Revenue and Expense Sankey Diagram: Editable Template
An income and expense Sankey: revenue sources into total income, then cost of goods, operating expenses, tax and profit, with the expense lines broken out.
A revenue and expense Sankey is an income statement drawn as flow: money in from the left, split into the costs it pays for, with profit as the ribbon that is left.
Three income sources add up to total income. Total income then splits into cost of goods, operating expenses, tax and profit, and operating expenses split again into payroll, marketing and premises.
The layout makes proportions the point: if payroll is a quarter of income, its ribbon is a quarter as wide as the income it comes from. It presents numbers you already have and is not a substitute for statutory accounts. The figures are invented.
How to read this diagram
- Income of 1,000 comes mostly from product sales (640); subscriptions add 260 and interest 100.
- Cost of goods takes 420 and operating expenses 380, so 800 of every 1,000 goes to costs before tax.
- Payroll is the largest operating expense at 250, two thirds of the 380.
- Net profit is 160, shown as a ribbon of its own so it can be compared with each cost.
The data behind it
Invented figures in thousands of euros for one period, balanced so each category equals the sum of its parts.
| From | To | Amount (k€) |
|---|---|---|
| Product sales | Total income | 640 |
| Subscriptions | Total income | 260 |
| Interest income | Total income | 100 |
| Total income | Cost of goods | 420 |
| Total income | Operating expenses | 380 |
| Total income | Tax | 40 |
| Total income | Net profit | 160 |
| Operating expenses | Payroll | 250 |
| Operating expenses | Marketing | 70 |
| Operating expenses | Premises | 60 |
The same data as CSV
source,target,value
Product sales,Total income,640
Subscriptions,Total income,260
Interest income,Total income,100
Total income,Cost of goods,420
Total income,Operating expenses,380
Total income,Tax,40
Total income,Net profit,160
Operating expenses,Payroll,250
Operating expenses,Marketing,70
Operating expenses,Premises,60How it works
Enter the income lines
List each revenue source with its amount for the period. Total income is the sum of what flows into it.
Split income into costs and profit
Add the cost categories, tax and profit as flows out of total income. They should add up to total income.
Break out the expense lines
Add the detail under any category you want to examine, such as payroll, marketing or premises under operating expenses.
Frequently asked questions
Is this a profit and loss statement?
No. It is a visual of figures you already have. Your accounts remain the source of truth.
Can I show a loss?
Yes. Add a source node such as Cash reserves or Loan that covers the shortfall, so total income still equals what is spent.
Edit this revenue and expense Sankey
Open the template as your own chart and enter your income and expenses.