Financial balance sheets and transactions by sectors; National Accounts

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Institutional sectors Not Consolidated or Consolidated Balance sheets and transactions Assets Other accounts receivable/payable Total (million euros) Assets Other accounts receivable/payable Trade credits and advances (million euros) Assets Other accounts receivable/payable Other receivable/payable (million euros) Liabilities Other accounts receivable/payable Total (million euros) Liabilities Other accounts receivable/payable Trade credits and advances (million euros) Liabilities Other accounts receivable/payable Other receivable/payable (million euros)
Total domestic sectors Not consolidated Opening balance sheet 633,300 244,846 388,454 631,084 223,440 407,644
Financial transactions 16,573 2,286 14,287 27,460 4,081 23,379
Other changes -220 -89 -131 -1,492 18 -1,510
Price changes and revaluations -220 -89 -131 -1,492 18 -1,510
Other volume changes 0 0 0 0 0 0
Closing balance sheet 649,653 247,043 402,610 657,052 227,539 429,513
Consolidated Opening balance sheet 185,818 85,449 100,369 183,602 64,043 119,559
Financial transactions 11,197 525 10,672 22,084 2,320 19,764
Other changes -141 -85 -56 -1,413 22 -1,435
Price changes and revaluations -141 -85 -56 -1,413 22 -1,435
Other volume changes 0 0 0 0 0 0
Closing balance sheet 196,874 85,889 110,985 204,273 66,385 137,888
The non-financial corporations sector Not consolidated Opening balance sheet 271,655 219,138 52,517 271,235 190,804 80,431
Financial transactions -2,911 1,591 -4,502 -897 2,274 -3,171
Other changes -152 -85 -67 19 22 -3
Price changes and revaluations -152 -85 -67 19 22 -3
Other volume changes 0 0 0 0 0 0
Closing balance sheet 268,592 220,644 47,948 270,357 193,100 77,257
Consolidated Opening balance sheet 157,811 105,378 52,433 157,391 77,044 80,347
Financial transactions -2,955 1,547 -4,502 -941 2,230 -3,171
Other changes -152 -85 -67 19 22 -3
Price changes and revaluations -152 -85 -67 19 22 -3
Other volume changes 0 0 0 0 0 0
Closing balance sheet 154,704 106,840 47,864 156,469 79,296 77,173
Financial corporations Not consolidated Opening balance sheet 161,216 1,044 160,172 198,486 2,700 195,786
Financial transactions 14,728 66 14,662 21,283 0 21,283
Other changes -36 -4 -32 -1,511 -4 -1,507
Price changes and revaluations -36 -4 -32 -1,511 -4 -1,507
Other volume changes 0 0 0 0 0 0
Closing balance sheet 175,908 1,106 174,802 218,258 2,696 215,562
Consolidated Opening balance sheet 127,357 799 126,558 164,627 2,455 162,172
Financial transactions 8,617 63 8,554 15,172 -3 15,175
Other changes -60 -4 -56 -1,535 -4 -1,531
Price changes and revaluations -60 -4 -56 -1,535 -4 -1,531
Other volume changes 0 0 0 0 0 0
Closing balance sheet 135,914 858 135,056 178,264 2,448 175,816
Monetary financial institutions Not consolidated Opening balance sheet 7,277 73 7,204 11,744 548 11,196
Financial transactions -118 14 -132 1,315 13 1,302
Other changes 0 0 0 95 0 95
Price changes and revaluations 0 0 0 95 0 95
Other volume changes 0 0 0 0 0 0
Closing balance sheet 7,159 87 7,072 13,154 561 12,593
Consolidated Opening balance sheet 7,192 73 7,119 11,659 548 11,111
Financial transactions -170 14 -184 1,263 13 1,250
Other changes 0 0 0 95 0 95
Price changes and revaluations 0 0 0 95 0 95
Other volume changes 0 0 0 0 0 0
Closing balance sheet 7,022 87 6,935 13,017 561 12,456
Central bank Not consolidated Opening balance sheet 91 8 83 146 81 65
Financial transactions 3 0 3 -34 -36 2
Other changes 0 0 0 0 0 0
Price changes and revaluations 0 0 0 0 0 0
Other volume changes 0 0 0 0 0 0
Closing balance sheet 94 8 86 112 45 67
Consolidated Opening balance sheet 91 8 83 146 81 65
Financial transactions 3 0 3 -34 -36 2
Other changes 0 0 0 0 0 0
Price changes and revaluations 0 0 0 0 0 0
Other volume changes 0 0 0 0 0 0
Closing balance sheet 94 8 86 112 45 67
Deposit-taking corporations and MMFs Not consolidated Opening balance sheet 7,186 65 7,121 11,598 467 11,131
Financial transactions -121 14 -135 1,349 49 1,300
Other changes 0 0 0 95 0 95
Price changes and revaluations 0 0 0 95 0 95
Other volume changes 0 0 0 0 0 0
Closing balance sheet 7,065 79 6,986 13,042 516 12,526
Consolidated Opening balance sheet 7,186 65 7,121 11,598 467 11,131
Financial transactions -121 14 -135 1,349 49 1,300
Other changes 0 0 0 95 0 95
Price changes and revaluations 0 0 0 95 0 95
Other volume changes 0 0 0 0 0 0
Closing balance sheet 7,065 79 6,986 13,042 516 12,526
Deposit-taking corporations Not consolidated Opening balance sheet 7,186 65 7,121 11,598 467 11,131
Financial transactions -122 13 -135 1,349 49 1,300
Other changes 0 0 0 95 0 95
Price changes and revaluations 0 0 0 95 0 95
Other volume changes 0 0 0 0 0 0
Closing balance sheet 7,064 78 6,986 13,042 516 12,526
Consolidated Opening balance sheet 7,186 65 7,121 11,598 467 11,131
Financial transactions -122 13 -135 1,349 49 1,300
Other changes 0 0 0 95 0 95
Price changes and revaluations 0 0 0 95 0 95
Other volume changes 0 0 0 0 0 0
Closing balance sheet 7,064 78 6,986 13,042 516 12,526
Money Market Funds Not consolidated Opening balance sheet 0 0 0 0 0 0
Financial transactions 1 1 0 0 0 0
Other changes 0 0 0 0 0 0
Price changes and revaluations 0 0 0 0 0 0
Other volume changes 0 0 0 0 0 0
Closing balance sheet 1 1 0 0 0 0
Consolidated Opening balance sheet 0 0 0 0 0 0
Financial transactions 1 1 0 0 0 0
Other changes 0 0 0 0 0 0
Price changes and revaluations 0 0 0 0 0 0
Other volume changes 0 0 0 0 0 0
Closing balance sheet 1 1 0 0 0 0
Other financial institutions Not consolidated Opening balance sheet 109,088 896 108,192 130,020 1,537 128,483
Financial transactions 8,057 48 8,009 10,883 -62 10,945
Other changes -48 -4 -44 -1,251 -4 -1,247
Price changes and revaluations -48 -4 -44 -1,251 -4 -1,247
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 March 26th 2026:
Data on the fourth quarter of 2025 and annual data on 2025 are available. The figures for 2024 and the first three quarters of 2025 have been revised. Figures for 2024 have been revised as a result of updated information about government finance statistics.

