Trade and industry; employment and finance per sector, SIC 2008

Trade and industry; employment and finance per sector, SIC 2008

Sector/branches (SIC 2008) Periods Operating costs Total (x mln euro) Operating costs Depreciation fixed assets (x mln euro) Operating costs Purchase value of sales Costs of raw and auxiliary materials Total (x mln euro) Operating costs Purchase value of sales Costs of raw and auxiliary materials Initial stock of raw and auxiliary mater (x mln euro) Operating costs Purchase value of sales Costs of raw and auxiliary materials Purchased raw and auxiliary materials (x mln euro) Operating costs Purchase value of sales Costs of raw and auxiliary materials Closing stock raw and auxiliary mat. (x mln euro) Operating costs Purchase value of sales Costs of commodities Total (x mln euro) Operating costs Purchase value of sales Costs of commodities Initial stock of commodities (x mln euro) Operating costs Purchase value of sales Costs of commodities Purchased commodities (x mln euro) Operating costs Purchase value of sales Costs of commodities Closing stock of commodities (x mln euro) Operating costs Personnel costs Total (x mln euro) Operating costs Personnel costs Gross wages and salaries (x mln euro) Operating costs Personnel costs Pension and early retirement premiums (x mln euro) Operating costs Personnel costs Other personnel costs (x mln euro) Operating costs Personnel costs Insurance premiums and other costs Total (x mln euro) Operating costs Personnel costs Insurance premiums and other costs Employer-paid social insurance premiums (x mln euro) Operating costs Personnel costs Insurance premiums and other costs Other social insurance costs (x mln euro) Operating costs Other operating costs Total (x mln euro) Operating costs Other operating costs Costs of energy use (x mln euro) Operating costs Other operating costs Housing costs (x mln euro) Operating costs Other operating costs Equipment and inventory costs (x mln euro) Operating costs Other operating costs Transport costs (x mln euro) Operating costs Other operating costs Sales costs (x mln euro) Operating costs Other operating costs Communication costs (x mln euro) Operating costs Other operating costs Costs of other services (x mln euro) Operating costs Other operating costs Other liabilities (x mln euro)
016 Support activities for agriculture 2021 5,718 441 1,370 . . . 605 . . . 1,334 786 82 329 137 . . 1,506 210 154 396 199 42 18 166 322
B Mining and quarrying 2021 20,700 1,338 862 90 862 89 13,241 48 13,306 113 1,019 617 66 243 93 . . 1,930 150 107 364 181 20 12 161 935
B-E Industry (no construction), energy 2021 436,235 16,138 200,488 . . . 76,937 . . . 63,653 41,196 4,812 11,569 6,075 . . 58,653 8,765 5,365 6,358 2,885 4,140 475 12,301 18,363
06 Extraction of crude petroleum and gas 2021 17,905 1,123 41 16 33 8 13,051 30 13,117 96 483 250 35 168 30 . . 1,351 90 67 261 45 5 8 66 810
08 Mining and quarrying (no oil and gas) 2021 1,449 67 694 63 705 74 93 18 92 17 212 145 15 34 19 . . 308 56 22 71 17 11 2 75 54
09 Mining support activities 2021 1,346 147 127 10 124 8 97 0 97 0 323 222 16 41 44 . . 271 4 18 32 118 5 2 21 71
C Manufacturing 2021 366,142 10,757 188,960 . . . 42,507 . . . 57,117 37,295 4,304 9,994 5,526 . . 52,205 8,364 4,774 5,361 2,307 3,926 411 11,448 15,614
10-12 Manufacture of food and beverages 2021 77,867 2,208 45,615 2,697 45,841 2,923 7,218 598 7,249 628 10,433 6,342 764 2,417 910 . . 9,663 1,262 1,004 1,246 324 1,052 55 2,084 2,636
10 Manufacture of food products 2021 72,480 1,866 43,556 2,480 43,783 2,707 6,849 564 6,884 598 9,578 5,778 676 2,295 829 . . 8,025 1,183 932 1,149 302 758 50 1,931 1,720
101 Slaughtering, processing of meat 2021 11,418 174 7,963 225 7,917 178 401 9 397 4 1,606 656 64 787 100 . . 1,088 127 154 173 65 104 4 198 264
