Box plots provide a visual representation of various measures of central tendency and dispersion, including the median, arithmetic mean, spread, distribution of individual data points (such as left or right skewness), outliers, and extreme values. The box represents the interquartile range (IQR), which encompasses the middle 50% of data points and is calculated as the difference between the third quartile and the first quartile (Q3 - Q1 = IQR). The whiskers extend to include all values within 1.5 times the IQR, with the ends of the whiskers defined by the smallest and largest non-outlier values. Data points outside these boundaries are classified as outliers.
Figures & Facts
Forest Accountancy Data Network – Earnings Situation of Forest Enterprises
16.10.2025
WF
Institute of Forestry
The economic situation of the forestry sector in Germany is reported annually through the Federal Ministry of Agriculture, Food and Regional Identity’s (BMLEH) Forest Accountancy Data Network (FAN).
Within the framework of FAN, forestry enterprises of all ownership types with at least 200 hectares voluntarily provide key figures on their operating area, structural data on their commercial forests, as well as data on timber harvesting, timber sales, and labor. The primary focus of FAN is on information regarding revenues and expenditures. The forestry survey sheet used for data collection is based on recommendations for standardizing forestry accounting from the German Forestry Council (DFWR). The revenues and expenditures section is structured according to the DFWR's forestry product plan, which is divided into .
- Product area 1: Wood and other products
- Product area 2: Protection and restoration
- Product area 3: Recreation and environmental education
- Product area 4: Services for third parties
- Product area 5: Governmental and other administrative expenses
The complete results are published annually by the BMLEH in the form of several standard evaluation tables. The data is made available to Thünen Institute for in-depth analyses aimed at informing policy decisions. Several questions are consistently of interest, including the earnings situation of forestry enterprises.
Revenue Sources of Forest Enterprises
The primary source of revenue for forest enterprises, particularly private and corporate forests, is timber sales. As a result, Product Area 1 accounts for a substantial proportion of their total revenue, while revenues from other product areas are relatively insignificant. Additionally, subsidies generally constituted a minor share of total revenue until 2018. However, starting in 2019, this share increased due to augmented subsidies under the Joint Task for the Improvement of Agricultural Structures and Coastal Protection (GAK) program, which aimed to address extensive forest damage, as well as new federal subsidy programs such as "Climate-Adapted Forest Management". In 2021, subsidies reached a peak of approximately 20% of total revenue in both private and corporate forests, largely due to the introduction of the "Federal Forest Premium".
In contrast, the situation in state forests is somewhat different. While the majority of total revenue still originates from Product Area 1, state forests also derive higher shares from other product areas, particularly Product Areas 4 and 5. Subsidies, however, play a relatively minor role in state forests.
Share of Tree Species Groups on Revenue Compared to Their Share of Timberland
The tree species groups contribute to total timber revenue to differing extents. Between 2007 and 2023, spruce consistently accounted for the largest share of timber revenue among forest enterprises. This can be partly attributed to its significant area share, as spruce covers 30 to 40% of the timberland area of the Accountancy Network enterprises, with a revenue share ranging from 50 to 75%. As a result, spruce contributes disproportionately to its area share to the timber revenues of forest enterprises. In contrast, other tree species groups have lower area shares and, correspondingly, lower revenue shares. Among these, the oak group exhibits the most balanced ratio, albeit at a relatively low level. These relationships hold true across all three ownership types, with consistent patterns observed regardless of ownership structure.
The operational result is calculated by considering the revenue and operational expenses for product areas 1 to 5. The operational results of forest enterprises in FAN from 2007 to 2023 are presented in box plot diagrams.
Private forest enterprises have, on average, reported a positive operational result in all years. Notably, the mean value consistently exceeds the median, indicating that more than 50% of individual enterprises achieved results below the mean. This trend is particularly pronounced in the last three years of the time series. Although both the mean and median remain positive, the graph illustrates that there are enterprises with negative operational results in every year, as evidenced by the whiskers of the box plots extending into the negative range. Furthermore, in 2019 and 2020, not only the whiskers but also parts of the boxes themselves fall within the negative value range. Outliers are predominantly observed above the maximum value of the non-outliers and occasionally significantly exceed this value. In contrast, the operational results of corporate forest enterprises are generally somewhat lower than those of private enterprises. In the years 2019 and 2020, both the median and the mean fell within the negative range, with the mean being lower than the median. This suggests that more than 50% of the enterprises performed better than the mean value indicates. Outliers are present both above and below the median. Due to the limited number of state forest enterprises participating in the FAN, we do not present box plot results for this ownership type to avoid disclosing the results of individual enterprises.
