When the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal` then `CostOfSales` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal` then `GeneralAdministrativeExpenses` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal` then `GrossOperatingResult` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal` then `NetOperatingResult` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal` then `SellingExpenses` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Categoriaal` then `SumOfExpenses` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Functioneel` then `CapitalisedProductionCosts` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Functioneel` then `ChangesInValueIntangibleAssetsPropertyPlantEquipment` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Functioneel` then `ChangesInventoriesWorkInProgress` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Functioneel` then `CostsOutsourcedWorkOtherExternalExpenses` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Functioneel` then `CostsRawMaterialsConsumables` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Functioneel` then `DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Functioneel` then `DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Functioneel` then `EmployeeBenefitsExpenses` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Functioneel` then `ImpairmentCurrentAssets` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Functioneel` then `OperatingExpensesOther` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Functioneel` then `OperatingExpenses` SHOULD NOT be reported. When the reported value of `IncomeStatementClassificationType` is equal to `Functioneel` then `OperatingIncome` SHOULD NOT be reported. `GrossOperatingResult` SHOULD be equal to + `NetRevenue` - `CostOfSales`. `NetOperatingResult` SHOULD be equal to + `GrossOperatingResult` - `SumOfExpenses`. `NetRevenue` SHOULD exist at least once. `OperatingExpenses` SHOULD be equal to + `CostsRawMaterialsConsumables` + `CostsOutsourcedWorkOtherExternalExpenses` + `EmployeeBenefitsExpenses` + `DepreciationPropertyPlantEquipmentAmortisationIntangibleAssets` - `ChangesInValueIntangibleAssetsPropertyPlantEquipment` - `ChangesValueInvestmentProperties` + `ImpairmentCurrentAssets` + `OperatingExpensesOther` - `UnrealisedChangesInValueOfInvestments` - `RealisedChangesInValueOfInvestments`. `OperatingIncome` SHOULD be equal to + `NetRevenue` + `ChangesInventoriesWorkInProgress` + `CapitalisedProductionCosts` + `OperatingIncomeOther`. `OperatingResult` SHOULD be equal to + `OperatingResultCashFlow`. `ResultAfterTax` SHOULD be equal to + `ResultBeforeTax` - `IncomeTaxExpense` + `ShareInResultsParticipatingInterests`. `ResultBeforeTax` SHOULD be equal to + `OperatingResult` + `IncomeFromNoncommercialActivities` + `RevaluationReserveRelease` - `ExpensesNoncommercialActivities` + `FinancialIncomeExpenses`. `SumOfExpenses` SHOULD be equal to + `SellingExpenses` + `GeneralAdministrativeExpenses`.