Government production and consumption; transactions, sectors

Government production and consumption; transactions, sectors

Institutional sectors Transactions and Balancing items Periods Government production and consumption (million euros)
Social security funds D12 Employer's social contributions 2024* 582
Social security funds D632 Social transfers in kind via mark.. 2024* 89,991
Source: CBS.
Explanation of symbols

Table explanation


This table contains information on the output and final consumption expenditure of the general government sector.
The general government output is determined from the production costs, which consists of intermediate consumption, compensation of employees, consumption of fixed capital, other taxes on production (payable), other subsidies on production (receivable) and the net operating surplus. Please note that the subsidies are denoted with a negative sign, as subsidies reduce production costs.

General government output is predominantly comprised of non-market output that is provided for free via the final consumption expenditure of the general government. To a lesser extent, output of the general government is also sold on the market, used as own-account capital formation, or provided to the market as non-market output at prices that are not economically significant.

The final consumption expenditure of the general government can be broken down into an individual and collective component. The individual consumption expenditure is equal to the social transfers in kind, which are individual goods and services supplied to individual households for free or at prices that are not economically significant, either produced as non-market output or purchased from market producers. The collective consumption expenditure are the costs associated with providing collective goods and services to society, or large parts of it, as a whole. The distinction between individual and collective consumption is made using the Classification of the Functions of Government (COFOG).

The terms and definitions used are in accordance with the framework of the National Accounts. The National Accounts are based on the international definitions of the European System of Accounts (ESA 2010). The time of recording is in congruence with the accrual principle. 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 24 June 2025:
Annual figures for year 2024 are available.
The annual figures for 2023 are now final.

When will new figures be published?
Yearly figures are published six months after the end of the year concerned.
These yearly figures are revised eighteen months after the end of the year concerned. Please note that there is a possibility that adjustments might take place at the end of March or September, in order to provide the European Commission with the most actual figures.
More information on the revision policy of National Accounts can be found under 'relevant articles' under paragraph 3.

Description topics

Government production and consumption
The general government output (P1) is determined from the production costs, which consists of intermediate consumption (P2), compensation of employees (D1), consumption of fixed capital (P51c), other taxes on production (D29, payable), other subsidies on production (D39, receivable) and the net operating surplus (B2n):
P1 = P2 + D1 + P51c + D29 (payable) + D39 (receivable) + B2n
Please note that the subsidies are denoted with a negative sign, as subsidies reduce production costs.
General government output (P1) is predominantly comprised of non-market output that is provided for free (P132). To a lesser extent, output of the general government is also sold on the market (P11), used as own-account capital formation (P12A), or provided to the market as non-market output at prices that are not economically significant (P131):
P1 = P11 + P12A + P131 + P132
The final consumption expenditure of the general government (P3) can be broken down into an individual (P31) and collective component (P32):
P3 = P31 + P32
The individual consumption expenditure (P31) is equal to the social transfers in kind, which are individual goods and services supplied to individual households for free or at prices that are not economically significant, either produced as non-market output (D631) or purchased from market producers (D632):
P31 = D631 + D632
The collective consumption expenditure (P32) are the costs associated with providing collective goods and services to society, or large parts of it, as a whole. In other words, this is the part of the non-market output that is provided for free (P132), which does not pertain to individual consumption expenditure (D631):
P132 = D631 + P32
The relevant balancing items for the output and final consumption expenditure of the general government are as follows:
B1g (Value added, gross) = P1 - P2 = B1n + P51c
B1n (Value added, net) = D1 + D29 (payable) + D39 (receivable) + B2n