Financially, 2025 has been a good year. We achieved a favourable annual result of approximately € 1.2 million, thanks to a combination of lower costs and higher revenues compared to budget. This result naturally also contributes to an improved financial position. A closer look at the figures reveals that the budgeted development budget has been used sparingly. This budget was primarily reserved for investments and developments in our laboratories. By prioritizing excessively long lead times, we were unable to adequately address these in 2025. Therefore, we are creating a designated reserve to finance these necessary developments, including the purchase of a new laboratory information system.
Annual accounts
On 12 March 2026, Naktuinbouw's auditor stated that the annual accounts were prepared in accordance with Book 2, Title 9 of the Dutch Civil Code. The annual accounts present a true and fair view of the extent and composition of the assets as of 31 December 2025 and of the results noted for 2025.
The auditor also declared that the applicable inspection protocol of inspection institutions of the Ministry of Economic Affairs dated 6 February 2003 has been complied with as well as the Senior Executives in the Public and Semi-Public Sector (Standard Remuneration) Act (WNT) inspection protocol. The Board adopted the annual accounts on 13 March 2026.
In the public sector, Naktuinbouw performs (government) tasks in accordance with Dutch and European legislation. These primarily concern inspections and variety testing. In addition, we offer a range of services for the private sector. These services are not directly based on legislation, but have a direct link with legislation. This includes services such as the accreditation systems, testing and training. Companies can decide to use these services voluntarily. A distinction is made in the fees, reports and financial accountability between the activities performed in accordance with legislation and the activities in the private sector. In 2025, the operating volume amounted to € 45 million. The 2025 financial year closed with a positive result, after tax, of € 844,000. Naktuinbouw is financially healthy. Our liquidity is sufficient, the aim is to increase this figure. The solvency position is amply sufficient.
Cost-maker cost-bearer principle
Naktuinbouw is non-profit making organisation. The inspection fees for the performance of our statutory tasks have been established in accordance with the requirements of the Seed and Planting Materials Act 2005. The fees are approved by the Minister of Agriculture, Fisheries, Food Security and Nature (LVVN). We operate according to the cost-maker cost-bearer principle. This means that the revenues from these activities are based on fees that cover the costs for variety testing, inspections and activities performed at the laboratories.
Funding from the Ministry of Agriculture, Fisheries, Food Security and Nature
We use methodology studies to improve the quality of DUS testing commissioned by the Board for Plant Varieties and the Community Plant Variety Office (CPVO). The objective of the Plant Variety Protection Toolbox is to assist other countries in developing, implementing and improving Plant Breeders’ Rights systems. For the methodology studies and the Toolbox programme, we received funding of € 264,000 and € 255,000 respectively from the Ministry of Agriculture, Fisheries, Food Security and Nature (LVVN).
Audit committee
The audit committee consists of two members of the board and provides advice on financial and economic issues. The management and the head of Finance, Control & Facility Services attend the meetings of the audit committee. The secretary of the board assists the committee. The audit committee is the contact for the accountant.