Water board finances 1936 - 2024
Explanation of symbols
Table explanation
This table contains figures on revenues, expenditures and debts of water boards as of the year 1936, in millions of euros . The figures have been collected from previously published tables on water board finances and have been based on annual realisation figures. The data presented were taken from the annual accounts and the balance sheets of the respective water boards, and match as closely as possible the definitions and classifications used by the water boards themselves in their administration.
Important events:
2012 – Start of the second Flood Protection Program. Water boards will contribute 81 million euros to the Flood Protection Program. This amount will grow to 181 million euros in 2015 and from then on it will be indexed annually.
Data available from 1936 to 2024.
Status of the figures:
The figures for the period 1936-2023 are definite. The figures for 2024 are provisional.
Because this table is discontinued, figures will not be updated anymore.
Changes as of 8 March 2026:
None, this table is discontinued.
When will new figures be published?
Not applicable anymore.
Description topics
- Revenues and expenditure water boards
- Revenues
- Revenues related to the relevant period.
The revenues are recorded excluding internal settlements.- Total revenues
- Revenues related to the relevant period.
The revenues are recorded excluding internal settlements.
- Revenues current accounts
- Total revenues current accounts.
The part of the revenues that is recorded on the current account.
On the current account, revenues are recorded onto the working balance of the current year. This includes interest income, sales of goods and services and received transfers. Super dividends and book profits are also included in the current account.
The bulk of the water boards income consists of the water board levies received.- Total revenues current accounts
- The part of the revenues that is recorded on the current account.
On the current account, revenues are recorded onto the working balance of the current year. This includes interest income, sales of goods and services and received transfers. Super dividends and book profits are also included in the current account.
The bulk of the water boards income consists of the water board levies received.
- Levies
- Payments imposed by water boards. Levies include taxes and fees.
Tax:
Mandatory and unrequited payments imposed by government, without a direct counterpart. The revenue is part of the general resources of governments.
The taxes of water boards consist of the water system charge, wastewater treatment levy and pollution levy.
Fee:
Payment levied by government according to general principles for a concrete service it provides. The revenue has to be spent on a prescribed purpose.
- Other revenues
- Revenues from rentals, leases, sales and received transfers from other governments or central government. Interest income and dividend received also belong to this category.
- Revenues capital accounts
- The part of the revenues which is registered in the capital accounts.
The revenues from the capital account includes the revenues from the sale of (in) tangible fixed assets, the consumption of fixed capital (depreciation) and the revenues from land sales. In addition, the investment grants received from third parties are also included in the revenues from the capital account.
- Expenditure
- Expenditure related to the relevant period.
The expenditures are recorded including the consumption of fixed capital and excluding internal settlements.- Total expenditure
- Expenditure related to the relevant period.
The expenditures are recorded including the consumption of fixed capital and excluding internal settlements.
- Expenditure current accounts
- The part of the expenditure that is recorded on the current accounts.
On the current account, expenditures are recorded related to the working balance of the current year. This includes compensation of employees, interest charges, purchase of non-durable goods and services (including energy costs and costs of hiring staff) and paid current transfers, as well as consumption of fixed capital.
- Expenditure capital accounts
- The part of the expenditure that is registered in the capital accounts.
The expenditure from the capital accounts includes capital formation in fixed assets and changes in inventories including valuables, paid investment grants to governments and third parties and purchases of land.
- Balance of revenues and expenditure
- Balance of revenue and expenditure. A positive figure indicates a surplus, a negative figure indicates a deficit.
- Debt at year-end
- The balance position of the debt of the water boards at the end of the year.
- Total debt at year-end
- The balance position of the debt of the water boards at the end of the year.
- Long-term debt
- Long-term debts are all credits, which do not have the characteristics of deposits and which do not mature within one year.
The long-term debt or liabilities include the fixed liabilities (bond loans, private loans, funds invested by third parties and guarantee deposits).
The liability is valued at nominal value.
- Short-term debt
- Short-term debts or liabilities are all credits, which do not have the characteristics of deposits and which mature by contract within one year.
The short-term liabilities includes the current liabilities and the deferred liabilities.
The liability is valued at nominal value.