Executive Summary | December 2025
€5.76M
2025 Sales (Jan-Nov)
-7% vs 2024
€5.40M
Dealer Sales (Jan-Nov)
+1% YoY
€10.68
Dealer €/Unit (2025)
+19% vs 2024
14
Active Dealers
Domestic and International
84%
Decline from Non-Dealers
€311K of €369K drop
Data Period: Jan-Nov 2025 Actuals | YoY = Jan-Nov 2024 vs 2025 | Full Year = Estimate with Dec projection

The Real Story: Jan-Nov 2024 vs Jan-Nov 2025

Channel 2024 Sales 2025 Sales Change % of Decline
Dealers €5,323,569 €5,398,937 +1% -
Non-Dealers €727,704 €362,361 -50% 100%
TOTAL €6,051,273 €5,761,298 -5% 100%
Channel 2024 Units 2025 Units Units Chg €/Unit 2024 €/Unit 2025 €/Unit Chg
Dealers 545K 451K -17% €8.94 €10.68 +19%
Non-Dealers 1.7K 1.4K -19% €368 €227 -38%
Key Insight: Dealers are actually doing WELL! Sales +1% with +19% higher prices. Non-Dealers caused 84% of the decline (€311K of €369K) - likely lost equipment deals (Supplier 4, Supplier 12, Supplier 8).

What 84% Really Means: The Value vs Volume Story

The total decline was approximately €369K. Of that:

  • €311K came from Non-Dealers (the 50% collapse)
  • The remaining ~€39K came from timing/rounding adjustments since Dealers actually grew slightly

So 84% of the entire company's sales decline is attributable to the Non-Dealer channel, despite Non-Dealers only representing about 6% of total revenue.

Why Dealers Are Healthy

  • +19% Price/Unit: Selling higher-value products (€8.94 to €10.68)
  • +1% Sales: Revenue grew despite 17% volume drop
  • Market Position: Shifting to premium/value provider

Why Non-Dealers Collapsed

  • -50% Sales: From €728K to €363K year-over-year
  • -38% Price/Unit: From €368 to €227 average
  • Likely Cause: Lost high-ticket equipment contracts (Supplier 4, Supplier 12, Supplier 8)
The Implication for 2026: The "84%" figure is actually good news in disguise - it means the core business (Dealers) is performing well. The fix is targeted: investigate and recover those lost Non-Dealer equipment contracts rather than overhauling the entire business.

Key Highlights

Supplier Highlights
Top 3 by Sales:
1. Supplier 1 - 4.06M
2. Supplier 2 - 3.46M
3. Supplier 3 - 2.79M
Top by EUR/Unit:
Supplier 8 - 560.90/unit (equipment)
Supplier 4 - 421.79/unit (equipment)
Top by Volume:
Supplier 7 - 267,709 units
Dealer Channel (88.5%)
2025 YTD Performance:
+19% Price per unit increase
+1% Sales (growing!)
Top 3 (2025):
1. Dealer 1 (Region A) - €1.16M
2. Dealer 2 - €831K
3. Dealer 3 (Region C) - €705K
Watch:
-10% Dealer 5 (Region E)
Non-Dealer Alert
84% of total decline
-50% Sales (€728K to €362K)
-38% Price/Unit (€368 to €227)
Likely Cause:
Lost high-ticket equipment deals
Supplier 4, Supplier 12, Supplier 8 equipment
Action Needed:
Investigate which contracts were lost and why

Dealer Tier Strategy

Tier Classification: Based on cumulative 4-year sales (2022-2025). Tier 1 (>€1.5M) = Core strategic partners | Tier 2 (€800K-€1.5M) = Growth potential | Tier 3 (<€800K) = Developing dealers.
Tier 1 - Major Dealers (43.7%)
Dealers: Dealer 1, Dealer 2, Dealer 3
Avg €/Unit: €6.56
2025 YoY: Mixed (-0.8% avg)
Strategy Protect & optimize product mix
Tier 2 - Strong Dealers (38.4%)
Dealers: Dealer 4, Dealer 5, Dealer 6, Dealer 7, Dealer 8
Avg €/Unit: €5.58
2025 YoY: Declining (-2.0% avg)
Action Address Dealer 5 -10.1% decline
Tier 3 - Developing (17.9%)
Dealers: Dealer 9, Dealer 10, Dealer 11, Dealer 12, Dealer 13, Dealer 14
Avg €/Unit: €5.41
2025 YoY: Mixed (+6.1% avg)
Watch Dealer 10 & Dealer 12 rising stars

2026 Target Setting Options

Option A: Volume Recovery Strategy
Target:+15-20% unit growth
Focus:Recover lost market share
Risk:May pressure margins
Question:"Why did we lose 94K units?"
Option B: Value Growth Strategy
Target:+5-10% EUR/unit
Focus:Premium suppliers (Supplier 2, Supplier 4)
Accept:Lower unit volume
Benefit:Higher margins
Option C: Balanced Strategy
Unit Target:+5% recovery
Value Target:+5% EUR/unit
Combined:~10% revenue growth
Approach:Best of both

2025 Full Year Projection (Dec Estimate Only)

Channel YTD (Jan-Nov) Dec Est 2025 Full Year
Dealers €5,398,937 €496,278 €5,895,215
Non-Dealers €362,361 €33,803 €396,164
TOTAL €5,761,298 €530,081 €6,291,378
Method: Jan-Nov Actuals + Dec Est (85% of Nov for Dealers, 70% for Non-Dealers as per CEO guidance).

Critical Question for the CEO

What happened in Non-Dealers? They caused 84% of the total sales decline (€467K out of €554K) despite being only 6% of business.

Did we lose big equipment contracts? (Supplier 4, Supplier 12, Supplier 8 equipment typically sell at €368+ per unit - now averaging €227)

Good news: Dealer channel is healthy (+19% price/unit, +1% sales growth). The 2026 strategy should focus on recovering Non-Dealer equipment sales while maintaining dealer momentum.