Veszteséges

Veszteséges is a term used in business and accounting to describe a situation in which a company’s costs exceed its revenues during a given reporting period, resulting in a net loss. It is the opposite of nyereséges (profitable). In accounting, a veszteséges period is typically shown as negative net income on the income statement, and it can affect equity and cash flow depending on the jurisdiction and accounting framework.

Common causes of a veszteséges outcome include weak demand or price competition, rising costs (especially fixed costs), inefficiencies in production or operations, impairment charges, and one-off write-downs. For startups or companies undergoing strategic pivots, losses in early years can be intentional as investments are made to fuel growth, with the expectation of profitability later.

Implications of sustained losses can be significant. Persistent losses threaten solvency and can strain cash flow, affect creditworthiness, and trigger debt covenants or investor concerns. Long-term unprofitability may lead to strategic restructuring, asset sales, workforce reduction, refinancing, or, in extreme cases, bankruptcy.

Responses to a veszteséges performance typically focus on improving profitability through cost control, revenue enhancement, and efficiency improvements, as well as revisiting the business model, pricing strategy, and capital structure. Tax treatment of losses varies by jurisdiction, with many systems allowing some form of loss carryforward or offset against future profits.

See also: profitability, break-even point, loss (finance), financial performance.