Government expenditure and consumption; functions, transactions, sectors

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Transactions Institutional sectors Government expenditure and consumption (million euros)
Total government expenditure General government 38,372
Central government 69
The State 68
Other central government 1
Local government 0
Social security funds 38,384
P2 Intermediate consumption General government 1,003
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 1,003
D1 Compensation of employees General government 10
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 10
D41 Interest; definition National Acco.. General government
Central government
The State
Other central government
Local government
Social security funds
D62+D632 Social benefits and social tr.. General government 37,340
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 37,340
D62 Social benefits General government 902
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 902
D632 Social transfers in kind via mark.. General government 36,438
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 36,438
D3 Subsidies General government 18
Central government 18
The State 18
Other central government 0
Local government 0
Social security funds 0
Other current expenditure General government 1
Central government 51
The State 50
Other central government 1
Local government 0
Social security funds 31
D29+D5 Tax expenditure General government 0
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 0
D4N Other property income General government 0
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 0
D7 Other current transfers General government 1
Central government 51
The State 50
Other central government 1
Local government 0
Social security funds 31
Capital expenditure General government 0
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 0
P51g Gross fixed capital formation General government 0
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 0
P52+P53 Changes in invent. incl. valua.. General government 0
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 0
NP Acq. less disposals of non-prod. as.. General government 0
Central government 0
The State 0
Other central government 0
Local government 0
Social security funds 0
D92 Investment grants General government 0
Central government 0
The State 0
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.