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
Other accounts receivable/payable
The transactions in the sector accounts are mainly recorded at a moment that does not coincide with the moment the transaction is completed. These time differences cause changes in assets and liabilities, which are recorded in the transaction 'other accounts receivable and payable'.
For example, sales are recorded at the moment of delivery. At that moment, a claim of the supplier on the buyer (supplier's credit) arises, which is nullified when the buyer pays. Other examples are payments in advance on deliveries (buyer's credit) and due payments or receipts of wages and salaries, interests, contributions etc.

Financial transactions in other accounts receivable/payable comprise:
- Trade credits and advances; and
- Other accounts receivable/payable, excluding trade credits and advances.


Total
Trade credits and advances
Trade credits and advances are financial claims arising from the direct extension of credit by the suppliers of goods and services to their customers, and advances for work that is in progress or is yet to be undertaken, in the form of prepayment by customers for goods and services not yet provided.
Other receivable/payable
Other accounts receivable/payable are financial claims arising from timing differences between distributive transactions or financial transactions on the secondary market and the corresponding payments. Other accounts receivable/payable include financial claims created as a result of the timing difference between accrued transactions and payments made in respect of, for example:
- wages and salaries;
- taxes and social contributions;
- dividends;
- rent; and
- purchase and sale of securities.

Liabilities
Other accounts receivable/payable
The transactions in the sector accounts are mainly recorded at a moment that does not coincide with the moment the transaction is completed. These time differences cause changes in assets and liabilities, which are recorded in the transaction 'other accounts receivable and payable'.
For example, sales are recorded at the moment of delivery. At that moment, a claim of the supplier on the buyer (supplier's credit) arises, which is nullified when the buyer pays. Other examples are payments in advance on deliveries (buyer's credit) and due payments or receipts of wages and salaries, interests, contributions etc.

Financial transactions in other accounts receivable/payable comprise:
- Trade credits and advances; and
- Other accounts receivable/payable, excluding trade credits and advances.

Total
Trade credits and advances
Trade credits and advances are financial claims arising from the direct extension of credit by the suppliers of goods and services to their customers, and advances for work that is in progress or is yet to be undertaken, in the form of prepayment by customers for goods and services not yet provided.
Other receivable/payable
Other accounts receivable/payable are financial claims arising from timing differences between distributive transactions or financial transactions on the secondary market and the corresponding payments. Other accounts receivable/payable include financial claims created as a result of the timing difference between accrued transactions and payments made in respect of, for example:
- wages and salaries;
- taxes and social contributions;
- dividends;
- rent; and
- purchase and sale of securities.