Educational institutions; Finances

Educational institutions; Finances

Education sectors Periods Statement of income and expenses Income Operating income (million euros) Statement of income and expenses Income Grants from the State (million euros) Statement of income and expenses Income Other governmental grants (million euros) Statement of income and expenses Income Tuition and exam fees (million euros) Statement of income and expenses Income Income from contracts with third parties (million euros) Statement of income and expenses Income Other income (million euros) Statement of income and expenses Costs Operating costs (million euros) Statement of income and expenses Costs Personnel costs (million euros) Statement of income and expenses Costs Depreciation (million euros) Statement of income and expenses Costs Housing costs (million euros) Statement of income and expenses Costs Other costs Total other costs (million euros) Statement of income and expenses Operating result (1) (million euros) Balance sheet Assets Total assets (million euros) Balance sheet Assets Fixed assets Total fixed assets (million euros) Balance sheet Assets Current assets Total current assets (million euros) Balance sheet Liabilities and equity Total liabilities and equity (million euros) Balance sheet Liabilities and equity Equity (million euros) Balance sheet Liabilities and equity Provisions (million euros) Balance sheet Liabilities and equity Long-term debt (million euros) Balance sheet Liabilities and equity Short-term debt (million euros) Investments (gross) Total investments (gross) (million euros) Performance indicators Solvency ratio (%) Performance indicators Current ratio (%) Performance indicators Profit margin (%)
Total government-funded education 2018* 36,974.6 30,603.2 638.3 1,640.5 2,325.9 1,766.7 36,478.5 27,918.4 1,565.2 2,397.7 4,597.2 496.1 26,970.2 15,554.7 11,415.5 26,970.7 13,824.1 2,586.6 3,210.3 7,349.7 1,776.8 51.3 155.3 1.0
Primary government-funded education 2018* 10,933.9 10,192.4 332.2 0.0 9.0 400.3 10,920.6 8,926.1 262.3 755.5 976.7 13.3 5,432.0 1,831.4 3,600.6 5,431.9 3,257.4 730.7 121.0 1,322.8 341.3 60.0 272.2 0.1
Secondary government-funded education 2018* 14,297.4 13,129.6 252.1 71.6 193.3 650.8 14,050.2 10,858.7 612.6 900.4 1,678.5 247.2 10,015.1 6,219.2 3,795.9 10,015.3 5,061.3 1,099.3 1,558.5 2,296.2 684.3 50.5 165.3 1.4
Secondary general education 2018* 9,180.1 8,507.2 160.2 15.3 36.7 460.7 9,055.7 7,118.6 312.0 564.9 1,060.2 124.4 5,204.0 2,666.6 2,537.4 5,204.2 2,446.2 768.1 629.4 1,360.5 371.7 47.0 186.5 1.2
Senior sec. voc. and adult educ. 2018* 5,117.3 4,622.4 91.9 56.3 156.6 190.1 4,994.5 3,740.1 300.6 335.5 618.3 122.8 4,811.1 3,552.6 1,258.5 4,811.1 2,615.1 331.2 929.1 935.7 312.6 54.4 134.5 1.7
Tertiary government-funded education 2018* 11,743.3 7,281.2 54.0 1,568.9 2,123.6 715.6 11,507.7 8,133.6 690.3 741.8 1,942.0 235.6 11,523.1 7,504.1 4,019.0 11,523.5 5,505.4 756.6 1,530.8 3,730.7 751.2 47.8 107.7 1.4
Higher professional education 2018* 4,455.6 3,160.2 53.3 877.8 198.8 165.5 4,317.5 3,308.6 245.8 230.4 532.7 138.1 3,865.5 2,583.0 1,282.5 3,865.7 1,744.6 271.6 768.6 1,080.9 292.8 45.1 118.7 2.5
University education 2018* 7,287.7 4,121.0 0.7 691.1 1,924.8 550.1 7,190.2 4,825.0 444.5 511.4 1,409.3 97.5 7,657.6 4,921.1 2,736.5 7,657.8 3,760.8 485.0 762.2 2,649.8 458.4 49.1 103.3 0.8
Special needs education 2018* 1,886.4 1,609.2 192.2 0.0 14.3 70.7 1,878.1 1,518.8 36.9 96.9 225.5 8.3 1,014.8 272.7 742.1 1,014.7 612.2 93.2 61.8 247.5 39.2 60.3 299.8 0.4
Source: CBS.
Explanation of symbols

Table description


This table contains information on the finances of government-funded institutions in primary, secondary and tertiary education. Primary education comprises of primary general education, primary special education (SBO) and primary special-needs education (SO). Secondary education constitutes secondary general education, secondary vocational education (MBO) and adult education. Tertiary education encompasses higher professional education (HBO) and university education (WO).
All educational institutions are funded by the Ministry of Education, Culture and Science as of 2018. Educational institutions that provided agricultural education were funded by the Ministry of Economic Affairs until 2018. Educational institutions are legally obligated to annually submit their financial statements before the 1st of July to the Education Executive Agency (DUO) of the Ministry of Education, Culture and Science. The data from the financial statements is subsequently processed by DUO and transmitted to Statistics Netherlands.
Financial information regarding primary educational institutions is available from 2006 onwards, as a result of the introduction of lump sum funding in the same year, which legally obligated these institutions to provide their financial information to the Ministry of Education, Culture and Science. The finances for the educational institutions in the secondary and tertiary education are available since 1998. Financial information related to special-needs educational institutions is available separately and concerns the educational institutions with school boards solely overseeing special-needs education in both primary and secondary education. Please note that the educational institutions of Caribbean Netherlands are included in the table from 2010 onwards, due to the islands of Caribbean Netherlands becoming part of the Netherlands as of October 2010.