1011 Slaughterhouses (no poultry) 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
1012 Slaughterhouses (poultry) 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
1013 Processing of meat (no dishes) 2021 3,822 77 2,435 113 2,441 119 198 6 193 2 660 326 31 253 51 . . 439 54 74 82 32 37 2 59 99
102 Processing of fish 2021 1,011 19 627 55 626 54 79 9 79 10 160 107 6 31 17 . . 103 13 19 12 9 16 1 15 19
103 Processing of vegetables and fruit 2021 5,797 193 2,811 154 2,874 218 517 133 531 147 940 541 71 246 81 . . 882 150 96 109 15 82 4 292 135
1031 Processing of potatoes 2021 2,924 107 1,122 28 1,158 64 429 10 429 10 382 245 36 66 36 . . 515 98 33 50 8 46 2 195 84
104 Manufacture of edible oils and fats 2021 4,612 53 3,502 293 3,467 258 456 9 450 2 290 181 33 50 26 . . 256 95 41 37 2 3 1 41 37
105 Manufacture of dairy products 2021 15,590 457 10,445 503 10,495 552 1,118 58 1,129 69 1,593 1,035 127 320 111 . . 1,582 238 121 252 15 160 8 491 297
106 Grain milling and starch products 2021 2,826 100 1,499 67 1,529 97 405 104 320 19 337 227 40 36 34 . . 445 72 40 94 6 44 2 115 74
1061 Manufacture of grain mill products 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
1062 Manufacture of starches 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
107 Manufacture of bakery products 2021 5,229 239 2,146 123 2,164 141 287 10 290 12 1,587 1,034 95 289 170 . . 952 140 198 129 100 82 9 142 153
1071 Manufacture of bread, fresh pastry 2021 3,552 173 1,382 66 1,391 74 139 3 143 6 1,178 795 69 183 131 . . 669 110 162 79 81 45 7 88 98
1072 Manufacture of preserved pastry 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
108 Manufacture of other food 2021 15,628 438 7,841 685 7,948 793 2,174 148 2,271 245 2,352 1,507 189 435 221 . . 1,909 210 205 254 49 216 16 382 577
1082 Manufacture of cocoa,confectionary 2021 4,721 89 2,371 86 2,386 102 1,089 33 1,132 76 628 389 62 126 52 . . 483 41 69 67 7 88 4 99 108
109 Manufacture of animal foods 2021 10,369 194 6,722 375 6,765 417 1,411 85 1,417 90 713 490 52 102 69 . . 809 139 59 91 42 52 6 255 165
11 Manufacture of beverages 2021 4,601 303 1,885 110 1,896 121 359 33 356 29 768 503 78 114 73 . . 1,264 70 66 89 22 236 5 147 630
1105 Manufacture of beer 2021 2,839 217 1,042 43 1,043 44 226 11 226 11 499 336 57 57 49 . . 835 37 47 35 8 155 3 107 443
1107 Manufacture of soft drinks 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
12 Manufacture of tobacco products 2021 786 40 174 108 161 94 9 1 9 1 87 61 10 9 7 . . 374 10 6 8 1 58 0 6 286
13 Manufacture of textiles 2021 3,213 100 1,572 222 1,607 258 264 48 279 63 717 504 49 88 76 . . 493 53 88 63 15 75 6 80 112
13-15 Man. of textile-, leatherproducts 2021 4,114 121 1,988 281 2,025 317 328 79 348 99 906 634 59 114 99 . . 654 61 110 67 22 105 11 114 165
139 Manufacture of other textiles 2021 2,724 78 1,353 186 1,387 220 231 48 246 63 600 421 40 77 62 . . 407 37 73 53 13 64 5 65 97
14 Manufacture of wearing apparel 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
15 Manufacture of leather and footwear 2021 465 16 217 32 217 32 54 28 55 29 106 71 6 17 13 . . 69 5 10 3 3 19 2 12 15
16+23 Man of wooden and buildingmaterial 2021 11,291 385 4,976 484 5,053 562 834 188 865 219 2,607 1,665 175 497 270 . . 2,014 336 270 319 154 86 20 334 495
16 Manufacture of wood products 2021 4,130 105 2,165 221 2,192 248 249 40 268 59 898 582 47 175 94 . . 546 51 118 85 50 31 8 87 118
161 Sawmilling and planing of wood 2021 535 16 315 37 321 44 20 10 20 10 89 61 5 12 11 . . 75 11 16 13 6 4 1 11 14
162 Manufacture of products of wood 2021 3,594 89 1,851 184 1,871 204 229 31 248 50 809 521 42 163 83 . . 471 41 102 72 44 27 7 76 104
1623 Manufacture other builders' joinery 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
17 Manufacture of paper 2021 8,466 346 4,205 277 4,270 342 750 30 753 33 1,424 953 104 217 149 . . 1,342 315 131 176 43 35 14 286 343
