Operating profit or loss


Section 9901 of the profit-and-loss account. This is the difference between the operating proceeds (70/74) and the operating charges (60/64).


Operating profit: item 9901 with a positive value.

Operating loss: item 9901 with a negative value.


For concise accounts, the operating profit or loss is calculated through the gross operating margin (9900), by subtracting wages, write-downs, depreciations, stocks and other operating expenses.


Amounts in euro.