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 Trade credits and advances (million euros) Liabilities Other accounts receivable/payable Trade credits and advances (million euros)
Total domestic sectors Not consolidated Opening balance sheet 251,107 228,338
Financial transactions 7,695 6,564
Other changes 8 13
Price changes and revaluations 8 13
Other volume changes 0 0
Closing balance sheet 258,810 234,915
Consolidated Opening balance sheet 90,994 68,225
Financial transactions 6,620 5,489
Other changes 3 8
Price changes and revaluations 3 8
Other volume changes 0 0
Closing balance sheet 97,617 73,722
The non-financial corporations sector Not consolidated Opening balance sheet 224,205 194,640
Financial transactions 6,806 5,909
Other changes 8 8
Price changes and revaluations 8 8
Other volume changes 0 0
Closing balance sheet 231,019 200,557
Consolidated Opening balance sheet 111,040 81,475
Financial transactions 6,481 5,584
Other changes 8 8
Price changes and revaluations 8 8
Other volume changes 0 0
Closing balance sheet 117,529 87,067
Financial corporations Not consolidated Opening balance sheet 1,218 2,352
Financial transactions 260 136
Other changes 0 5
Price changes and revaluations 0 5
Other volume changes 0 0
Closing balance sheet 1,478 2,493
Consolidated Opening balance sheet 970 2,104
Financial transactions 260 136
Other changes 0 5
Price changes and revaluations 0 5
Other volume changes 0 0
Closing balance sheet 1,230 2,245
Monetary financial institutions Not consolidated Opening balance sheet 96 471
Financial transactions -8 -13
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 88 458
Consolidated Opening balance sheet 96 471
Financial transactions -8 -13
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 88 458
Central bank Not consolidated Opening balance sheet 6 39
Financial transactions 0 4
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 6 43
Consolidated Opening balance sheet 6 39
Financial transactions 0 4
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 6 43
Deposit-taking corporations and MMFs Not consolidated Opening balance sheet 90 432
Financial transactions -8 -17
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 82 415
Consolidated Opening balance sheet 90 432
Financial transactions -8 -17
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 82 415
Deposit-taking corporations Not consolidated Opening balance sheet 89 432
Financial transactions -7 -17
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 82 415
Consolidated Opening balance sheet 89 432
Financial transactions -7 -17
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 82 415
Money Market Funds Not consolidated Opening balance sheet 1 0
Financial transactions -1 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 1 0
Financial transactions -1 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 1,044 1,180
Financial transactions 270 218
Other changes 0 5
Price changes and revaluations 0 5
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 2024 are final. Quarterly data from 2024 and further are provisional.

Changes as of September 23rd, 2026:
Data on the second quarter of 2026 have been added.

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.


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.
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.

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.