Depending on aircraft it generally costs around $12-20 per seat in the plane. The equipment costs around $15k to buy new is fairly expensive to maintain. Instructors earn anywhere from $25-85 per jump, depending on facility, the weight of the student and whether or not the student bought a handcam video. Also, it generally costs about $10 to pack the parachute after the jump. So you're looking at around $60-120 in cost for each tandem jump.
Outside video (a videographer) costs 1 seat and pays around $40-70 to the videographer. It pays more because they have to buy their own parachute and camera helmet ($2k-3k and $1k-2 respectively). They also have to pack for themselves. They also do less work, so it's harder to keep them around.
The aircraft generally cost around $1 million to purchase, give or take a couple hundred grand (Otters, Porters and PACs). Smaller, less efficient aircraft are available for $35-50k (Cessna 182 and 206s). To lease an aircraft costs about $600-1000 per hour for a large one (like an Otter), $150-200 for a smaller one (like a Cessna), both prices including gas. You can get a flight up in about .2-.3 hours for the larger planes, .4-.5 for the smaller ones.
The larger planes will get 12-24 people in them, the smaller ones 4-6.
Q: How to do make a small fortune skydiving? A: Start with a large one.