Two P&Ls. Platform: shared server cost-to-serve. Services: per-customer offer with service + product legs, sized XS–XL.
Do not mix these buckets. Platform is the shared BOB server (Azure, France IT maintenance, platform tokens, platform maintenance), sold per user (€150 GAIA + €50 Claude). Services is a separate P&L: pod delivery plus a product component (dedicated customer server + token budget for that custom product), offered in sizes.
Internal planning (issue #919). All figures ex. VAT. Azure baseline €3,000; IT Group France and other cost lines are planning assumptions, adjust when Group IT numbers lock. Combined total above is illustrative only (if both P&Ls run in the same month).