Lesson sheet · Module 18
Flow 3 — the small business: price, break-even point and cash flows
The aim of the lesson
Before you start, work out your price, your break-even point and your weekly cash. Profit is an opinion, cash flow is a fact, and a reserve buys you time to fix the model.
- 👧 Child: count everything — the table and the lemons.
- 🧑 Teenager: three questions for the break-even point; three levers.
- 🧔 Adult:
- full cost (including indirect costs);
- break-even point;
- weekly cash plan;
- working capital for the first months.
- 🏗 Business: your own pay in the price; a log of hypotheses; where every euro comes from.
Your step in Pecuvo: (1) Create a space "Project:
The topic (chapters of the module)
- Chapter 1 · What it costs me: direct and indirect costs
- Chapter 2 · What a good price is
- Chapter 3 · At zero: the break-even point
- Chapter 4 · Three levers: how the break-even point moves
- Chapter 5 · Profit and cash are not the same: cash flow week by week
- Chapter 6 · How much money I need to start
- Chapter 7 · Where to get money — and what the plan is
For the youngest · ages 6–7
🐣 The youngest: If you sell lemonade, you first buy lemons and cups. The price of a cup has to bring back the money for them. The more cups you sell, the more coins come back. When you have got back everything you spent, what is left is profit — what you keep.
Play together (5 minutes): Your child makes 5 cards with drawings and decides how many coins one costs. Count together how many cards they need to "sell" at home to get back 3 coins for the paper and felt-tip pens.
A question for the evening: "What would you sell at your own stall, and why?"
A game from the catalogue: PR-02 "The lemonade stand on the rug" — https://pecuvo.eu/igri/katalog/#pr-02 (in Bulgarian)
Questions for the class — 3 per level
- 👧 1. Which costs do you pay for every cup, and which ones once? 2. What is the break-even point in the lemonade example? 3. Why do we keep money aside for "the first weeks"?
- 🧑 1. What is the formula for the break-even point? 2. What are the three levers? 3. What is the difference between profit and cash flow?
- 🧔 1. Calculate: price €3, direct costs €1.20, indirect costs €900 a month — how many items a month (500)? 2. Why can a profitable business run out of money? 3. What goes into working capital at the start?
A 45-minute plan
- 5 min
- The question for the evening or one from “Check yourself” — what do the pupils think? No right or wrong answers.
- 15 min
- One or two chapters of the module at the level of the class (the “child · teenager · adult” buttons on the page).
- 10 min
- The game or the calculator for the topic — in pairs or on the board.
- 10 min
- The questions for the class. If you like, the open test — everyone writes down only their code.
- 5 min
- The iron principle in the pupils' own words and one small step for home.
Tools for the lesson
- The whole module on the website pecuvo.eu/en/modules/flow-3-the-small-business/
- The open test (9 questions) — pupils write down only their code (e.g. K4B11), no names; the class distribution is shown on the same page pecuvo.eu/en/test/
- The Glossary — terms explained simply pecuvo.eu/en/glossary/