17-18 Manufacture of paper and printing 2021 11,026 451 5,104 357 5,184 437 839 33 845 38 2,192 1,504 144 299 245 . . 1,871 359 217 277 68 83 25 376 467
171 Manufacture of pulp, paper, -board 2021 2,040 133 1,006 66 1,014 75 3 1 2 1 331 213 29 56 33 . . 520 219 32 83 20 9 2 52 104
172 Manufacture of articles of paper 2021 6,426 213 3,199 211 3,256 268 747 28 751 32 1,093 740 75 161 116 . . 822 95 99 92 23 26 13 234 239
1721 Manufacture corrugated paper(board) 2021 2,653 90 1,295 82 1,320 107 227 9 229 11 622 405 37 115 65 . . 374 46 65 60 15 14 3 73 98
18 Printing and reproduction 2021 2,559 105 900 80 914 94 90 3 91 5 768 551 41 81 95 . . 530 45 86 101 25 48 11 90 124
181 Printing and services for printing 2021 2,500 103 879 79 893 93 89 3 91 5 750 537 40 80 93 . . 513 43 84 99 24 46 11 86 120
1812 Other printing 2021 2,184 89 780 74 794 88 75 3 77 4 652 466 35 71 81 . . 439 38 71 87 18 43 9 75 98
182 Reproduction of recorded media 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
19-22 Refineries and chemistry 2021 123,421 3,389 67,846 3,451 68,633 4,238 20,206 1,018 20,309 1,122 9,356 6,242 861 1,369 884 . . 17,822 5,184 942 1,514 356 845 59 3,442 5,480
19 Manufacture of coke and petroleum 2021 38,997 447 24,508 747 24,583 822 10,860 225 10,906 271 714 428 100 121 66 . . 2,445 1,519 94 249 17 10 5 116 435
19201 Refining of petroleum 2021 38,502 442 24,101 712 24,163 774 10,851 224 10,897 270 669 398 97 114 61 . . 2,417 1,517 90 245 12 7 4 109 432
20 Manufacture of chemicals 2021 65,809 2,150 34,689 1,710 35,272 2,293 7,656 549 7,674 567 4,818 3,282 499 585 452 . . 12,120 3,340 479 957 252 645 22 2,488 3,937
20-21 Chemistry and pharmaceuticals 2021 73,401 2,491 38,151 2,150 38,739 2,738 8,246 668 8,252 673 6,305 4,253 617 861 574 . . 13,622 3,406 634 1,046 278 714 37 2,953 4,555
201 Manufacture of basic chemicals 2021 44,231 1,662 24,232 820 24,602 1,189 5,875 214 5,859 198 3,012 2,044 345 341 282 . . 8,078 3,041 356 774 181 490 13 1,510 1,712
2013 Manuf. other inorganic basic chemic 2021 1,851 198 637 49 651 62 65 0 65 0 231 160 25 26 21 . . 501 223 36 50 1 7 1 84 99
2014 Manufacture organic basic chemicals 2021 20,171 521 11,391 191 11,458 257 3,456 80 3,432 55 1,039 692 118 132 97 . . 3,576 1,379 117 377 53 73 3 789 785
20141 Manufacture of petrochemicals 2021 17,251 384 9,819 99 9,854 135 3,337 42 3,314 19 682 448 79 91 64 . . 2,970 1,295 69 279 50 37 0 688 551
20149 Manufacture other organic chemical 2021 2,920 137 1,573 92 1,604 123 119 38 118 36 357 244 39 41 33 . . 606 83 48 98 3 36 3 101 235
2015 Manufacture of fertilisers 2021 3,492 190 1,549 90 1,693 233 552 53 559 60 239 169 26 20 24 . . 821 429 72 14 82 38 2 120 65
2016 Manufacture plastics (primary form) 2021 15,649 590 9,212 360 9,338 486 1,488 41 1,502 55 1,230 836 149 132 113 . . 2,312 824 100 128 16 316 4 366 558
203 Manufacture of paints and ink 2021 3,172 79 1,741 126 1,798 183 260 64 262 66 493 340 43 62 48 . . 441 18 33 26 9 49 3 96 208
205 Manufacture of other chemicals 2021 5,657 249 3,330 356 3,370 397 153 40 148 34 739 487 81 103 68 . . 888 182 55 109 53 48 4 122 315
206 Manufacture of man-made fibres 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
21 Manufacture of pharmaceuticals 2021 7,592 341 3,462 440 3,467 445 590 119 577 106 1,487 971 118 276 122 . . 1,502 66 154 89 26 69 15 464 619
211 Manufacture of basic pharmaceuticals 2021 419 17 214 11 209 6 19 1 28 9 96 62 11 15 8 . . 72 5 5 3 6 2 0 7 44
212 Manufacture of pharmaceuticals 2021 7,173 324 3,248 429 3,258 440 571 118 550 98 1,391 909 107 261 114 . . 1,430 61 149 86 20 66 15 458 575
22 Manufacture rubber, plastic products 2021 11,024 450 5,187 554 5,311 678 1,099 125 1,151 177 2,337 1,562 144 386 245 . . 1,755 258 215 218 62 122 17 374 490
221 Manufacture of rubber products 2021 1,175 52 286 37 296 47 425 40 450 65 230 157 13 34 26 . . 178 17 16 14 3 24 1 59 45
