Municipal accounts; balance sheet by region and size class


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 18 December 2019:
The provisional figures for 2018 have been added.
The figures for 2017 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.

Municipal accounts; balance sheet by region and size class

Balance sheet items-municipalities Periods Regions Balance sheet items year-end in mln euro (million euros)
A - Assets 2014 The Netherlands 87,690
A - Assets 2015 The Netherlands 87,466
A - Assets 2016 The Netherlands 87,513
A - Assets 2017 The Netherlands 87,434
A - Assets 2018* The Netherlands 88,141
A1 - Fixed assets 2014 The Netherlands 67,689
A1 - Fixed assets 2015 The Netherlands 67,623
A1 - Fixed assets 2016 The Netherlands 68,971
A1 - Fixed assets 2017 The Netherlands 69,290
A1 - Fixed assets 2018* The Netherlands 70,719
A11 - Intangible assets 2014 The Netherlands 734
A11 - Intangible assets 2015 The Netherlands 822
A11 - Intangible assets 2016 The Netherlands 944
A11 - Intangible assets 2017 The Netherlands 1,019
A11 - Intangible assets 2018* The Netherlands 1,007
A12 - Tangible fixed assets 2014 The Netherlands 54,195
A12 - Tangible fixed assets 2015 The Netherlands 55,594
A12 - Tangible fixed assets 2016 The Netherlands 58,283
A12 - Tangible fixed assets 2017 The Netherlands 59,743
A12 - Tangible fixed assets 2018* The Netherlands 61,706
A121 - Land 2014 The Netherlands 11,308
A121 - Land 2015 The Netherlands 12,190
A121 - Land 2016 The Netherlands 14,290
A121 - Land 2017 The Netherlands 14,750
A121 - Land 2018* The Netherlands 15,229
A123 - Commercial buildings 2014 The Netherlands 24,679
A123 - Commercial buildings 2015 The Netherlands 24,950
A123 - Commercial buildings 2016 The Netherlands 24,922
A123 - Commercial buildings 2017 The Netherlands 24,964
A123 - Commercial buildings 2018* The Netherlands 25,160
A124 - Civil engineering works 2014 The Netherlands 11,837
A124 - Civil engineering works 2015 The Netherlands 12,244
A124 - Civil engineering works 2016 The Netherlands 12,678
A124 - Civil engineering works 2017 The Netherlands 14,729
A124 - Civil engineering works 2018* The Netherlands 15,709
A12a - Other tangible fixed assets 2014 The Netherlands 6,371
A12a - Other tangible fixed assets 2015 The Netherlands 6,209
A12a - Other tangible fixed assets 2016 The Netherlands 6,392
A12a - Other tangible fixed assets 2017 The Netherlands 5,300
A12a - Other tangible fixed assets 2018* The Netherlands 5,609
A13 - Financial fixed assets 2014 The Netherlands 12,760
A13 - Financial fixed assets 2015 The Netherlands 11,208
A13 - Financial fixed assets 2016 The Netherlands 9,745
A13 - Financial fixed assets 2017 The Netherlands 8,528
A13 - Financial fixed assets 2018* The Netherlands 8,006
A131a - Equity and investm. fund shares 2014 The Netherlands 2,080
A131a - Equity and investm. fund shares 2015 The Netherlands 1,962
A131a - Equity and investm. fund shares 2016 The Netherlands 1,915
A131a - Equity and investm. fund shares 2017 The Netherlands 1,946
A131a - Equity and investm. fund shares 2018* The Netherlands 1,949
A132a - Loans to related parties 2014 The Netherlands 5,413
A132a - Loans to related parties 2015 The Netherlands 4,659
A132a - Loans to related parties 2016 The Netherlands 4,049
A132a - Loans to related parties 2017 The Netherlands 3,049
A132a - Loans to related parties 2018* The Netherlands 2,815
A1331 - Other long-term loans 2014 The Netherlands 3,544
A1331 - Other long-term loans 2015 The Netherlands 3,241
A1331 - Other long-term loans 2016 The Netherlands 2,727
A1331 - Other long-term loans 2017 The Netherlands 2,528
A1331 - Other long-term loans 2018* The Netherlands 2,372
A1332 - Other long-term debt securities 2014 The Netherlands 1,723
A1332 - Other long-term debt securities 2015 The Netherlands 1,346
A1332 - Other long-term debt securities 2016 The Netherlands 1,055
A1332 - Other long-term debt securities 2017 The Netherlands 1,005
A1332 - Other long-term debt securities 2018* The Netherlands 870
A2 - Current assets 2014 The Netherlands 20,001
A2 - Current assets 2015 The Netherlands 19,842
A2 - Current assets 2016 The Netherlands 18,542
A2 - Current assets 2017 The Netherlands 18,144
A2 - Current assets 2018* The Netherlands 17,422
A21 - Stocks 2014 The Netherlands 10,979
A21 - Stocks 2015 The Netherlands 10,005
A21 - Stocks 2016 The Netherlands 7,571
A21 - Stocks 2017 The Netherlands 7,213
A21 - Stocks 2018* The Netherlands 6,320
A211 - Not in operation taken land 2014 The Netherlands 2,352
A211 - Not in operation taken land 2015 The Netherlands 1,529
A211 - Not in operation taken land 2016 The Netherlands -1
A211 - Not in operation taken land 2017 The Netherlands 0
A211 - Not in operation taken land 2018* The Netherlands 0
A213 - Works in progress 2014 The Netherlands 8,288
A213 - Works in progress 2015 The Netherlands 8,066
