# Storyline: Halden Freight steering committee, 20 November 2026

Audience: executive team. Decision: which cost levers to approve for 2027.
Data: sample data from the brief, so every data slide carries the Illustrative label.

1. (Cover) Restoring operating profit to €35M by 2027
2. Three low-risk levers worth €16M restore operating profit to €37M by 2027
3. Operating profit fell €17M since 2023 as fuel, wages and haulage costs outran price rises
4. Wages, fuel and subcontracted haulage make up 73% of the €528M addressable cost base
5. Five levers could save €21M a year; the three fastest carry €16M at low or medium risk
6. Approve three levers now; study depot consolidation and fold SG&A cuts into the 2027 budget
7. Approval today starts all three levers before the end of January 2027

Exhibits: 2 exec summary; 3 waterfall; 4 sorted horizontal bar; 5 sorted horizontal bar + callout; 6 options table; 7 next-steps table.