222 Manufacture of plastic products 2021 9,849 398 4,901 518 5,015 631 674 86 701 113 2,107 1,405 131 353 219 . . 1,577 242 199 205 58 98 15 315 445
2221 Manufacture plastic plates, tubes 2021 3,134 115 1,556 140 1,586 170 282 40 275 34 633 428 45 96 63 . . 500 86 51 62 13 28 4 123 133
2229 Manufacture other plastic products 2021 2,186 84 1,050 162 1,084 195 80 17 93 30 535 362 26 90 57 . . 385 44 63 53 14 26 4 65 116
23 Manufacture of building materials 2021 7,161 280 2,811 263 2,861 314 585 148 597 159 1,710 1,083 128 322 177 . . 1,467 285 152 234 104 55 12 247 378
231 Manufacture of glass 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
236 Manufacture concrete etc. products 2021 3,586 133 1,697 124 1,721 148 159 73 154 68 798 487 55 178 79 . . 580 47 70 112 72 19 6 115 139
2361 Manufacture of concrete products 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
237 Stone dressing 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Manufacture of basic metals 2021 10,164 385 5,313 517 5,847 1,051 128 29 139 40 1,884 1,179 144 393 167 . . 1,903 426 112 522 60 271 10 271 230
24-25 Man. of basic metals and -products 2021 33,394 1,212 16,230 2,630 16,915 3,315 1,090 167 1,182 259 7,986 5,066 552 1,594 773 . . 4,986 687 686 996 267 455 54 711 1,131
24-30, 33 Metalectro 2021 128,355 3,929 60,383 8,060 62,095 9,772 12,556 1,384 12,699 1,526 27,167 17,715 2,006 4,854 2,592 . . 18,727 1,084 1,929 1,821 1,251 1,576 210 4,848 6,008
241 Manufacture of iron and steel 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
244 Manufacture of non-ferrous metals 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
245 Casting of metals 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
25 Manufacture of metal products 2021 23,230 826 10,918 2,113 11,068 2,263 962 138 1,043 219 6,102 3,887 408 1,201 606 . . 3,083 261 574 474 207 184 44 440 901
251 Manufacture metal structures, doors 2021 8,899 268 4,455 596 4,260 401 273 46 302 75 2,291 1,440 153 472 227 . . 966 55 204 117 90 62 14 143 281
255 Forging, pressing, stamping 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
256 Other treatment of metals, machining 2021 5,700 248 2,266 991 2,336 1,062 135 15 136 16 1,700 1,061 114 358 167 . . 1,004 111 192 200 71 46 17 98 270
2561 Treatment and coating of metals 2021 1,892 72 766 780 796 809 14 0 14 0 568 352 39 123 55 . . 368 63 64 54 14 20 4 37 113
2562 Machining 2021 3,809 176 1,500 212 1,541 253 121 15 122 16 1,132 710 75 235 112 . . 636 48 128 146 57 26 13 61 158
257 Manufacture of hardware 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
259 Manufacture of other metal products 2021 3,919 121 1,950 270 2,101 422 316 53 327 64 861 561 55 158 86 . . 532 46 77 65 18 28 6 96 195
26 Manufacture of electronic products 2021 18,320 522 8,521 810 8,677 966 3,239 305 3,283 350 2,661 1,815 226 387 234 . . 3,068 44 133 86 35 227 32 1,134 1,377
26-28 Manufact of electronics, machinery 2021 63,870 2,053 29,137 4,209 30,128 5,199 8,377 835 8,368 826 12,845 8,666 1,000 1,998 1,182 . . 9,887 246 752 582 225 761 90 3,520 3,711
26-27 Elektrical and electron. Industry 2021 30,538 895 11,981 1,289 12,266 1,575 6,898 664 6,859 625 4,642 3,107 388 734 412 . . 5,630 118 244 172 76 478 42 1,809 2,693
261 Manufacture of electronic components 2021 5,763 201 1,836 114 1,873 151 1,862 11 1,871 20 631 443 50 86 52 . . 1,227 17 30 54 4 80 2 655 384
262 Manufacture of computers 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
263 Manufacture communication equipment 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
264 Manufacture of consumer electronics 2021 . . . . . . . . . . . . . . . . . . . . . . . . . .
265 Manufacture of measuring instruments 2021 3,056 72 1,386 363 1,443 420 216 22 231 37 991 661 74 160 96 . . 325 15 50 18 15 24 7 108 89
Source: CBS.
Explanation of symbols

