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 The Netherlands 2024* 110,054
A1 - Fixed assets The Netherlands 2024* 86,042
A11 - Intangible assets The Netherlands 2024* 1,316
A12 - Tangible fixed assets The Netherlands 2024* 77,066
A121 - Land The Netherlands 2024* 16,565
A123 - Commercial buildings The Netherlands 2024* 29,245
A124 - Civil engineering works The Netherlands 2024* 24,257
A12a - Other tangible fixed assets The Netherlands 2024* 6,998
A13 - Financial fixed assets The Netherlands 2024* 7,660
A131a - Equity and investm. fund shares The Netherlands 2024* 2,361
A132a - Loans to related parties The Netherlands 2024* 2,172
A1331 - Other long-term loans The Netherlands 2024* 2,513
A1332 - Other long-term debt securities The Netherlands 2024* 614
A2 - Current assets The Netherlands 2024* 24,012
A21 - Stocks The Netherlands 2024* 4,187
A211 - Not in operation taken land The Netherlands 2024* 0
A213 - Works in progress The Netherlands 2024* 3,898
A21a - Other stocks The Netherlands 2024* 289
A22 - Current assets The Netherlands 2024* 19,826
A22a - Current claims and loans The Netherlands 2024* 14,578
A23 - Liquid assets The Netherlands 2024* 362
A29 - Deferred asset The Netherlands 2024* 4,886
P - Liabilities The Netherlands 2024* 110,054
P1 - Fixed liabilities The Netherlands 2024* 89,531
P11 - Equity The Netherlands 2024* 43,284
P111 - General reserve The Netherlands 2024* 11,673
P112 - Earmarked reserves The Netherlands 2024* 29,613
P114 - Balance of the accounts The Netherlands 2024* 1,998
P12 - Provisions The Netherlands 2024* 7,583
P13 - Fixed liabilities The Netherlands 2024* 38,664
P133 - Over-the-counter loans from .. The Netherlands 2024* 31,137
P13a - Other fixed liabilities The Netherlands 2024* 7,527
P2 - Current liabilities The Netherlands 2024* 20,523
P21 - Current liabilities The Netherlands 2024* 6,479
P29 - Deferred liabilities The Netherlands 2024* 14,044
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.