Government balance sheet; assets and liabilities

Government balance sheet; assets and liabilities

Periods Liabilities Net worth Changes in net worth B101 Net saving and capital transfers (million euros)
2022* -328
Source: CBS.
Explanation of symbols

Dataset is not available.


This table contains information on the balance sheet of the general government sector. The balance sheet shows stock levels of assets and financial liabilities, as well as net worth of the general government sector. Assets are either financial (e.g. loans) or non-financial (e.g. non-residential buildings). The stock of assets equals the sum of the stock of financial liabilities and net worth. Stocks of assets and liabilities in this table are mostly valued at market value. This is the value of the asset or liability as if it were being acquired or sold on the date to which the balance sheet relates. When there are no observable market prices, estimates are made for the market value. Financial assets and liabilities that are not commonly traded on a market, such as cash, deposits, loans and other accounts receivable/payable are valued at nominal value.

The figures in this table are consolidated at the general government level. This means that stocks between units that both belong to the general government sector are eliminated.

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: 1995

Status of the figures:
The figures for the period 1995-2021 are final. The figures for 2022 are provisional.

Changes as of 22 September 2023:
The figures for 2021 and 2022 have been revised. The financial assets and liabilities and the net saving and capital transfers of general government have been revised due to updated information.

Changes as of 31 August 2023:
Annual figures for 2022 are available. In the context of the revision policy of the National accounts the annual figures from 1995 of the financial accounts of general government have been revised. The figures are in line with the publications of the National accounts.
The annual figures for 2021 are final.

When will new figures be published?
New provisional data are published in July or August after the end of the reporting year. The previous provisional figures will become final and previous 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

Liabilities
Sum of financial liabilities and net worth. Financial liabilities are established when debtors are obliged to provide payments or series of payments to creditors.
Net worth
Net worth is the balancing item of assets and liabilities.

Positive net worth indicates that the assets are larger than the liabilities.
Changes in net worth
The changes in net worth depict the development of net worth during the year.

Net worth is the balancing item of assets and liabilities. The change in net worth equals the sum of changes of assets and liabilities.
B101 Net saving and capital transfers
The difference between all transactions that affect net worth during the accounting period is the balancing item: changes in net worth due to saving and capital transfers. This equals the balance of revenue and expenditure of the government (B9), adjusted for the acquisition less disposals of non-financial assets (P5 + NP) and the consumption of fixed capital (P.51c). This represents the resources acquired or consumed in the government's current operations.