Raw materials, consumables and other external expenses

The model in force since 2016 puts into one line what the earlier one kept apart: raw materials and consumables on one side, other external charges on the other. So it holds purchases of goods along with subcontracting, rent, professional fees, energy, insurance and outside services.

With staff costs, this is the line that gives a company its cost structure. A trading business concentrates most of its charges here; a consultancy puts the same share into salaries.

A note on sign. The pre-2016 Luxembourg form files a charge as a positive amount on the charges side; the current model files it as negative. Overit shows charges as negative for every year so that a row does not change sign halfway along, and keeps the value as filed in its raw data.