'Don't cross out profit on the annual accounts'

Hans, I understand what you're saying. In practice, means of income is limited. You can certainly use this. The message of the message is that you also have to look carefully at the presentation of your company. This can best be combined with tax payment and the averaging you mentioned.

The "presentation" of your company can be good enough, this does not guarantee a good income. Changing Dutch and EU regulations, and international productions with our borders open only to agricultural products have a much greater influence on our incomes than our performance. Instead of "presentation" it is better to speak about performance. And you can't control it financially, as I indicated above. By the way, banks use very different criteria than your future. First of all, the interests of the bank itself are looked at, who gets a credit or not.

Jos, why are no business economic figures presented (just like in the large business community) towards banks, among others, towards the tax authorities, of course, the fiscal figures.
I am thinking in particular of a different representation of the valuations of land, livestock and stock on the one hand, and tax reserves and tax depreciation on the other.

For the banks, it is not only the operating profit that is important, but also the movement and the size of the shareholders' equity.

If I need a loan and the bank doesn't look beyond the tax return, it's time to look for another bank that does employ experts who can pop through the tax return balloon. But unfortunately my own experience is also (Rabobank) that the "expert" told me that I should artificially increase the income on the tax return and then also qualify for a higher loan. So with the same income you will pay more tax, but then I could get a larger loan. Fortunately, there was an alternative with more realism and knowledge.

if it is indeed the case that sbr has a mandatory character for the banks, then it is high time for the banks to also assume commercial annual accounts for the farmers. The banks also do this for the multinationals.
It is crazy that they act discriminating against their own members.
This subject must be placed on the agenda of Rabo's executive board.

You choose to make tax figures yourself, you may also make business economic figures. In addition, I think cash is king, so if you can save tax, my advice is to do it!