Water board finances from 1936

Table description


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.

Status of the figures:
The figures in this table are provisional at the time of first publication. Upon the second publication one year later, the figures will become definitive.

Changes as of 31 March 2022:
The provisional figures for 2020 have been added.
The figures for 2019 have been adjusted from provisional to definite.

When will new figures be published?
The new figures from the water boards accounts are published no later than 15 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

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.