Municipal finances from 1900
Explanation of symbols
Table explanation
This table contains figures on revenues, expenditures and debts of municipalities as of the year 1900, in millions of euros. The figures have been collected from previously published tables on municipal finances and have been based on annual realisation figures. The data presented were taken from the annual accounts and the balance sheets of the respective municipalities, and match as closely as possible the definitions and classifications used by the municipalities themselves in their administration.
Important events:
1986 - A different method of financing the homes for the elderly resulted in a visible spike of 2 billion euros in income on the capital account.
1995 - In this year, municipalities received approximately 15.5 billion euros as a lump-sum payment from Central Government to buy off loans provided under the Housing Act. Through these lump sum payments the loans are repaid, causing the loans to decrease by an equal amount in 1995.
2008 - As of January 2008 deferred payments received from European and Dutch governments for a specific purpose (such as the construction of new infrastructure) to cover expenses in previous years, are recorded in the balance sheet differently. From this date onwards they are recorded under deferred liabilities. Previously the amounts were recorded under the provisions. The change in recording has led to a break in the time series concerning the balance between 2007 and 2008.
2009 - The sale of shares in Nuon and Essent resulted in a visible spike of 5.2 billion euros. Since the received book profit and super dividends are considered part of the current account, the increase is visible there.
2015 - Due to the transfer of tasks in the area of social support from General Government to municipalities, the revenues and expenses have increased by approximately 7 billion euros. The figures in this table are provisional at the time of first publication. Upon the second publication one year later, the figures will become definitive.
2020 - The sale of shares in Eneco resulted in additional revenues (book profit) of 4.1 billion euros.
Status of the figures:
The figures for 1900-2021 are definite, the figures for 2022 are provisional.
Changes as of 22 March 2024:
The provisional figures for 2022 have been added.
The figures for 2021 have been adjusted from provisional to definite.
For the year 2020, a 6 million euro correction was not included in the figure for short-term debt and, as a result, also not for total debt. In this version, this correction is included.
When will new figures be published?
The new figures from the municipal accounts are published no later than 15 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
- Revenues and expenditure municipalities
- Revenues
- Revenues related to the relevant period.
The revenues are recorded excluding internal settlements.- Total revenues
- Revenues related to the relevant period.
The revenues are recorded excluding internal settlements.
- Revenues current accounts
- Total revenues current accounts.
The part of the revenues that is recorded on the current account.
On the current account, revenues are recorded onto the working balance of the current year. This includes interest income, sales of goods and services and received transfers. Super dividends and book profits are also included in the current account.
The bulk of the muncipal income consists of the general payments General Municipal Fund, other central government target payments and the muncipal levies received.- Total revenues current accounts
- The part of the revenues that is recorded on the current account.
On the current account, revenues are recorded onto the working balance of the current year. This includes interest income, sales of goods and services and received transfers. Super dividends and book profits are also included in the current account.
The bulk of the muncipal income consists of the general payments General Municipal Fund, other central government target payments and the muncipal levies received.
- Levies
- Payments imposed by muncipalities. Levies include taxes and fees.
Tax:
Mandatory and unrequited payments imposed by government, without a direct counterpart. The revenue is part of the general resources of governments.
The taxes of municipalities mainly consist of the property tax and sewerage charges.
Fee:
Payment levied by government according to general principles for a concrete service it provides. The revenue has to be spent on a prescribed purpose.
The fees of municipalities mainly consist of waste collection charge and parking fees.
- Other revenues
- Revenues from rentals, leases, sales and received transfers from other governments or central government. Interest income and dividend received also belong to this category.
The majority of the other revenues consists of the general payments General Municipal Fund.
- Revenues capital accounts
- The part of the revenues which is registered in the capital accounts.
The revenues from the capital account includes the revenues from the sale of (in) tangible fixed assets, the consumption of fixed capital (depreciation) and the revenues from land sales. In addition, the investment grants received from third parties are also included in the revenues from the capital account.
- Expenditure
- Expenditure related to the relevant period.
The expenditures are recorded including the consumption of fixed capital and excluding internal settlements.- Total expenditure
- Expenditure related to the relevant period.
The expenditures are recorded including the consumption of fixed capital and excluding internal settlements.
- Expenditure current accounts
- The part of the expenditure that is recorded on the current accounts.
On the current account, expenditures are recorded related to the working balance of the current year. This includes compensation of employees, interest charges, purchase of non-durable goods and services (including energy costs and costs of hiring staff) and paid current transfers, as well as consumption of fixed capital.
- Expenditure capital accounts
- The part of the expenditure that is registered in the capital accounts.
The expenditure from the capital accounts includes capital formation in fixed assets and changes in inventories including valuables, paid investment grants to governments and third parties and purchases of land.
- Balance of revenues and expenditure
- Balance of revenue and expenditure. A positive figure indicates a surplus, a negative figure indicates a deficit.
- Debt at year-end
- The balance position of the debt of the muncipalities at the end of the year.
- Total debt at year-end
- The balance position of the debt of the municipalities at the end of the year.