Data available from: 1998.

Status of the figures:
The figures for the period 1998-2017 are definite. The figures for 2018 are provisional.

Changes as of 14 February 2020:
None, this is a new table.

When will new figures be published?
The figures will not be updated. The financial data from the financial statements of all government-funded educational institutions in the Netherlands is annually published by the Education Executive Agency (DUO) of the Ministry of Education, Culture and Science. Financial data is available per school board and can be found on the website of the Education Executive Agency (DUO), listed under paragraph 3.

Description topics

Statement of income and expenses
An overview of the income and costs for a given year. Please note that certain costs, such as the write-off of tangible and intangible fixed assets, are spread out over the corresponding years, using a linear depreciation method. All of the income and costs are expressed as flows.
Income
Income of government-funded educational institutions.
Operating income
Operating income of government-funded educational institutions.
Grants from the State
Grants from the Ministry of Education, Culture and Science (OCW) and the Ministry of Economic Affairs (EZ).
These grants, which take the form of lump sums, are used by educational institutions to provide educational and additional non-educational services. The school boards, which receive these grants, are free in determining how these grants are spent. Educational institutions within the tertiary education sector are furthermore required to use these grants to finance research, as stipulated by law.
Other governmental grants
Grants from local governmental bodies (such as municipalities and provinces) and ministries other than the Ministry of Education, Culture and Science (OCW) and the Ministry of Economic Affairs (EZ).
Tuition and exam fees
Compulsory contributions from students and other participants in order to receive access to education.
Income from contracts with third parties
Income from contracts with third parties, generally for the purpose of either conducting research, the spreading of knowledge or allowing the facilities of the educational institution to be used.
Other income
Income not attributable to any of the preceding categories related to income.
Costs
Costs of government-funded educational institutions.
Operating costs
Operating costs of government-funded educational institutions.
Personnel costs
Wages, salaries and other personnel costs, excluding benefits that are paid out for outsourcing.
Depreciation
Costs related to the writing off of tangible and intangible fixed assets, calculated using a linear depreciation method.
Housing costs
Costs related to the provision of housing.
Other costs
Other costs of government-funded educational institutions.
Total other costs
Total other costs related for instance to the execution of administrative responsibilities, inventory, material and teaching aids.
Operating result (1)
Operating income minus operating costs.
Balance sheet
The balance sheet provides an overview of the assets, liabilities and equity, for the government-funded educational institutions, expressed as stocks at the end of a given year.
Assets
Assets are economic resources that have some value or usefulness (usually convertible in cash) and are a result of past events. Assets are expected to provide future economic benefits and are a means of carrying forward value from one accounting period to another. For the government-funded educational institutions, assets are distinguished into non-financial fixed assets (intangible and tangible), financial fixed assets and current assets (non-financial and financial).
Total assets
Total assets of government-funded educational institutions.
Fixed assets
Fixed assets comprise of non-financial fixed assets (intangible and tangible) and financial fixed assets. Fixed assets are long-term economic resources that are not expected to be consumed or converted into cash within a year.
Total fixed assets
Total fixed assets of government-funded educational institutions.
Current assets
Current assets are short-term economic resources, comprising of cash and other assets, that are expected to be converted into cash within a year. Examples include inventory, short-term securities, receivables and liquid assets.
Total current assets
Total current assets of government-funded educational institutions.
Liabilities and equity
Liabilities are outstanding debts and obligations to creditors, as a result of past transactions or past events. Liabilities are future sacrifices of economic benefits, paid for in the form of transfer or use of assets, provision of services or the yielding of other economic benefits in the future. For the government-funded educational institutions, liabilities are distinguished into provisions, short-term debt and long-term debt. Equity is the difference between total assets and total liabilities.
Total liabilities and equity
Total liabilities and equity of government-funded educational institutions.
Equity
Equity is the difference between total assets and total liabilities.
Provisions
Provisions are amounts set aside for specific future expenses, for which both the amount and the point at which they will arise, can be estimated. The provisions related to these future expenses are spread out over the corresponding years.
Long-term debt
Long-term debt is outstanding debt that has an original maturity of longer than one year.
Short-term debt
Short-term debt is outstanding debt that has an original maturity of shorter than one year.
Investments (gross)
Investments (gross) are the purchase of goods that have an expected economic life of more than one year. The respective goods are included within the category of non-financial tangible fixed assets. Please note that this category relates to gross investments, in other words both the consumption of fixed capital and the disposal of fixed assets are not taken into account.
Total investments (gross)
Total investments (gross) by government-funded educational institutions.
Performance indicators
Solvency ratio
Ratio between equity and the total liabilities and equity, used to determine the financial health over the longer term.
Current ratio
Ratio between current assets and short-term debt, used to determine the ability to pay off short-term debt.
Profit margin
Ratio between result and income, representing the degree of profitability, or lack thereof. The profit margins should be close to zero, as government-funded educational institutions are not profit-driven.