Brett Powell gives us a list of things which might cause breaking changes in Power BI reports:
A breaking change, which we can define as any change to a dataset which causes either reports to render errors or the dataset to fail to refresh, can severely impact business workflows and reflect poorly on those responsible for the solution. Given significant investments in other areas of the organization’s data estate such as Azure Synapse Analytics, a simple, easily avoidable oversight in a Power BI deployment may not be tolerated.
Read on for the list.