revenue is the amount attributed to attendance. Contribution deducts the costs attributed to the class. Net profit requires all studio expenses, financing, taxes and other accounting items; this tool does not calculate it.

How should I account for a credit pack or subscription?

Use a documented, consistent revenue allocation rule. The face value of a pack or subscription does not automatically correspond to the revenue attributable to one attendance.

Does the break-even threshold guarantee a profitable time slot?

No. Break-even attendance is a conditional result based on the revenue, costs and attendance entered. It guarantees neither demand, attendance nor stable costs.

Is the data I enter transmitted?

No. The calculation runs in your browser. The values you enter are neither sent to GE2studio nor stored by the calculator.

From the class to the studio

Interpret the result
in your context.

Ready to go further? Describe your needs to request a discussion about your conventions, available cost data and constraints.

Request a studio analysis