Municipal accounts; balance sheet by region and size class

Municipal accounts; balance sheet by region and size class

Balance sheet items-municipalities Regions Periods Balance sheet items year-end in mln euro (million euros)
A - Assets Groningen (PV) 2024* 4,362
A - Assets Oost-Groningen (CR) 2024* 724
A - Assets Overig Groningen (CR) 2024* 3,207
A1 - Fixed assets Groningen (PV) 2024* 3,243
A1 - Fixed assets Oost-Groningen (CR) 2024* 404
A1 - Fixed assets Overig Groningen (CR) 2024* 2,623
A11 - Intangible assets Groningen (PV) 2024* 44
A11 - Intangible assets Oost-Groningen (CR) 2024* 19
A11 - Intangible assets Overig Groningen (CR) 2024* 25
A12 - Tangible fixed assets Groningen (PV) 2024* 2,709
A12 - Tangible fixed assets Oost-Groningen (CR) 2024* 357
A12 - Tangible fixed assets Overig Groningen (CR) 2024* 2,146
A121 - Land Groningen (PV) 2024* 227
A121 - Land Oost-Groningen (CR) 2024* 20
A121 - Land Overig Groningen (CR) 2024* 202
A123 - Commercial buildings Groningen (PV) 2024* 1,111
A123 - Commercial buildings Oost-Groningen (CR) 2024* 153
A123 - Commercial buildings Overig Groningen (CR) 2024* 879
A124 - Civil engineering works Groningen (PV) 2024* 710
A124 - Civil engineering works Oost-Groningen (CR) 2024* 148
A124 - Civil engineering works Overig Groningen (CR) 2024* 454
A12a - Other tangible fixed assets Groningen (PV) 2024* 661
A12a - Other tangible fixed assets Oost-Groningen (CR) 2024* 36
A12a - Other tangible fixed assets Overig Groningen (CR) 2024* 611
A13 - Financial fixed assets Groningen (PV) 2024* 489
A13 - Financial fixed assets Oost-Groningen (CR) 2024* 29
A13 - Financial fixed assets Overig Groningen (CR) 2024* 452
A131a - Equity and investm. fund shares Groningen (PV) 2024* 63
A131a - Equity and investm. fund shares Oost-Groningen (CR) 2024* 6
A131a - Equity and investm. fund shares Overig Groningen (CR) 2024* 53
A132a - Loans to related parties Groningen (PV) 2024* 368
A132a - Loans to related parties Oost-Groningen (CR) 2024* 14
A132a - Loans to related parties Overig Groningen (CR) 2024* 354
A1331 - Other long-term loans Groningen (PV) 2024* 53
A1331 - Other long-term loans Oost-Groningen (CR) 2024* 9
A1331 - Other long-term loans Overig Groningen (CR) 2024* 45
A1332 - Other long-term debt securities Groningen (PV) 2024* 5
A1332 - Other long-term debt securities Oost-Groningen (CR) 2024* 0
A1332 - Other long-term debt securities Overig Groningen (CR) 2024* 0
A2 - Current assets Groningen (PV) 2024* 1,120
A2 - Current assets Oost-Groningen (CR) 2024* 320
A2 - Current assets Overig Groningen (CR) 2024* 584
A21 - Stocks Groningen (PV) 2024* 68
A21 - Stocks Oost-Groningen (CR) 2024* 19
A21 - Stocks Overig Groningen (CR) 2024* 41
A211 - Not in operation taken land Groningen (PV) 2024* 0
A211 - Not in operation taken land Oost-Groningen (CR) 2024* 0
A211 - Not in operation taken land Overig Groningen (CR) 2024* 0
A213 - Works in progress Groningen (PV) 2024* 59
A213 - Works in progress Oost-Groningen (CR) 2024* 19
A213 - Works in progress Overig Groningen (CR) 2024* 37
A21a - Other stocks Groningen (PV) 2024* 9
A21a - Other stocks Oost-Groningen (CR) 2024* 0
A21a - Other stocks Overig Groningen (CR) 2024* 5
A22 - Current assets Groningen (PV) 2024* 1,051
A22 - Current assets Oost-Groningen (CR) 2024* 301
A22 - Current assets Overig Groningen (CR) 2024* 543
A22a - Current claims and loans Groningen (PV) 2024* 805
A22a - Current claims and loans Oost-Groningen (CR) 2024* 239
A22a - Current claims and loans Overig Groningen (CR) 2024* 397
A23 - Liquid assets Groningen (PV) 2024* 20
A23 - Liquid assets Oost-Groningen (CR) 2024* 9
A23 - Liquid assets Overig Groningen (CR) 2024* 10
A29 - Deferred asset Groningen (PV) 2024* 227
A29 - Deferred asset Oost-Groningen (CR) 2024* 53
A29 - Deferred asset Overig Groningen (CR) 2024* 136
P - Liabilities Groningen (PV) 2024* 4,362
P - Liabilities Oost-Groningen (CR) 2024* 724
P - Liabilities Overig Groningen (CR) 2024* 3,207
P1 - Fixed liabilities Groningen (PV) 2024* 3,165
P1 - Fixed liabilities Oost-Groningen (CR) 2024* 549
P1 - Fixed liabilities Overig Groningen (CR) 2024* 2,461
P11 - Equity Groningen (PV) 2024* 984
P11 - Equity Oost-Groningen (CR) 2024* 330
P11 - Equity Overig Groningen (CR) 2024* 585
P111 - General reserve Groningen (PV) 2024* 282
P111 - General reserve Oost-Groningen (CR) 2024* 88
P111 - General reserve Overig Groningen (CR) 2024* 168
P112 - Earmarked reserves Groningen (PV) 2024* 584
P112 - Earmarked reserves Oost-Groningen (CR) 2024* 223
P112 - Earmarked reserves Overig Groningen (CR) 2024* 326
P114 - Balance of the accounts Groningen (PV) 2024* 117
P114 - Balance of the accounts Oost-Groningen (CR) 2024* 19
P114 - Balance of the accounts Overig Groningen (CR) 2024* 91
P12 - Provisions Groningen (PV) 2024* 208
P12 - Provisions Oost-Groningen (CR) 2024* 50
P12 - Provisions Overig Groningen (CR) 2024* 136
P13 - Fixed liabilities Groningen (PV) 2024* 1,973
P13 - Fixed liabilities Oost-Groningen (CR) 2024* 169
P13 - Fixed liabilities Overig Groningen (CR) 2024* 1,740
P133 - Over-the-counter loans from .. Groningen (PV) 2024* 1,486
P133 - Over-the-counter loans from .. Oost-Groningen (CR) 2024* 153
P133 - Over-the-counter loans from .. Overig Groningen (CR) 2024* 1,269
P13a - Other fixed liabilities Groningen (PV) 2024* 487
P13a - Other fixed liabilities Oost-Groningen (CR) 2024* 16
P13a - Other fixed liabilities Overig Groningen (CR) 2024* 471
P2 - Current liabilities Groningen (PV) 2024* 1,198
P2 - Current liabilities Oost-Groningen (CR) 2024* 176
P2 - Current liabilities Overig Groningen (CR) 2024* 746
P21 - Current liabilities Groningen (PV) 2024* 283
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 10 December 2025:
The provisional figures for 2024 have been added.
The figures for 2023 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.