Municipal accounts; balance sheet by region and size class

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Balance sheet items-municipalities Regions Balance sheet items year-end in mln euro (million euros)
A - Assets Fewer than 5 000 inhabitants 211
5 000 to 9 999 inhabitants 353
10 000 to 19 999 inhabitants 3,938
20 000 to 49 999 inhabitants 27,206
50 000 to 99 999 inhabitants 23,361
100 000 to 149 999 inhabitants 10,603
150 000 to 249 999 inhabitants 15,999
250 000 inhabitants or more 28,384
A1 - Fixed assets Fewer than 5 000 inhabitants 136
5 000 to 9 999 inhabitants 258
10 000 to 19 999 inhabitants 2,791
20 000 to 49 999 inhabitants 19,855
50 000 to 99 999 inhabitants 17,961
100 000 to 149 999 inhabitants 7,828
150 000 to 249 999 inhabitants 12,579
250 000 inhabitants or more 24,633
A11 - Intangible assets Fewer than 5 000 inhabitants 0
5 000 to 9 999 inhabitants 5
10 000 to 19 999 inhabitants 32
20 000 to 49 999 inhabitants 350
50 000 to 99 999 inhabitants 300
100 000 to 149 999 inhabitants 200
150 000 to 249 999 inhabitants 353
250 000 inhabitants or more 75
A12 - Tangible fixed assets Fewer than 5 000 inhabitants 123
5 000 to 9 999 inhabitants 233
10 000 to 19 999 inhabitants 2,501
20 000 to 49 999 inhabitants 17,829
50 000 to 99 999 inhabitants 16,061
100 000 to 149 999 inhabitants 6,854
150 000 to 249 999 inhabitants 10,965
250 000 inhabitants or more 22,499
A121 - Land Fewer than 5 000 inhabitants 8
5 000 to 9 999 inhabitants 16
10 000 to 19 999 inhabitants 350
20 000 to 49 999 inhabitants 1,810
50 000 to 99 999 inhabitants 2,109
100 000 to 149 999 inhabitants 843
150 000 to 249 999 inhabitants 1,528
250 000 inhabitants or more 9,902
A123 - Commercial buildings Fewer than 5 000 inhabitants 52
5 000 to 9 999 inhabitants 84
10 000 to 19 999 inhabitants 839
20 000 to 49 999 inhabitants 7,121
50 000 to 99 999 inhabitants 7,002
100 000 to 149 999 inhabitants 2,918
150 000 to 249 999 inhabitants 4,918
250 000 inhabitants or more 6,311
A124 - Civil engineering works Fewer than 5 000 inhabitants 25
5 000 to 9 999 inhabitants 85
10 000 to 19 999 inhabitants 1,044
20 000 to 49 999 inhabitants 7,436
50 000 to 99 999 inhabitants 5,542
100 000 to 149 999 inhabitants 2,439
150 000 to 249 999 inhabitants 3,369
250 000 inhabitants or more 4,317
A12a - Other tangible fixed assets Fewer than 5 000 inhabitants 39
5 000 to 9 999 inhabitants 48
10 000 to 19 999 inhabitants 268
20 000 to 49 999 inhabitants 1,461
50 000 to 99 999 inhabitants 1,409
100 000 to 149 999 inhabitants 654
150 000 to 249 999 inhabitants 1,150
250 000 inhabitants or more 1,969
A13 - Financial fixed assets Fewer than 5 000 inhabitants 12
5 000 to 9 999 inhabitants 20
10 000 to 19 999 inhabitants 258
20 000 to 49 999 inhabitants 1,676
50 000 to 99 999 inhabitants 1,600
100 000 to 149 999 inhabitants 774
150 000 to 249 999 inhabitants 1,260
250 000 inhabitants or more 2,059
A131a - Equity and investm. fund shares Fewer than 5 000 inhabitants 1
5 000 to 9 999 inhabitants 7
10 000 to 19 999 inhabitants 28
20 000 to 49 999 inhabitants 333
50 000 to 99 999 inhabitants 376
100 000 to 149 999 inhabitants 134
150 000 to 249 999 inhabitants 192
250 000 inhabitants or more 1,289
A132a - Loans to related parties Fewer than 5 000 inhabitants 6
5 000 to 9 999 inhabitants 1
10 000 to 19 999 inhabitants 101
20 000 to 49 999 inhabitants 324
50 000 to 99 999 inhabitants 466
100 000 to 149 999 inhabitants 346
150 000 to 249 999 inhabitants 576
250 000 inhabitants or more 351
A1331 - Other long-term loans Fewer than 5 000 inhabitants 3
5 000 to 9 999 inhabitants 11
10 000 to 19 999 inhabitants 110
20 000 to 49 999 inhabitants 878
50 000 to 99 999 inhabitants 676
100 000 to 149 999 inhabitants 178
150 000 to 249 999 inhabitants 409
250 000 inhabitants or more 247
A1332 - Other long-term debt securities Fewer than 5 000 inhabitants 2
5 000 to 9 999 inhabitants 1
10 000 to 19 999 inhabitants 19
20 000 to 49 999 inhabitants 141
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.