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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-income-statement-cooperatives

Concept	Order
Income statement `kvk-abstr:IncomeStatementTitle`
Net revenue `jenv-bw2-i:NetRevenue`	1
Cost of sales not purchased from members `rj-i:CostOfSalesNotPurchasedFromMembers`	2
Gross margin `jenv-bw2-i:GrossOperatingResult`	3
Selling expenses `jenv-bw2-i:SellingExpenses`	4
General and administrative expenses `jenv-bw2-i:GeneralAdministrativeExpenses`	5
Sum of expenses `jenv-bw2-i:SumOfExpenses`	6
Net operating result `jenv-bw2-i:NetOperatingResult`	7
Changes in construction contracts `rj-i:ChangesConstructionContracts`	8
Project income `rj-i:ProjectIncome`	9
Changes to inventories and work in progress `jenv-bw2-i:ChangesInventoriesWorkInProgress`	10
Capitalised production costs for own entity `jenv-bw2-i:CapitalisedProductionCosts`	11
Other operating income `jenv-bw2-i:OperatingIncomeOther`	12
Operating income `jenv-bw2-i:OperatingIncome`	13
Costs of raw materials and consumables not purchased from members `rj-i:CostsRawMaterialsConsumablesNotPurchasedFromMembers`	14
Cost of outsourced work and other external expenses `jenv-bw2-i:CostsOutsourcedWorkOtherExternalExpenses`	15
Expenses of employee benefits `jenv-bw2-i:EmployeeBenefitsExpenses`	16
Amortisation of intangible assets and depreciation of property, plant and equipment `jenv-bw2-i:DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets`	17
Changes in the value of intangible assets and property, plant and equipment `jenv-bw2-i:ChangesInValueIntangibleAssetsPropertyPlantEquipment`	18
Changes in the fair value of real estate investments `rj-i:ChangesValueInvestmentProperties`	19
Realised changes in value of investments `jenv-bw2-i:RealisedChangesInValueOfInvestments`	20
Unrealised changes in value of investments `jenv-bw2-i:UnrealisedChangesInValueOfInvestments`	21
Decrease in the value of current assets `jenv-bw2-i:ImpairmentCurrentAssets`	22
Other operating expenses `jenv-bw2-i:OperatingExpensesOther`	23
Operating expenses `jenv-bw2-i:OperatingExpenses`	24
Operating result `jenv-bw2-i:OperatingResult`	25
Release from revaluation reserve `jenv-bw2-i:RevaluationReserveRelease`	26
Financial income and expenses `rj-i:FinancialIncomeExpenses`	27
Result before member payments `rj-i:ResultBeforeMemberPayments`	28
Share in results of participating interests `jenv-bw2-i:ShareInResultsParticipatingInterests`	29
Available for member payments `rj-i:AvailableForMemberPayments`	30
Member payments (including advance payments) `rj-i:MemberPayments`	31
Income tax expense `jenv-bw2-i:IncomeTaxExpense`	32
Result after tax `jenv-bw2-i:ResultAfterTax`	33
Profit (loss) attributable to non-controlling interest not accrued to legal entity `jenv-bw2-i:ResultAttributableNoncontrollingInterest`	34
Net result after tax attributable to the legal entity `jenv-bw2-i:NetResultAfterTax`	35
Basic earnings per share `rj-i:EarningsPerShareBasic`	36
Diluted earnings per share `rj-i:EarningsPerShareDiluted`	37