When creating a budget, 3 elements are central: turnover, costs and result.

Traditionally, turnover and result are seen as the variables. 

Because the costs are considered a given.

You know that formula: Turnover minus the costs incurred = result.

So yes, if the turnover is disappointing or the costs are higher, it is at the expense of the result.

But what if you turn this reasoning around?

Then the desired result is the given.

And you start turning the cost knob if the turnover is unexpectedly disappointing.

So how do you structure your 2026 budget?