First, in shallow water, pressure change is larger in relation to depth change.
At 0m, ambient pressure is 1 ATM (atmosphere)
At 10m, ambient pressure is 2 ATM - double the previous pressure
at 20m, ambient pressure is 3 ATM - increased by 1/2 previous pressure
at 30m, ambient pressure is 4 ATM - increase by 1/3 previous pressure
and as pressure related reversely with volume (higher pressure - less volume)
if you're starting with 1 ltr at surface in flexible container (a balloon, for example),
at 10m, the balloon volume will be reduced to 0.5 ltr - half of the previous level/depth, reduced by 0.5
at 20m, the balloon volume will be reduced to 0.33 ltr - 0.66 of the previous level/depth, reduced by 0.34
at 30m, the balloon volume will be reduced to 0.25 ltr - 0.75 of the previous level/depth, reduced by 0.25
Can you see the 'gap' of the change in volume at each step change in depth??
And Volume related directly to buoyancy. (larger volume - higher buoyancy)
The above applied mostly to the air in your bcd bladder.
When consider your breathing, it's the "density" of the gas that come into play to make you need to breath harder at depth.