Government expenditure and consumption; functions, transactions, sectors

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Transactions Functions of general government Institutional sectors Government expenditure and consumption (million euros)
Total government expenditure 7. Health General government 81,501
Central government 15,664
The State 12,782
Other central government 3,818
Local government 2,754
Social security funds 72,436
7.4 Public health services General government 3,268
Central government 1,181
The State 1,425
Other central government 408
Local government 2,351
Social security funds 0
7.5 R&D Health General government 4,461
Central government 3,979
The State 838
Other central government 3,298
Local government 2
Social security funds 509
7.6 Health n.e.c. General government 2,569
Central government 5,004
The State 4,962
Other central government 87
Local government 0
Social security funds 1,209
P2 Intermediate consumption 7. Health General government 4,827
Central government 1,673
The State 679
Other central government 994
Local government 1,086
Social security funds 2,068
7.4 Public health services General government 1,340
Central government 374
The State 66
Other central government 308
Local government 966
Social security funds 0
7.5 R&D Health General government 860
Central government 859
The State 234
Other central government 625
Local government 1
Social security funds 0
7.6 Health n.e.c. General government 430
Central government 430
The State 379
Other central government 51
Local government 0
Social security funds 0
D1 Compensation of employees 7. Health General government 2,942
Central government 1,584
The State 709
Other central government 875
Local government 1,344
Social security funds 14
7.4 Public health services General government 1,213
Central government 131
The State 41
Other central government 90
Local government 1,082
Social security funds 0
7.5 R&D Health General government 1,010
Central government 1,009
The State 273
Other central government 736
Local government 1
Social security funds 0
7.6 Health n.e.c. General government 430
Central government 430
The State 395
Other central government 35
Local government 0
Social security funds 0
D41 Interest; definition National Acco.. 7. Health General government
Central government
The State
Other central government
Local government
Social security funds
7.4 Public health services General government
Central government
The State
Other central government
Local government
Social security funds
7.5 R&D Health General government
Central government
The State
Other central government
Local government
Social security funds
7.6 Health n.e.c. General government
Central government
The State
Other central government
Local government
Social security funds
D62+D632 Social benefits and social tr.. 7. Health General government 68,966
Central government 194
The State 194
Other central government 0
Source: CBS.
Explanation of symbols

Table explanation


This table contains information on expenditure and consumption broken down into functions of the general government sector. The terms and definitions used are in accordance with the framework of National Accounts. National Accounts are based on the international definitions of the European System of Accounts (ESA 2010). The Classification of the Functions of Government (COFOG 1999) is used for the classification of the functions. The second level function determines whether consumption of government is collective or individual. Small temporary differences with publications of National Accounts may occur due to the fact that government finance statistics are sometimes more up to date.

Data available from:
Yearly figures from 1995.

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

Changes as of 18 November 2025:
The annual figures for 2023 are now final due to updated source data.

In the context of the revision policy of National accounts, annual figures for the time series have been revised. This has led to the following improvements for transaction D62 Social benefits:
- A correction has been made to the figures for 2022 for the Work and Care Act (WAZO) benefits related to the expanded partner leave.
- The function of the Work and Care Act (WAZO) scheme has changed from 10.1 (Sickness and disability) to 10.4 (Family and children) for years 2002-2024.
- The function of the cross-border health care covered by both the Compulsory Health Insurance Act (ZFW-vp) and the Health Care Insurance Act (Zvw) has changed from 7.2 (Outpatient services) to 7.3 (Hospital services) for years 1995-2024.
- Most of the social benefits paid out by the Supplementary Fund (Tf) are now recorded within function 10.1 (Sickness and disability), instead of function 10.5 (Unemployment) for years 1995-2024.
- The assistance to older and partially disabled unemployed via the IOAW- and IOAZ- schemes at the level of local government has changed from function 10.7 (Social exclusion n.e.c.) to 10.5 (Unemployment) for years 1995-2024.

When will new figures be published?
New figures will be published in the second half of the year. Provisional figures will become final and final figures can be revised at the same time. More information on the revision policy of National Accounts can be found under 'relevant articles' under paragraph 3.

Description topics

Government expenditure and consumption
Government expenditure and final consumption expenditure.

Government expenditure consists of intermediate consumption, compensation of employees, interest, social benefits, social transfers in kind via market producers, paid subsidies, other current expenditure and capital expenditure.

Government final consumption expenditure is equal to the the total of their output plus the expenditure on products supplied to households via market producers minus the sales of goods and services. The output of government is equal to the sum of its costs of production: Compensation of employees, intermediate consumption, consumption of fixed capital, and taxes on production paid net of subsidies on production received.