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Müller N, Franz K, Seintsch B (2025) The German Forest Accountancy Data Network (FADN) : needs analysis and conceptual development. In: Kus A (ed) Socioeconomic changes and challenges in the forest sector : acknowledging the role of managerial economics and accounting ; Proceedings of scientific papers, International IUFRO Conference, Research Group 4.05 Managerial economics and accounting, Prague, Czech Republic, May 13-16, 2025. Prague, Czech Republic: Czech University of Life Sciences, pp 16-24
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Bürgi P, Müller A, Sekot W, Metzker M, Franz K, Pauli B (2025) Wie multiple Krisen die Ergebnisse der Forstbetriebe in der DACH-Region beeinflussen. Schweiz Z Forstwesen 176(6):312-319, DOI:10.3188/szf.2025.0312
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Franz K, Seintsch B (2024) Frei Waldstraße oder auf dem Stock - wie verkauft der TBN-Privatwald? AFZ Der Wald 79(23):23-26
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Franz K, Müller N, Seintsch B (2023) Streuung von zentralen Kennzahlen der TBN-Privatwaldbetriebe. AFZ Der Wald 78(23):18-21
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Englert H, Cormon F, Rosenkranz L, Seintsch B (2019) Betriebskonzentrationen und Skaleneffekte im Privatwald. AFZ Der Wald 74(23):13-16
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Englert H, Rosenkranz L, Seintsch B (2018) Abschätzung des nicht verwerteten Derbholzes. AFZ Der Wald 73(23):14-16
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Seintsch B, Englert H, Neitzel C (2017) Vergleich einer Hochrechnung des TBN-Forst auf ASE- und BWI-Basis. AFZ Der Wald 72(23):11-13
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Ermisch N, Franz K, Seintsch B, Englert H, Dieter M (2016) Bedeutung der Fördermittel für den Ertrag der TBN-Forstbetriebe. AFZ Der Wald 71(17):22-25
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Lohner M, Appel V, Dieter M, Seintsch B (2016) Das TBN-Forst : ein Datenschatz für die deutsche Forstwirtschaft. AFZ Der Wald 71(17):10-11
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Buhrmester C, Ermisch N, Englert H (2016) Ergebnisse körperschaftlicher und privater Forstbetriebe im FWJ 2014. AFZ Der Wald 71(17):16-17
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Bürgi P, Sekot W, Ermisch N, Pauli B, Möhring B, Toscani P (2016) Forstbetriebe Zentraleuropas im direkten Leistungsvergleich : ein länderübergreifender Vergleich wichtiger forstbetrieblicher Kennzahlen gibt Aufschluss über die Wettbewerbsfähigkeit der Forstbetriebe in Deutschland, Österreich und der Schweiz. AFZ Der Wald 71(17):18-21
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Bürgi P, Sekot W, Ermisch N, Pauli B, Toscani P (2016) Forstbetriebe Zentraleuropas im Wettbewerbsvergleich : Betriebswirtschaftlicher Vergleich von Kennzahlen deutscher, österreichischer und schweizerischer Forstbetriebe. Holz Zentralbl 142(31):779-780
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Bürgi P, Sekot W, Ermisch N, Pauli B, Toscani P (2016) Forstbetriebe Zentraleuropas unter der Lupe : ein länderübergreifender Vergleich wichtiger forstbetrieblicher Kennzahlen gibt Aufschluss über die Wettbewerbsfähigkeit der Forstbetriebe in Deutschland, Österreich und der Schweiz. Wald Holz 97(4):24-27
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Bürgi P, Sekot W, Ermisch N, Pauli B, Möhring B, Toscani P (2016) Forstbetrieblicher Kennzahlenvergleich Deutschland - Österreich - Schweiz. Schweiz Z Forstwesen 167(2):73-81, DOI:10.3188/szf.2016.0073
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Bürgi P, Sekot W, Ermisch N, Pauli B, Möhring B, Toscani P (2016) Les entreprises forestières d'Europe centrale examinées à la loupe : une comparaison transnationale des principaux indicateurs des entreprises forestières en Allemagne en Austriche et en Suisse fournit des renseignement sur leur compétitivité. Fôret(4):10-12
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Ermisch N, Seintsch B, Englert H, Dieter M (2016) Make-or-buy-Entscheidung in der Holzaufarbeitung. AFZ Der Wald 71(17):26-29
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Ermisch N, Seintsch B, Englert H, Dieter M (2016) Regionalisierte Auswertungen - TBN-Forschungsfeld mit Potenzial. AFZ Der Wald 71(17):30-34
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Christoffel A, Wrede E von, Seintsch B, Ermisch N (2016) Testbetriebsnetz Forst - Teilnehmerbetriebe im Interview. AFZ Der Wald 71(17):35-36
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Bauer A, Buhrmester C, Ellermann W, Englert H, Ermisch N, Gehrke A, Hübner M, Jacobs H, Jander A, Seintsch B, Trein B, Ulbricht I, Wühr F (2016) Zuständigkeiten und Organisation des TBN-Forst. AFZ Der Wald 71(17):37-40
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Ermisch N, Seintsch B, Englert H (2015) Anteil des Holzertrages am Gesamtertrag der TBN-Betriebe. AFZ Der Wald 70(23):14-16
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Ermisch N, Seintsch B, Englert H (2015) Holzeinschlag des TBN-Forst im Vergleich zur BWI. AFZ Der Wald 70(23):11-13
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Ermisch N, Seintsch B, Dög M (2014) Ergebnisse des Testbetriebsnetzes Forst des BMEL : das Jahr 2012 folgte dem positiven Trend der Vorjahre. AFZ Der Wald 69(23):18-20
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Ermisch N, Seintsch B, Dieter M (2013) Analyse des TBN-Forst zum Erlösbeitrag der Holzartengruppen : Holzartengruppe Fichte 2003 bis 2011 konstant mit höchstem Erlösbeitrag. AFZ Der Wald 68(23):6-9
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Ermisch N, Seintsch B (2013) Das Testbetriebsnetz Forst des BMELV : Teilnehmen lohnt sich! AFZ Der Wald 68(23):5-6
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Seintsch B, Ermisch N, Dög M (2013) Ist ein Mehraufwand durch Schutz- und Erholungsleistungen nachweisbar? AFZ Der Wald 68(23):10-12
Complete results, survey forms, and background information on TBN: https://www.bmel-statistik.de/landwirtschaft/testbetriebsnetz/testbetriebsnetz-forst-buchfuehrungsergebnisse
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