In Holland an analyse of the accountancy Flynth of farms with more than 250 cows, 100 till 200 cows and less than 100 cows shows that the balance per kilogram milk in the farms with more than 250 cows was 21.2 eurocent per kilogram milk which is two eurocent less than on the two groups of smaller farms. This is mainly caused by a lower milk price because of lower fat and protein percentages, a lower milk price because of less pasturing cows and higher feed costs because of buying more feed.