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Consolidated Income statement

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	urn:kvk:linkrole:consolidated-statement-of-income-ifrs-smes

Concept	Order
Income statement [title] `kvk-ifrs-smes-abstr:IncomeStatementIFRSTitle`
Revenue `ifrs-smes:Revenue`	1
Cost of sales `ifrs-smes:CostOfSales`	2
Gross profit `ifrs-smes:GrossProfit`	3
Other income `ifrs-smes:OtherIncome`	4
Distribution costs `ifrs-smes:DistributionCosts`	5
Administrative expenses `ifrs-smes:AdministrativeExpense`	6
Other expense, by function `ifrs-smes:OtherExpenseByFunction`	7
Decrease (increase) in inventories of finished goods and work in progress `ifrs-smes:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress`	8
Other work performed by entity and capitalised `ifrs-smes:OtherWorkPerformedByEntityAndCapitalised`	9
Raw materials and consumables used `ifrs-smes:RawMaterialsAndConsumablesUsed`	10
Employee benefits expense `ifrs-smes:EmployeeBenefitsExpense`	11
Depreciation and amortisation expense `ifrs-smes:DepreciationAndAmortisationExpense`	12
Impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-smes:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	13
Other expenses, by nature `ifrs-smes:OtherExpenseByNature`	14
Other gains (losses) `ifrs-smes:OtherGainsLosses`	15
Finance income `ifrs-smes:FinanceIncome`	16
Finance costs `ifrs-smes:FinanceCosts`	17
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	18
Profit (loss) before tax `ifrs-smes:ProfitLossBeforeTax`	19
Tax expense (income), continuing operations `ifrs-smes:IncomeTaxExpenseContinuingOperations`	20
Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	21
Profit (loss) from discontinued operations `ifrs-smes:ProfitLossFromDiscontinuedOperations`	22
Profit (loss) `ifrs-smes:ProfitLoss`	23
Profit (loss), attributable to owners of parent `ifrs-smes:ProfitLossAttributableToOwnersOfParent`	24
Profit (loss), attributable to non-controlling interests `ifrs-smes:ProfitLossAttributableToNoncontrollingInterests`	25