This "tree" can be used to present the elements of a business model. Replace the labels so that it reflects that factors that are important in your business. Yes, the tree reads left to right, starting with the number that you want to explain, then breaking it down into its components. The left box is year 1, the right box represents year 2.
This is the tree that goes from detail to big picture, the one that goes the other way around can be found here.
This layout is available either as a PowerPoint or Keynote template.