Financial balance sheets and transactions by sectors; National Accounts

View full table Show description
Institutional sectors Not Consolidated or Consolidated Balance sheets and transactions Assets Insurance and pension schemes Pension entitlements and claims Other claims Claims on pension managers (mln euro) Liabilities Insurance, pension and guarantee schemes Pension entitlements and claims Other claims Claims on pension managers (mln euro)
Total domestic sectors Not consolidated Opening balance sheet 11,837 11,837
Financial transactions 17 17
Other changes 261 261
Price changes and revaluations 261 261
Other volume changes 0 0
Closing balance sheet 12,115 12,115
Consolidated Opening balance sheet 0 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 0 0
The non-financial corporations sector Not consolidated Opening balance sheet 11,437 0
Financial transactions 4 13
Other changes 274 -13
Price changes and revaluations 274 -13
Other volume changes 0 0
Closing balance sheet 11,715 0
Consolidated Opening balance sheet 11,437 0
Financial transactions 4 13
Other changes 274 -13
Price changes and revaluations 274 -13
Other volume changes 0 0
Closing balance sheet 11,715 0
Financial corporations Not consolidated Opening balance sheet 400 11,837
Financial transactions 13 4
Other changes -13 274
Price changes and revaluations -13 274
Other volume changes 0 0
Closing balance sheet 400 12,115
Consolidated Opening balance sheet 0 11,437
Financial transactions 13 4
Other changes -13 274
Price changes and revaluations -13 274
Other volume changes 0 0
Closing balance sheet 0 11,715
Monetary financial institutions Not consolidated Opening balance sheet 61 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 61 0
Consolidated Opening balance sheet 61 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 61 0
Central bank Not consolidated Opening balance sheet 0 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 0 0
Consolidated Opening balance sheet 0 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 0 0
Deposit-taking corporations and MMFs Not consolidated Opening balance sheet 61 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 61 0
Consolidated Opening balance sheet 61 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 61 0
Deposit-taking corporations Not consolidated Opening balance sheet 61 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 61 0
Consolidated Opening balance sheet 61 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 61 0
Money Market Funds Not consolidated Opening balance sheet 0 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 0 0
Consolidated Opening balance sheet 0 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 0 0
Other financial institutions Not consolidated Opening balance sheet 263 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Source: CBS.
Explanation of symbols

Table explanation


This table presents financial transactions, other changes in assets and financial balance sheets of the sectors of the Dutch economy. It enables insight in many financial aspects in the Netherlands. Such as the magnitude of the debt of the government, the mortgage debt of households, the assets of investment funds in shares, the loans lent by financial corporations. Sectors are presented both consolidated and non-consolidated in this table.

Data available from:
Annual figures from 1995.
Quarterly figures from first quarter 1999.

Status of the figures:
The annual figures from 1995 up to and including 2023 are final. Quarterly data from 2023 and further are provisional.

Changes as of Decemberr 24th, 2025:
Data of the third quarter 2025 have been added to this table.

When will new figures be published?
Annual figures:
The first annual data are published 85 day after the end of the reporting year as the sum of the four quarters of the year. Subsequently provisional data are published 6 months after the end of the reporting year. Final data are released 18 months after the end of the reporting year. Furthermore the sector accounts are annually revised for all reporting periods. These data are published each year in June.
Quarterly figures: The first quarterly estimate is available 85 days after the end of each reporting quarter. The first quarter may be revised in September, the second quarter in December. Should further quarterly information become available thereafter, the estimates for the first three quarters may be revised in March. If (new) annual figures become available in June, the quarterly figures will be revised again to bring them in line with the annual figures.
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 latest figures.

Description topics

Assets
Insurance and pension schemes
Insurance, pension and standardised guarantee schemes are divided into six subcategories:
- non-life insurance technical reserves
- life insurance and annuity entitlements
- pension entitlements
- claims of pension funds on pension managers
- entitlements to non-pension benefits
- provisions for calls under standardised guarantees
Pension entitlements and claims
Pension entitlements comprise financial claims that current employees and former employees hold against either:
a) their employers;
b) a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee
c) an insurer.

Other claims concern claims of pension funds on pension managers and entitlements to non-pension benefits.
Other claims
Other entitlements and claims consist of claims of pension funds on pension managers and entitlements to non-pension benefits.
Claims on pension managers
An employer may contract with a third party to look after the pension funds for his employees. If the employer continues to determine the terms of the pension schemes and retains the responsibility for any deficit in funding as well as the right to retain any excess funding, the employer is described as the pension manager and the unit working under the direction of the pension manger is described as the pension administrator. If the agreement between the employer and the third party is such that the employer passes the risks and responsibilities for any deficit in funding to the third part in return for the right of the third party to retain any excess, the third party becomes the pension manager as well as the administrator.
Liabilities
Insurance, pension and guarantee schemes
Insurance, pension and standardised guarantee schemes are divided into six subcategories:
- non-life insurance technical reserves
- life insurance and annuity entitlements
- pension entitlements
- claims of pension funds on pension managers
- entitlements to non-pension benefits
- provisions for calls under standardised guarantees
Pension entitlements and claims
Pension entitlements comprise financial claims that current employees and former employees hold against either:
a) their employers;
b) a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee
c) an insurer.

Other claims concern claims of pension funds on pension managers and entitlements to non-pension benefits.
Other claims
Other entitlements and claims consist of claims of pension funds on pension managers and entitlements to non-pension benefits.
Claims on pension managers
An employer may contract with a third party to look after the pension funds for his employees. If the employer continues to determine the terms of the pension schemes and retains the responsibility for any deficit in funding as well as the right to retain any excess funding, the employer is described as the pension manager and the unit working under the direction of the pension manger is described as the pension administrator. If the agreement between the employer and the third party is such that the employer passes the risks and responsibilities for any deficit in funding to the third part in return for the right of the third party to retain any excess, the third party becomes the pension manager as well as the administrator.