Educational institutions; Finances 1998-2018
| Education sectors | Periods | 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 Other income (million euros) | Statement of income and expenses Costs Other costs Total other costs (million euros) | Statement of income and expenses Costs Other costs Administrative costs (million euros) | Statement of income and expenses Costs Other costs Inventory, material and teaching aid ... (million euros) | Statement of income and expenses Costs Other costs Other (million euros) | Balance sheet Assets Fixed assets Non-financial tangible fixed assets Other non-financial tangible fixed as... (million euros) |
|---|---|---|---|---|---|---|---|---|---|
| Total government-funded education | 2018* | 30,603.2 | 638.3 | 1,766.7 | 4,597.2 | 1,026.7 | 1,524.7 | 2,045.8 | 955.6 |
| Primary government-funded education | 2018* | 10,192.4 | 332.2 | 400.3 | 976.7 | 286.0 | 387.5 | 303.2 | 263.5 |
| Secondary government-funded education | 2018* | 13,129.6 | 252.1 | 650.8 | 1,678.5 | 451.5 | 700.8 | 526.2 | 206.3 |
| Secondary general education | 2018* | 8,507.2 | 160.2 | 460.7 | 1,060.2 | 224.1 | 457.1 | 379.0 | 79.7 |
| Senior sec. voc. and adult educ. | 2018* | 4,622.4 | 91.9 | 190.1 | 618.3 | 227.4 | 243.7 | 147.2 | 126.6 |
| Tertiary government-funded education | 2018* | 7,281.2 | 54.0 | 715.6 | 1,942.0 | 289.2 | 436.4 | 1,216.4 | 485.8 |
| Higher professional education | 2018* | 3,160.2 | 53.3 | 165.5 | 532.7 | 170.9 | 145.1 | 216.7 | 101.5 |
| University education | 2018* | 4,121.0 | 0.7 | 550.1 | 1,409.3 | 118.3 | 291.3 | 999.7 | 384.3 |
| Special needs education | 2018* | 1,609.2 | 192.2 | 70.7 | 225.5 | 102.6 | 42.2 | 80.7 | 25.2 |
| Source: CBS. | |||||||||
Table explanation
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 to 2018.
Status of the figures:
The figures for the period 1998-2017 are definite. The figures for 2018 are provisional.
Because this table is discontinued, figures will not be updated anymore.
Changes as of 11 December 2020:
None, this table is discontinued.
When will new figures be published?
Not applicable anymore.
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.
- 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).
- Other income
- Income not attributable to any of the preceding categories related to income.
- Costs
- Costs of government-funded educational institutions.
- 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.
- Administrative costs
- Costs related to the execution of administrative responsibilities.
- Inventory, material and teaching aid ...
- Inventory, material and teaching aid costs.
Costs related to inventory, material and teaching aids, provided they are regarded as current assets. This category also includes the costs related to books.
- Other
- Costs not attributable to any of the preceding categories related to costs. Examples include costs related to recruitment and excursions.
- 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).
- 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.
- Non-financial tangible fixed assets
- Non-financial tangible fixed assets are long-term economic resources that are not expected to be consumed or converted into cash within a year and that are physical in nature. Examples include buildings, land and equipment.
- Other non-financial tangible fixed as...
- Other non-financial tangible fixed assets.
Non-financial tangible fixed assets that are not allocated to any of the other respective categories. Examples include advance payments for buildings under construction, equipment in development, housing for staff and land that is to be used for investment purposes.