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 248,526 227,117
Financial transactions -2,834 -2,821
Other changes -36 -17
Price changes and revaluations -36 -17
Other volume changes 0 0
Closing balance sheet 245,656 224,279
Consolidated Opening balance sheet 87,649 66,240
Financial transactions 73 86
Other changes -33 -14
Price changes and revaluations -33 -14
Other volume changes 0 0
Closing balance sheet 87,689 66,312
The non-financial corporations sector Not consolidated Opening balance sheet 221,646 192,227
Financial transactions -2,184 -1,615
Other changes -36 -14
Price changes and revaluations -36 -14
Other volume changes 0 0
Closing balance sheet 219,426 190,598
Consolidated Opening balance sheet 108,914 79,495
Financial transactions -814 -245
Other changes -36 -14
Price changes and revaluations -36 -14
Other volume changes 0 0
Closing balance sheet 108,064 79,236
Financial corporations Not consolidated Opening balance sheet 1,094 2,790
Financial transactions -27 -108
Other changes 0 -3
Price changes and revaluations 0 -3
Other volume changes 0 0
Closing balance sheet 1,067 2,679
Consolidated Opening balance sheet 849 2,545
Financial transactions -28 -109
Other changes 0 -3
Price changes and revaluations 0 -3
Other volume changes 0 0
Closing balance sheet 821 2,433
Monetary financial institutions Not consolidated Opening balance sheet 84 527
Financial transactions -3 13
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 81 540
Consolidated Opening balance sheet 84 527
Financial transactions -3 13
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 81 540
Central bank Not consolidated Opening balance sheet 6 50
Financial transactions -1 -7
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 5 43
Consolidated Opening balance sheet 6 50
Financial transactions -1 -7
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 5 43
Deposit-taking corporations and MMFs Not consolidated Opening balance sheet 78 477
Financial transactions -2 20
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 76 497
Consolidated Opening balance sheet 78 477
Financial transactions -2 20
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 76 497
Deposit-taking corporations Not consolidated Opening balance sheet 77 477
Financial transactions -1 20
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 76 497
Consolidated Opening balance sheet 77 477
Financial transactions -1 20
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 76 497
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 936 1,625
Financial transactions -24 -97
Other changes 0 -3
Price changes and revaluations 0 -3
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
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.