A213 - Works in progress 2016 The Netherlands 7,403
A213 - Works in progress 2017 The Netherlands 7,020
A213 - Works in progress 2018* The Netherlands 6,119
A21a - Other stocks 2014 The Netherlands 340
A21a - Other stocks 2015 The Netherlands 410
A21a - Other stocks 2016 The Netherlands 168
A21a - Other stocks 2017 The Netherlands 193
A21a - Other stocks 2018* The Netherlands 201
A22 - Current assets 2014 The Netherlands 9,022
A22 - Current assets 2015 The Netherlands 9,837
A22 - Current assets 2016 The Netherlands 10,971
A22 - Current assets 2017 The Netherlands 10,931
A22 - Current assets 2018* The Netherlands 11,102
A22a - Current claims and loans 2014 The Netherlands 6,136
A22a - Current claims and loans 2015 The Netherlands 6,577
A22a - Current claims and loans 2016 The Netherlands 7,588
A22a - Current claims and loans 2017 The Netherlands 7,383
A22a - Current claims and loans 2018* The Netherlands 7,488
A23 - Liquid assets 2014 The Netherlands 609
A23 - Liquid assets 2015 The Netherlands 445
A23 - Liquid assets 2016 The Netherlands 465
A23 - Liquid assets 2017 The Netherlands 377
A23 - Liquid assets 2018* The Netherlands 349
A29 - Deferred asset 2014 The Netherlands 2,277
A29 - Deferred asset 2015 The Netherlands 2,815
A29 - Deferred asset 2016 The Netherlands 2,918
A29 - Deferred asset 2017 The Netherlands 3,171
A29 - Deferred asset 2018* The Netherlands 3,265
P - Liabilities 2014 The Netherlands 87,690
P - Liabilities 2015 The Netherlands 87,466
P - Liabilities 2016 The Netherlands 87,513
P - Liabilities 2017 The Netherlands 87,434
P - Liabilities 2018* The Netherlands 88,141
P1 - Fixed liabilities 2014 The Netherlands 74,986
P1 - Fixed liabilities 2015 The Netherlands 75,179
P1 - Fixed liabilities 2016 The Netherlands 74,785
P1 - Fixed liabilities 2017 The Netherlands 74,675
P1 - Fixed liabilities 2018* The Netherlands 75,598
P11 - Equity 2014 The Netherlands 29,062
P11 - Equity 2015 The Netherlands 29,603
P11 - Equity 2016 The Netherlands 30,188
P11 - Equity 2017 The Netherlands 30,472
P11 - Equity 2018* The Netherlands 30,273
P111 - General reserve 2014 The Netherlands 6,153
P111 - General reserve 2015 The Netherlands 6,489
P111 - General reserve 2016 The Netherlands 7,068
P111 - General reserve 2017 The Netherlands 7,307
P111 - General reserve 2018* The Netherlands 7,328
P112 - Earmarked reserves 2014 The Netherlands 22,030
P112 - Earmarked reserves 2015 The Netherlands 21,677
P112 - Earmarked reserves 2016 The Netherlands 21,674
P112 - Earmarked reserves 2017 The Netherlands 22,119
P112 - Earmarked reserves 2018* The Netherlands 22,178
P114 - Balance of the accounts 2014 The Netherlands 879
P114 - Balance of the accounts 2015 The Netherlands 1,436
P114 - Balance of the accounts 2016 The Netherlands 1,446
P114 - Balance of the accounts 2017 The Netherlands 1,045
P114 - Balance of the accounts 2018* The Netherlands 767
P12 - Provisions 2014 The Netherlands 6,778
P12 - Provisions 2015 The Netherlands 6,426
P12 - Provisions 2016 The Netherlands 6,333
P12 - Provisions 2017 The Netherlands 6,397
P12 - Provisions 2018* The Netherlands 6,313
P13 - Fixed liabilities 2014 The Netherlands 39,145
P13 - Fixed liabilities 2015 The Netherlands 39,151
P13 - Fixed liabilities 2016 The Netherlands 38,264
P13 - Fixed liabilities 2017 The Netherlands 37,806
P13 - Fixed liabilities 2018* The Netherlands 39,011
P133 - Over-the-counter loans from .. 2014 The Netherlands 35,840
P133 - Over-the-counter loans from .. 2015 The Netherlands 36,097
P133 - Over-the-counter loans from .. 2016 The Netherlands 34,702
P133 - Over-the-counter loans from .. 2017 The Netherlands 32,786
P133 - Over-the-counter loans from .. 2018* The Netherlands 32,030
P13a - Other fixed liabilities 2014 The Netherlands 3,306
P13a - Other fixed liabilities 2015 The Netherlands 3,053
P13a - Other fixed liabilities 2016 The Netherlands 3,562
P13a - Other fixed liabilities 2017 The Netherlands 5,019
P13a - Other fixed liabilities 2018* The Netherlands 6,982
P2 - Current liabilities 2014 The Netherlands 12,705
P2 - Current liabilities 2015 The Netherlands 12,286
P2 - Current liabilities 2016 The Netherlands 12,728
P2 - Current liabilities 2017 The Netherlands 12,759
P2 - Current liabilities 2018* The Netherlands 12,543
P21 - Current liabilities 2014 The Netherlands 8,268
P21 - Current liabilities 2015 The Netherlands 7,665
P21 - Current liabilities 2016 The Netherlands 8,112
P21 - Current liabilities 2017 The Netherlands 8,191
P21 - Current liabilities 2018* The Netherlands 8,164
P29 - Deferred liabilities 2014 The Netherlands 4,436
P29 - Deferred liabilities 2015 The Netherlands 4,621
P29 - Deferred liabilities 2016 The Netherlands 4,616
P29 - Deferred liabilities 2017 The Netherlands 4,569
P29 - Deferred liabilities 2018* The Netherlands 4,379
Source: CBS.
Explanation of symbols