Government; financial balance sheet, market value, sectors

This table contains information on the balance sheet of the general government sector. The information is limited to financial assets and liabilities. For each reporting period the opening and closing stocks, financial transactions and other changes are shown. Transactions are economic flows that are the result of agreements between units. Other changes are changes in the value of assets or liabilities that do not result from transactions such as revaluations or reclassifications.
The figures are consolidated which means that flows between units that belong to the same sector are eliminated. As a result, assets and liabilities of subsectors do not add up to total assets or liabilities of general government. For example, loans of the State provided to social security funds are part of loans of the State. However, these are not included in the consolidated assets of general government, because it is an asset of a government unit with a government unit as debtor.
Financial assets and liabilities in this table are presented at market value.
The terms and definitions used are in accordance with the framework of the Dutch national accounts. National accounts are based on the international definitions of the European System of Accounts (ESA 2010). Small temporary differences with publications of the National Accounts may occur due to the fact that the government finance statistics are sometimes more up to date.

Data available from:
Yearly figures from 1995, quarterly figures from 1999.

Status of the figures:
The figures for the period 1995-2023 are final. The figures for 2024 and 2025 are provisional.

Changes as of 24 December 2025:
Data for the third quarter of 2025 are available. The figures for the second of quarter 2025 are revised. Mainly, other accounts payable for the second quarter of 2025 have been revised upwards by 2136 million euros. This concerns an estimate of overpaid tax on the income from savings and investments (box 3 of the personal income tax) for 2024, which households will receive back as part of the so-called rebuttal scheme. This estimate was not included in the previous publication.

Changes as of 10 April 2025:
Due to an error made while processing the data, the initial preliminary figures for the government financial balance sheet in 2024 were calculated incorrectly. This causes a downward revision in other accounts payable.

When will new figures be published?
Provisional quarterly figures are published three months after the end of the quarter. In September the figures on the first quarter may be revised, in December the figures on the second quarter may be revised and in March the first three quarters may be revised. Yearly figures are published for the first time three months after the end of the year concerned. Yearly figures are revised two times: 6 and 18 months after the end of the year. Please note that there is a possibility that adjustments might take place at the end of March or September, in order to provide the European Commission with the most actual figures. Revised yearly figures are published in June each year. Quarterly figures are aligned to the three revised years at the end of June. More information on the revision policy of Dutch national accounts and government finance statistics can be found under 'relevant articles' under paragraph 3.