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 244,499 221,990
Financial transactions 3,641 766
Other changes -79 -132
Price changes and revaluations -79 -132
Other volume changes 0 0
Closing balance sheet 248,061 222,624
Consolidated Opening balance sheet 84,312 61,803
Financial transactions 3,394 519
Other changes -77 -130
Price changes and revaluations -77 -130
Other volume changes 0 0
Closing balance sheet 87,629 62,192
The non-financial corporations sector Not consolidated Opening balance sheet 217,499 187,707
Financial transactions 3,728 200
Other changes -77 -130
Price changes and revaluations -77 -130
Other volume changes 0 0
Closing balance sheet 221,150 187,777
Consolidated Opening balance sheet 105,112 75,320
Financial transactions 3,887 359
Other changes -77 -130
Price changes and revaluations -77 -130
Other volume changes 0 0
Closing balance sheet 108,922 75,549
Financial corporations Not consolidated Opening balance sheet 1,209 2,878
Financial transactions -83 -131
Other changes -2 -2
Price changes and revaluations -2 -2
Other volume changes 0 0
Closing balance sheet 1,124 2,745
Consolidated Opening balance sheet 961 2,630
Financial transactions -80 -128
Other changes -2 -2
Price changes and revaluations -2 -2
Other volume changes 0 0
Closing balance sheet 879 2,500
Monetary financial institutions Not consolidated Opening balance sheet 81 533
Financial transactions 3 -6
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 84 527
Consolidated Opening balance sheet 81 533
Financial transactions 3 -6
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 84 527
Central bank Not consolidated Opening balance sheet 4 63
Financial transactions 2 -13
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 6 50
Consolidated Opening balance sheet 4 63
Financial transactions 2 -13
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 6 50
Deposit-taking corporations and MMFs Not consolidated Opening balance sheet 77 470
Financial transactions 1 7
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 78 477
Consolidated Opening balance sheet 77 470
Financial transactions 1 7
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 78 477
Deposit-taking corporations Not consolidated Opening balance sheet 76 470
Financial transactions 1 7
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 77 477
Consolidated Opening balance sheet 76 470
Financial transactions 1 7
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 77 477
Money Market Funds Not consolidated Opening balance sheet 1 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 1 0
Consolidated Opening balance sheet 1 0
Financial transactions 0 0
Other changes 0 0
Price changes and revaluations 0 0
Other volume changes 0 0
Closing balance sheet 1 0
Other financial institutions Not consolidated Opening balance sheet 1,050 1,629
Financial transactions -83 -47
Other changes -2 -2
Price changes and revaluations -2 -2
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 September 23rd, 2025:
Data of the second quarter 2025 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.