In the wholesale sector, gross operating profit accounts for only 4.5% of revenue (Booper calculation based on INSEE data, 2023). Between the net price invoiced and the margin actually earned lies the cost of service: deliveries, small orders, urgent requests, returns, customer support, and customer credit. These costs are buried in overhead expenses, and two customers paying the same net price never generate the same profit.
White paper
List price, net price, actual margin: regaining control of profitability
This white paper shows how to measure the cost of service by activity, calculate the actual margin per customer, per order, and per channel, and then focus on service rather than price—without losing the customers who drive profitability. Figures verified and dated 2025 and 2026 (INSEE: Ésane, service price indices, labor cost index).
By downloading it, you will discover
- Why the net price isn't enough: With €4.5 in EBITDA for every €100 in sales, every point of cost of service saved adds approximately 22% to EBITDA (illustrative calculation)
- How can we measure the cost of service for five to eight activities and their cost drivers without resorting to complex cost accounting?
- At what order amount does a delivered order become profitable, and how can you justify offering free shipping or reasonable small-order fees?
- How to Segment Your Customers Based on Their Gross Margin and Cost of Service, and Protect Your Profitable Core
- What actions to take, in what order, and what metrics to track each month
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