Dataset is not available.


This table shows relevant economic data for trade and industry sectors, e.g. the number of persons employed, costs and revenues, turnover and other financial results. The figures can be divided by a number of sectors/ branches according to Statistics Netherlands' Standard Industrial Classification of all Economic Activities 2008 (SIC 2008).

Data available from: 2009.

Status of the figures:
All data in the table are definite.

Changes as of May 30, 2023:

The subjects ‘Employer-paid social insurance premiums’ and ‘Other social insurance costs’ are no longer available from 2021 onwards. These subjects have been combined in the new table subject ‘Insurance premiums and other costs.

For the same reason the composite subject ‘Employers' social contributions’ is no longer available in the table.
Figures for SIC 78 Employment activities and subsectors for 2021 and later are not comparable with the results of previous years. From 2021 onwards temporary workers have been included in the subject employees. The payments to temporary workers are from 2021 onwards registered under personel costs. In previous years these costs were recorded as purchase value of sales.
When will new figures be published?

Results are made available circa 15 months after the year under review. In March/April 2024, new figures will be published for 2022.


Description topics

Operating costs
The costs made to achieve the operating profits, that is the purchase value of the turnover, labour costs, and depreciation on assets, and other business expenditure.

Since 2007, wage (cost) subsidies are no longer included in net
operating returns. Therefore, wage (cost) subsidies are deducted from operating costs.
Total
Purchase value of sales
The costs of raw materials and semi-manufactured goods, packaging materials, trading goods, wages for work hired for the production of the goods and services used in the production within the reporting years.
Costs of raw and auxiliary materials
The costs are the total of the value of the initial stock plus the costs
of the purchased materials minus the value of the closing stock

Including import duties, costs of transport, import levies European Union,
transport insurance and temporary storage.
Total
Initial stock of raw and auxiliary mater
Initial stock of raw and auxiliary materials and packing material.

The value on the balance sheet of raw and auxiliary materials (including purchased semi-finished products), packing material at the start of the period under review.
Purchased raw and auxiliary materials
The value of purchased raw and auxiliary materials (including purchased semi-finished products) and packing material for single use in the production process.

Includes import duties, costs of transport, import
levies European Union, transport insurance and temporary storage.
Excludes discounts, bonuses, goods returned, returned packing, VAT and received repayments of import duties, excises and levies.
Closing stock raw and auxiliary mat.
Closing stock of raw and auxiliary materials and packing material.

The value on the balance sheet of raw and auxiliary materials (including purchased semi-finished products), packing material at the end of the period under review.
Costs of commodities
Costs of commodities sold in the year under review.

