Minus capital expenses, various sorts of outsourced work (art, accounting, ...) and fees left and right (bank, chamber of commerce, ...)

In a startup phase you can avoid most of them, and they're all not very big but still add up.

Also, this is without pension contributions (if I'm following your calculations correctly?), whereas an equivalent full time job would include them.

Still not too bad, but not an equivalent of what one would make in a 'regular' job, even when keeping risk discount factors low.

Health Care: self employed can choose between private and public insurance, private being less expensive for younger people (starting around 150 EUR or even lower for basic plans) but rates go up quickly when you're getting older.

Public insurance rates are related to income but are capped at a certain rate (slightly adjusted year by year), so you're not going to pay more than like 650 EUR or so, even if you're making millions. But they are more expensive to start with (I think around 300) and they offer only basic plans (no special treatment, no alternative medicine, etc.).

As you can not easily switch back from a private to a public plan, it can be a tough choice.

Retirement: when self employed, you really can opt out of retirement plans, there's no obligation.