The overhead on the business is almost zero.
There is a front-end hosting account for BitWebhosting.com which costs about $50 per year.
There is a VPS hosting reseller account for creating Cpanels, that costs about $50 per month. Selling even 1 cpanel account per year pays for the hosting :-) The profit margin is huge.
Other than that, there isn't any overhead.
The main reason I'm selling is because I have a million other more important projects to run, and Bitwebhosting only makes $10k/ year profit at the moment. I would have to actually spend time and money advertising it to make more.