Non-financial balance sheets; national accounts

Non-financial balance sheets; national accounts

Type of non-financial asset Sector Year Changes in non-financial balance sheet Revaluation (mln euros) Changes in non-financial balance sheet Capital formation (mln euros) Changes in non-financial balance sheet Other changes in volume (mln euros) Changes in non-financial balance sheet Statistical discrepancy (mln euros)
Non-financial assets The non-financial corporations sector 2022* 140,342 12,902 -278 1
Non-financial assets Financial corporations 2022* 10,875 -425 -163 -1
Source: CBS.
Explanation of symbols

Dataset is not available.


This table contains figures on non-financial balance sheets. The balance sheets show the market value of non-financial assets. Changes in the value of non-financial assets are also presented in this table. These changes are, for example, the result of price changes or the result of purchases minus sales of non-financial assets.

Non-financial balance sheets are part of the National Accounts. The balance sheets are presented by different types of assets for the economy as a whole and for the different institutional sectors in the Dutch economy.

Data available from: 1995

Status of the figures:
The figures for the most recent reporting year 2022 are provisional. The status of the figures for 2021 and earlier are final.

Erratum as of 22 September 2023:
An imperfection in the processing of the physical natural gas reserves had been discovered, causing an incorrect distribution between revaluation and other changes in volume for the oil and gas reserves for the years 2016 to 2022. This has been corrected.

Changes as of 31 August 2023:
Provisional figures for 2022 are now available and figures for 2021 are now final.

When will new figures be published?
Provisional data are published 9 months after the end of the reporting year. Final data are released 21 months after the end of the reporting year.

Description topics

Changes in non-financial balance sheet
This item shows the changes in the market value of non-financial assets in one year. The closing balance sheet of a year equals the opening balance sheet of that year including the sum of all changes.
Revaluation
The change in value of a non-financial asset due to price changes. The revaluation is determined by multiplying the net capital stock of the opening balance sheet with the price changes in the current reporting year relative to the previous reporting year.
Capital formation
Capital formation concerns the change in the non-financial balance sheet due to sales and purchases of non-financial assets and by normal wear and tear and insurable damage (like fire and theft). For fixed assets, the reduction in value due to ageing is called depreciation. For fixed assets, capital stock formation consists of the sum of investments, depreciation and trade. Trade includes the sales and purchases of second-hand fixed assets between Dutch firms or consumers and the sales of second-hand fixed assets by Dutch firms to foreign countries. For inventories, capital formation consists of changes in inventories. For mineral reserves, capital formation consists of the sum of sales minus purchases of these asset types. For consumer durables, capital formation consists of the sum of the consumption of new consumer durables, the depreciation due to ageing and trade.
Other changes in volume
Other changes in volume consist of the depreciation of cattle due to ageing and other changes in volume. The other changes in volume consist of the consequences of extraordinary unexpected events to non-financial assets, for example, a loss in value or even destruction of non-financial assets due to floods or war damage. The re-classification of firms to another sector (for example through mergers or subdivision of firms) is also part of the other changes in volume.
Statistical discrepancy
A statistical discrepancy appears when the closing balance sheet of non-financial assets does not correspond to the opening balance sheet and the changes in non-financial assets. Statistical discrepancies arise during a benchmark revision because the capital stock is determined at a point in time when investment data are still provisional. This makes it impossible to create mutually consistent statistics. With respect to inventories, statistical discrepancies occur because firms have to provide the relevant data for their opening balance sheet as well as their closing balance sheet. When the opening balance sheet of a year differs from the closing balance sheet of the previous year, the difference is registered as a statistical discrepancy.