It works for a one-man band.In other words, I was able to keep the share I would have otherwise paid for support staff.
Here, you amortize consumables in the first year, then you sell it. It comes as "exceptional revenue", which is taxed at regular income.Besides, if one fully writes-off or depreciates an asset, and later resells it for cash, the proceeds of sale are "depreciation recaptured" and TAXED as regular INCOME, and are, occasionally, subject to capital gains TAX.
For a €50 cable, you get 50€ deduction on the revenue, which comes as 15€ tax deduction, then you sell the cable for 20€, on which you may pay 6€ tax. Every year you get a new cable that costs you 21€. Actually less, because of the recoverable VAT.