This article seeks to highlight the performance of the farm sector in the main EU countries. Based on the productivity surplus account method (PSAM), our performance analysis includes all elements of the profit and loss account, which is one of the limits of the traditional index number approach. Moreover, this method also shows the way in which productivity gains observed in each country have been distributed among the main stakeholders. A specific focus is on the state’s as well as the farmers’ roles in this distribution game.