The statistical department of the Ministry of Agriculture conducts a survey each year on a representative sample of just over 7?000 farms to collect information on the accounting of these businesses? and thus measure the Thus in EBE and the result of agricultural holdings. This statistical data constitutes the Agricultural Accounting Information Network (RICA). 2020? excluding micro-farms ? the EBE of a farm was on average 71?900 euros and the average “current result before tax” (RCAI) amounted to 37?000 euros (which corresponds to Thus in the “Result” in Figure 2 above). We speak of “pre-tax” result in the sense that the income tax paid by the operator (or corporate tax if this tax regime applies) is not deducted from this accounting balance; On the other hand? taxes and duties paid by the farm? for example property taxes or taxes for chamber of agriculture costs? are deducted from this result.
As there may be several operators on
The same farm? these figures can be related to lithuania phone number library the 1.4 non-salaried full-time equivalents (FTEs) who on average manage these farms: the average EBE per non-salaried FTE? which reflects the EBE per operator and no longer per farm ? is then 52?100 euros on average? the RCAI 26?800 euros? and the “available” 21?400 euros .
These are the average results for all farms
But these indicators of course vary greatly depending on the size of the farm: large farms have on average a higher EBE per non-salaried FTE and a higher RCAI per non-salaried FTE than small farms. They also see also how key events vary depending on the specialization of the farm: for example? they are higher on average for wine farms than for cattle? sheep or goat agb directory farms (Figure 2) ? these differences between sectors may also be partly linked to different farm sizes depending on the sector.
Finally? for the same farm? taking into account in particular climatic conditions and the volatility of input and production prices? these indicators can vary greatly from one year to the next (Devauvre? 2024).