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 3.2 Fire-protection services General government 2,213
Central government 331
The State 273
Other central government 106
Local government 2,093
Social security funds 0
5. Environmental protection General government 17,941
Central government 5,216
The State 4,654
Other central government 781
Local government 15,491
Social security funds 0
5.4 Protection of biodiversity and lan.. General government 1,754
Central government 732
The State 256
Other central government 534
Local government 1,143
Social security funds 0
5.5 R&D Environmental protection General government 364
Central government 317
The State 99
Other central government 220
Local government 47
Social security funds 0
5.6 Environmental protection n.e.c. General government 279
Central government 348
The State 348
Other central government 0
Local government 0
Social security funds 0
10. Social protection General government 186,030
Central government 102,028
The State 101,197
Other central government 5,798
Local government 38,868
Social security funds 106,775
10.8 R&D Social protection General government 120
Central government 120
The State 0
Other central government 120
Local government 0
Social security funds 0
10.9 Social protection n.e.c. General government 75
Central government 299
The State 294
Other central government 6
Local government 47
Social security funds 9
P2 Intermediate consumption 3.2 Fire-protection services General government 607
Central government 66
The State 10
Other central government 56
Local government 541
Social security funds 0
5. Environmental protection General government 7,819
Central government 569
The State 316
Other central government 253
Local government 7,250
Social security funds 0
5.4 Protection of biodiversity and lan.. General government 591
Central government 231
The State 36
Other central government 195
Local government 360
Social security funds 0
5.5 R&D Environmental protection General government 96
Central government 90
The State 43
Other central government 47
Local government 6
Social security funds 0
5.6 Environmental protection n.e.c. General government 175
Central government 175
The State 175
Other central government 0
Local government 0
Social security funds 0
10. Social protection General government 9,396
Central government 2,323
The State 554
Other central government 1,769
Local government 5,620
Social security funds 1,453
10.8 R&D Social protection General government 22
Central government 22
The State 0
Other central government 22
Local government 0
Social security funds 0
10.9 Social protection n.e.c. General government 20
Central government 4
The State 3
Other central government 1
Local government 16
Social security funds 0
D1 Compensation of employees 3.2 Fire-protection services General government 1,186
Central government 47
The State 0
Other central government 47
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.