Client profitability report — example built from the Uku API

Profit by client — top 15

June profit = billed revenue minus the cost of hours logged to each client.

Where money leaked

Clients where the hours delivered cost more than June invoicing brought in.

Weissbach Sp. z o.o. is the sharpest case — €1 640 invoiced against 20.9 hours, an effective rate of €78/h against a delivery cost of €103/h. Across all 12 loss-making clients the firm delivered 162.1 hours for €2 553 less than they cost — about 12.6% of the month's capacity.

Effective hourly rate vs. targets

The 16 clients with the most hours logged in June. Effective rate = invoiced ÷ hours. The dark tick on each bar marks what that client's own hours cost — where the tick sits past the end of the bar, the work was delivered at a loss.

below the €76/h blended cost below the €120/h target at / above target this client's cost rate

Full ranking — top 40 clients

Ranked by June profit. The remaining 110 clients are summarised in the last row.

#	Client	Revenue €	Hours	Cost €	Profit €	Eff. €/h
1	Uusjoe Robotics Oy	5 985	26.1	2 263	3 722	229
2	Jarveots Bookshop SIA	8 565	57.2	5 080	3 485	150
3	Ulvenes Bakery GmbH	8 175	61.5	4 878	3 297	133
4	Elverum Recycling Ltd	7 370	71.2	5 279	2 092	104
5	Aaviku Electric Sp. z o.o.	2 730	14.9	1 029	1 701	183
6	Merikivi Ceramics AS	2 795	13.5	1 324	1 472	207
7	Ylitalo Freight AB	3 065	27.5	1 740	1 325	111
8	Turmalin Nursery A/S	4 795	55.4	3 493	1 302	87
9	Ostravia AS	2 020	14.8	927	1 093	136
10	Lindegaard Media BV	1 735	7.7	688	1 047	225
11	Silvanto Furniture Sp. z o.o.	1 800	10.6	873	927	170
12	Ekbladh Design ApS	2 270	22.7	1 375	895	100
13	Nybakken Textiles Oy	1 545	9.4	681	864	164
14	Kilbach Plumbing SIA	1 795	12.3	950	845	146
15	Steinbeek AS	1 360	4.6	543	817	296
16	Ulvenes Trucks ApS	1 600	14.1	798	802	113
17	Kastanje Marine Kft.	1 940	12.3	1 181	760	158
18	Weissbach Dental Care GmbH	2 055	12.7	1 313	742	162
19	Wisniewo Glassworks ApS	2 070	14.2	1 358	712	146
20	Kalmera Hotels SIA	2 275	24.5	1 571	704	93
21	Uusjoe Catering GmbH	1 110	3.6	425	685	308
22	Torvald Plumbing SIA	1 070	3.5	389	682	306
23	Ulvenes & Uusjoe Sp. z o.o.	1 820	13.0	1 169	651	140
24	Zemgale Sarl	1 185	7.6	540	645	156
25	Brandholt AS	1 510	9.2	868	642	164
26	Tammela AS	1 400	10.7	765	635	131
27	Pihlaka & Jurgita Ltd	1 285	8.2	681	604	157
28	Gudmundur Oy	1 000	3.7	411	589	270
29	Fagerlund Sports BV	1 645	14.0	1 069	577	118
30	Kalmera Print SRL	915	4.0	348	567	229
31	Jarveots Kitchens Sarl	915	5.0	395	520	183
32	Brekvall ApS	2 475	25.7	1 984	491	96
33	Ivaska Toys UAB	795	4.0	316	479	199
34	Weissbach Packaging Oy	770	4.4	299	471	175
35	Gudmundur Bakery SIA	1 235	10.7	766	469	115
36	Kalmera Interiors AS	2 175	19.7	1 723	452	110
37	Valgeranna Media Oy	1 365	13.5	916	449	101
38	Ulvenes Design AB	1 410	12.5	968	442	113
39	Weissbach Roofing Kft.	2 275	23.9	1 845	430	95
40	Fagerlund Robotics Kft.	725	4.4	299	426	165
	+ 110 more clients in the full data	57 465	602.0	44 302	13 163	95

Analysis

What this means

June closed with €52 670.70 of profit on €150 490.00 of billed revenue — a 35.0% margin on 1 290.5 hours logged by all ten members. That is the margin before rent, software and everything else the firm pays for, so treat it as the ceiling, not the take-home.

Revenue is spread, not stacked. The three largest clients — Jarveots Bookshop SIA, Ulvenes Bakery GmbH and Elverum Recycling Ltd — account for 16% of the month between them, so no single departure would break the year. The flip side is that the practice earns its margin 150 relationships at a time, and small pricing mistakes repeat 150 times.

The month's real story is at the bottom of the ranking: 12 clients ran at a loss, €2 553 combined. None of them is a disaster on its own — the worst, Weissbach Sp. z o.o., cost €2 144 to serve and invoiced €1 640. Together they absorbed 162.1 hours — about 5 weeks of one person's time — and none of it shows up in a revenue report.

Above the waterline there is a second, larger leak: 76 profitable clients still bill below the €120/h target — Ravenstad Roofing AB at €72/h, Dalsland Nursery ApS at €74/h, Loviste Interiors AS at €76/h. Lifting just those clients to target would have added about €15 065 to June — about 5.9× the entire loss-making tail.

Next steps

Recommended actions

Re-price the 12 loss-makers before the next cycle. Start with Weissbach Sp. z o.o. (€78/h against €103/h cost) and Loviste Bookshop GmbH (€326 short). A fee that covers cost is the floor, not the ambition.
Find out where the hours went on Hovgaard Interiors ApS. 27.7 hours cost €2 435 to deliver against €2 155 invoiced — that gap is scope creep, not pricing. Read the task history in Uku before touching the fee.
Move the below-target group up one step. 76 clients sit between cost and €120/h; a €10/h correction across them is worth roughly €6 500 a month and needs no new clients.
Protect the top of the ranking. Uusjoe Robotics Oy (€3 722 profit) and Jarveots Bookshop SIA (€3 485) carry a visible share of the month — put a named partner review on both this quarter.
Keep the delivery mix honest. Assistants logged 20% of June's hours at €42–46/h; every routine task that moves down from a senior widens the margin on the same fee.

Methodology & caveats

This is an example. The layout, calculations and charts are what the Uku API produces; the firm, its 150 clients and its 10 members are synthetic data generated for this page. No real client information appears here.
Revenue = net (ex-VAT) sum of invoices dated in June 2026, per client.
Cost = hours logged in June × each member's own cost rate. Rates range from €42/h (assistant) to €118/h (partner) and are meant as fully loaded employer cost — gross salary plus employer taxes, divided by working hours. Blended average for the month: €76/h.
Margin is revenue minus the cost of logged time only. Rent, software, marketing, admin time and partner drawings are not in it. A 35.0% figure here is not a 35.0% net margin for the business.
Profit = revenue − cost, per client. Effective €/h = revenue ÷ hours. The €120/h target is the firm's own pricing goal, not a benchmark.
Source in the live version: Uku v3 API (/invoices, /time-entries, /members and /members/{id}/agreements for cost rates). Read-only — account data is never modified.