Municipal accounts; balance sheet by region and size class

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Balance sheet items-municipalities Periods Balance sheet items year-end in mln euro (million euros)
A - Assets 2018 88,141
2019 88,467
2020 92,935
2021 95,518
2022 99,677
2023* 104,340
A1 - Fixed assets 2018 70,719
2019 71,787
2020 73,522
2021 76,024
2022 78,325
2023* 81,625
A11 - Intangible assets 2018 1,007
2019 1,067
2020 1,178
2021 1,268
2022 1,261
2023* 1,263
A12 - Tangible fixed assets 2018 61,706
2019 63,349
2020 65,096
2021 67,337
2022 69,639
2023* 72,840
A121 - Land 2018 15,229
2019 15,345
2020 15,539
2021 15,773
2022 15,880
2023* 16,087
A123 - Commercial buildings 2018 25,160
2019 25,395
2020 25,869
2021 26,400
2022 26,908
2023* 27,848
A124 - Civil engineering works 2018 15,709
2019 16,849
2020 18,348
2021 19,482
2022 20,955
2023* 22,438
A12a - Other tangible fixed assets 2018 5,609
2019 5,760
2020 5,340
2021 5,683
2022 5,897
2023* 6,466
A13 - Financial fixed assets 2018 8,006
2019 7,371
2020 7,247
2021 7,419
2022 7,425
2023* 7,522
A131a - Equity and investm. fund shares 2018 1,949
2019 1,888
2020 1,911
2021 2,193
2022 2,225
2023* 2,192
A132a - Loans to related parties 2018 2,815
2019 2,651
2020 2,607
2021 2,554
2022 2,420
2023* 2,282
A1331 - Other long-term loans 2018 2,372
2019 2,225
2020 2,111
2021 2,088
2022 2,175
2023* 2,404
A1332 - Other long-term debt securities 2018 870
2019 608
2020 617
2021 584
2022 605
2023* 644
A2 - Current assets 2018 17,422
2019 16,679
2020 19,414
2021 19,494
2022 21,351
2023* 22,715
A21 - Stocks 2018 6,320
2019 5,746
2020 5,335
2021 4,483
2022 3,975
2023* 3,996
A211 - Not in operation taken land 2018 0
2019 0
2020 0
2021 0
2022 0
2023* 0
A213 - Works in progress 2018 6,119
2019 5,535
2020 5,110
2021 4,251
2022 3,721
2023* 3,729
A21a - Other stocks 2018 201
2019 211
2020 225
2021 232
2022 254
2023* 267
A22 - Current assets 2018 11,102
2019 10,934
2020 14,078
2021 15,011
2022 17,376
2023* 18,720
A22a - Current claims and loans 2018 7,488
2019 7,677
2020 10,180
2021 10,882
2022 12,238
2023* 13,864
A23 - Liquid assets 2018 349
2019 301
2020 297
2021 264
2022 309
2023* 403
A29 - Deferred asset 2018 3,265
2019 2,956
2020 3,601
2021 3,865
2022 4,830
2023* 4,453
P - Liabilities 2018 88,141
2019 88,467
2020 92,935
2021 95,518
2022 99,677
2023* 104,340
P1 - Fixed liabilities 2018 75,598
2019 75,931
2020 80,170
2021 81,539
2022 85,772
2023* 87,015
P11 - Equity 2018 30,273
2019 29,471
2020 34,081
2021 35,875
2022 39,651
2023* 41,322
P111 - General reserve 2018 7,328
2019 7,326
2020 7,987
2021 8,362
2022 9,411
2023* 10,516
P112 - Earmarked reserves 2018 22,178
2019 21,718
2020 24,445
2021 25,421
2022 26,898
2023* 28,450
P114 - Balance of the accounts 2018 767
2019 428
2020 1,650
2021 2,093
2022 3,342
2023* 2,357
P12 - Provisions 2018 6,313
2019 6,417
2020 6,397
2021 6,411
2022 6,946
2023* 7,147
P13 - Fixed liabilities 2018 39,011
2019 40,042
2020 39,692
2021 39,253
2022 39,174
2023* 38,546
P133 - Over-the-counter loans from .. 2018 32,030
2019 32,372
2020 32,404
2021 32,880
2022 32,540
2023* 31,521
P13a - Other fixed liabilities 2018 6,982
2019 7,671
2020 7,289
2021 6,373
2022 6,634
2023* 7,025
P2 - Current liabilities 2018 12,543
2019 12,536
2020 12,765
2021 13,978
2022 13,905
2023* 17,325
P21 - Current liabilities 2018 8,164
2019 8,091
2020 6,360
2021 6,191
2022 5,466
2023* 5,728
P29 - Deferred liabilities 2018 4,379
2019 4,445
2020 6,405
2021 7,788
2022 8,439
2023* 11,597
Source: CBS.
Explanation of symbols

Table explanation


This table contains figures on balance sheet items from municipalities by size class and region at year-end. The figures are stated in millions of euros as well as in euros per inhabitant.
The figures presented in the table are based on balance sheet positions that are in line with the definitions and classifications used by the municipalities themselves in their administration. This data is supplied to Statistics Netherlands via the survey 'Informatie voor derden' (Iv3) . The requirements for this survey are laid down in the 'Besluit Begroting en Verantwoording (BBV)'.

Data available from: 2004

Status of the figures:
The figures in this table are provisional at the time of first publication.
The figures become definitive when figures for the following year are added to the series.

Changes as of 19 December 2024:
The provisional figures for 2023 have been added.
The figures for 2022 have been adjusted from provisional to definite.

When will new figures be published?
The new figures from the local intergovernmental organizations accounts are published no later than 12 months after the reporting period.
The figures can be adjusted on the basis of the availability of new or updated source material. In general, the adjustments are small. The adjustments are made the moment a new annual figure is added to the series.

Description topics

Balance sheet items year-end in mln euro
Balance sheet items at year-end based on the accounts of local intergovernmental organizations shown in millions of euros.