Possible Clues:

• Point at which profits are equal to costs
• Short holiday as two almost go into profit
• Opportunity late in the day to achieve viability
• Emerge neither winner nor loser still after a piece of luck
• Destroy flat: neither gain nor lose
• Neither win nor lose
• Reach point at which revenue equals costs
• Cover the costs, but that's all
• Make neither profit nor loss in holiday flat
• Have no profit or loss, and a hint to the circled letters