Commodities purchased for the purpose of resale without any
further processing,including import duties, costs of transport, import
levies European Union, transport insurance and temporary storage
The costs are the total of the value of the initial stock plus the costs
of the purchased commodities minus the value of the closing stock
Total
Initial stock of commodities
The value on the balance sheet of commodities at the start of the period under review.
Purchased commodities
Goods acquired for the purpose of reselling them without further
processing. Includes costs of single use packing material, import duties, costs of temporary storage.
Excludes discounts, bonuses, goods returned, returned packing and received repayments of import duties, excises and levies.
Closing stock of commodities
The value on the balance sheet of commodities at the end of the period under review.
Personnel costs
This category comprises expenses like
- gross wages and salaries of employees, including social
security and pension scheme contributions
- payments for temporary workers and hired personnel
- costs of schooling and training
- recruitment and selection costs
- canteen costs
- costs for health and safety provisions
- working clothes
- anniversary celebrations, etc.
Total
Gross wages and salaries
The category gross wages and salaries refers to employees on the payroll
and includes
- wages including employees' contributions to social insurances minus sick pay;
- bonuses, holiday allowances, thirteenth month payments and dismissal payments
- allowances for commuter traffic
- contributions to savings schemes
Insurance premiums and other costs
Employers' social contributions: The premiums paid by employers to social security on the gross wages.
These include imputed and actual social premiums and actual pension premiums, and payments made directly by the employer.



other social insurance costs:

- contributions to health insurance;

- costs of staff relocation and housing;

- costs of child care, etc.
Total
Employer-paid social insurance premiums
The part of social insurance premiums paid by employers.

From 2021 onwards this subject is only available as part of the 'Insurance premiums and other costs
Other social insurance costs
This category includes:

- contributions to health insurance;

- costs of staff relocation and housing;

- costs of child care, etc.



From 2021 onwards this subject is only available as part of the 'Insurance premiums and other costs
Pension and early retirement premiums
Contributions paid by employers to pension and early retirement schemes, savings for retirement provisions, etc.
Other personnel costs
Other personnel costs
This category includes:
- payments for temporary workers and staff on secondment;
- costs of schooling and training;
- recruitment and selection costs;
- canteen costs;
- costs for health and safety provisions;
- costs for work clothes;
- anniversary celebrations, etc.
Other operating costs
The sum of the energy costs, transport costs, housing costs, costs of machinery, inventory, installations etc, other personnel costs, sales costs, communication costs, service costs and other costs not specified elsewhere.
Total
Costs of energy use
The costs of fuels used to power an energy source, for light and/or heat.
Not included are the costs of fuels used by means of transport or that are
used as raw materials, and also the costs for the use of water and the
costs for technical or compound gasses.
Housing costs
Including rent, lease and repair and maintenance of housing and premises,
cleaning services and insurance premiums water consumption, furniture, etc
Equipment and inventory costs
Rent and lease of machinery, equipment and computers (excluding software)
and (office) furniture and equipment.
Transport costs
Costs related to means of transport, including
- rental costs and lease costs
- repair and maintenance
- costs of insurances and road tax
- fuel costs.
Sales costs
Costs of sales and promotion, including advertising, commercial fairs,
representation, goodwill, travel and hotel costs and costs of research and
development by third parties.

Since 2006 costs of research and development by third parties are
included in the group 'Costs of other services'.
Communication costs
Walkie-talkies, (mobile) phones, fax machines, Internet, e-mail, messenger
services, etc.
Costs of other services
Costs of services provided by others not classified elsewhere.

These costs include:
- banking costs (excluding interest costs and currency losses)
- insurance premiums paid to third parties (not classified elsewhere)
- research and development costs by third parties, - -
- accountancy, legal aid and assistance, etc.
- ICT services provided by third parties, including hardware and software
- separately paid transport costs
- costs of waste disposal and waste processing
Since 2006 costs of research and development by third parties are
included in this group.
Other liabilities
This category includes costs and payments for activities like licenses,
copyright, royalties, lease and rent of software, overhead costs and
taxes, office supplies, etc.
Depreciation fixed assets
Depreciation of durable means of production, e.g. machinery buildings,
transport equipment, computers and software due to normal usage and
economic obsolescence. Depreciation of intangible assets, e.g. costs of
research and development, acquisition of intellectual rights and goodwill.