The song, Breaking Waves, is based on another song that Simona-Valentina released back in 2020, Two Birds, a song about losing someone dear and how "two birds become one". It was originally inspired by a sad story the songwriter read in the news, where one young lady died after she accidentally fell into River Thanks, being swept away from her fiancee's arm by very heavy gusts of wind. Around the same period, Simona-Valentina's grandmother passed away, another tragic loss, and so this song was written to portray sad feelings about the loss of someone dearly loved.