Base case: NOVAKERN financial model
2032 revenue €118.6M · break-even 2029
Scenario
Headcount plan
Team growth 3 → 43 FTE and the personnel cost that follows · 2023–2032 · fixed across scenarios
Salary drivers
how fully loaded cost per FTE is built
Base salary (yr 1)
€47,500
Annual escalation
+5%
Social charges
30%
| 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Salary per year | €35,961 | €37,760 | €39,648 | €41,630 | €43,711 | €45,898 | €48,192 | €50,601 | €53,132 | €55,788 |
| Total cost per FTESalary + 30% social charges. | €46,750 | €49,088 | €51,542 | €54,119 | €56,825 | €59,667 | €62,649 | €65,782 | €69,071 | €72,525 |
R&D department
headcount + personnel cost
| 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | |
|---|---|---|---|---|---|---|---|---|---|---|
| R&D headcount | 1.8 | 1.8 | 3.5 | 6.1 | 7.9 | 13.2 | 13.2 | 13.2 | 13.2 | 13.2 |
| R&D personnel cost | €0.1M | €0.1M | €0.2M | €0.4M | €0.5M | €0.9M | €0.9M | €1.0M | €1.0M | €1.1M |
Operations department
headcount + personnel cost
| 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Operations headcount | 0.9 | 0.9 | 0.9 | 5.3 | 6.1 | 10.5 | 15.8 | 19.3 | 21.9 | 24.5 |
| Operations personnel cost | €0.0M | €0.0M | €0.1M | €0.3M | €0.4M | €0.7M | €1.1M | €1.4M | €1.7M | €2.0M |
Total
all FTE + total personnel cost
| 2023 | 2024 | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Total headcount | 2.6 | 2.6 | 4.4 | 11.4 | 14 | 23.7 | 28.9 | 32.4 | 35.1 | 37.7 |
| Total personnel cost | €0.1M | €0.1M | €0.3M | €0.7M | €0.9M | €1.6M | €2.1M | €2.4M | €2.8M | €3.1M |
Source: NOVAKERN financial model, 09_Headcount Plan. R&D plateaus at 15; operations scales with production.