Non-financial balance sheets; national accounts

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Type of non-financial asset Institutional sector Opening balance sheet (mln euros) Changes in non-financial balance sheet Revaluation (mln euros) Changes in non-financial balance sheet Capital formation (mln euros) Changes in non-financial balance sheet Other changes in volume (mln euros) Changes in non-financial balance sheet Statistical discrepancy (mln euros) Closing balance sheet (mln euros) Volume indices 2021=100 (2021 = 100)
AN1123 Cost ownership transfer on land Total all sectors 24,132 2,043 245 0 0 26,420 104.0
The non-financial corporations sector 9,070 761 227 0 -1 10,057 112.0
Financial corporations 4,424 380 -289 0 0 4,515 85.4
General government 1,224 110 -57 0 0 1,277 83.6
Households including NPISHs 9,415 792 364 0 0 10,571 110.8
Households 9,414 792 364 0 1 10,571 110.8
Non-profit institutions serv. households 0 0 0 0 0 0 0.0
AN1131C Trains and trams Total all sectors 8,639 110 22 0 1 8,772 98.4
The non-financial corporations sector 7,795 96 57 0 0 7,948 99.7
Financial corporations 0 0 0 0 0 0 0.0
General government 844 15 -35 0 0 824 87.6
Households including NPISHs 0 0 0 0 0 0 0.0
Households 0 0 0 0 0 0 0.0
Non-profit institutions serv. households 0 0 0 0 0 0 0.0
AN1139 Machinery and equipment Total all sectors 227,529 5,133 2,095 -11,168 0 223,589 98.6
The non-financial corporations sector 190,077 4,313 1,175 -11,168 1 184,398 96.7
Financial corporations 315 7 32 0 -1 353 114.6
General government 16,741 402 214 0 0 17,357 108.2
Households including NPISHs 20,396 411 675 0 -1 21,481 109.1
Households 20,257 409 677 0 0 21,343 109.2
Non-profit institutions serv. households 139 2 -3 0 0 138 98.6
AN1171 Research and development Total all sectors 119,148 6,229 317 0 0 125,694 101.4
The non-financial corporations sector 78,957 4,328 -170 0 1 83,116 100.0
Financial corporations 5,114 257 41 0 -1 5,411 103.6
General government 30,492 1,408 331 0 0 32,231 104.1
Households including NPISHs 4,584 237 116 0 -1 4,936 105.9
Households 4,543 235 115 0 1 4,894 106.4
Non-profit institutions serv. households 41 2 0 0 -1 42 70.8
AN1173 Computer software and databases Total all sectors 69,498 1,707 1,462 0 0 72,667 107.5
The non-financial corporations sector 39,373 967 275 0 0 40,615 102.8
Financial corporations 7,357 174 313 0 -1 7,843 113.5
General government 16,540 413 572 0 0 17,525 113.8
Households including NPISHs 6,229 153 302 0 0 6,684 115.1
Households 6,092 150 303 0 -1 6,544 115.2
Non-profit institutions serv. households 136 3 0 0 1 140 110.9
AN211 Total land Total all sectors 2,239,227 207,065 0 10,638 0 2,456,930 101.8
The non-financial corporations sector 467,887 33,109 -2,118 2,203 0 501,081 100.4
Financial corporations 39,022 4,789 -573 104 0 43,342 99.2
General government 40,050 -1,313 -6 235 0 38,966 102.0
Households including NPISHs 1,692,268 170,480 2,697 8,095 0 1,873,540 102.3
Households 1,691,892 170,516 2,697 8,093 0 1,873,198 102.3
Non-profit institutions serv. households 376 -36 0 2 0 342 103.5
AN2111A Land beneath dwellings Total all sectors . . . . . . .
The non-financial corporations sector . . . . . . .
Financial corporations . . . . . . .
General government . . . . . . .
Households including NPISHs . . . . . . .
Households . . . . . . .
Non-profit institutions serv. households 0 0 0 0 0 0
AN2111B Land beneath non-resid. Building Total all sectors . . . . . . .
The non-financial corporations sector . . . . . . .
Financial corporations . . . . . . .
General government . . . . . . .
Households including NPISHs . . . . . . .
Households . . . . . . .
Non-profit institutions serv. households . . . . . . .
AN2112 Agricultural land Total all sectors 155,694 16,816 0 226 0 172,736 99.9
The non-financial corporations sector 28,975 3,130 -2 47 1 32,151 100.9
Financial corporations 2,179 235 9 0 1 2,424 106.5
General government 5,352 578 0 0 0 5,930 97.7
Households including NPISHs 119,187 12,873 -7 178 0 132,231 99.6
Households 119,187 12,873 -7 178 0 132,231 99.6
Non-profit institutions serv. households 0 0 0 0 0 0
AN212 Oil and gas reserves Total all sectors 8,786 4,718 0 -467 0 13,037 49.7
The non-financial corporations sector 0 0 0 0 0 0
Financial corporations 0 0 0 0 0 0
General government 8,786 4,718 0 -467 0 13,037 49.7
Households including NPISHs 0 0 0 0 0 0
Households 0 0 0 0 0 0
Non-profit institutions serv. households 0 0 0 0 0 0
Source: CBS.
Explanation of symbols

Table explanation


This table contains figures on non-financial balance sheets. The balance sheets show the market value of non-financial assets. Changes in the value of non-financial assets are also presented in this table. These changes are, for example, the result of price changes or the result of purchases minus sales of non-financial assets.

Non-financial balance sheets are part of the National Accounts. The balance sheets are presented by different types of assets for the economy as a whole and for the different institutional sectors in the Dutch economy.

Data available from: 1995

Status of the figures:
The figures for the most recent reporting year 2024 are provisional. The status of the figures for 2023 and earlier are final.

Changes as of August 22 2025:
The data regarding the breakdown in the type of non-financial assets Land beneath dwellings and Land beneath non-resid. Buildings contained errors. These data have been deleted. It is unlikely that corrected figures will become available.

Changes as of September 1 2025:
For the years 2023 and 2024, the data for non-financial assets excluded the value of fixed assets. This has been corrected.

When will new figures be published?
Provisional data are published 9 months after the end of the reporting year. Final data are released 21 months after the end of the reporting year.

Description topics

Opening balance sheet
The opening balance sheet is the balance sheet on 1 January of the accounting year, measured in average prices of the previous year. The opening balance sheet equals the closing balance sheet of the previous year.
Changes in non-financial balance sheet
This item shows the changes in the market value of non-financial assets in one year. The closing balance sheet of a year equals the opening balance sheet of that year including the sum of all changes.
Revaluation
The change in value of a non-financial asset due to price changes. The revaluation is determined by multiplying the net capital stock of the opening balance sheet with the price changes in the current reporting year relative to the previous reporting year.
Capital formation
Capital formation concerns the change in the non-financial balance sheet due to sales and purchases of non-financial assets and by normal wear and tear and insurable damage (like fire and theft). For fixed assets, the reduction in value due to ageing is called depreciation. For fixed assets, capital stock formation consists of the sum of investments, depreciation and trade. Trade includes the sales and purchases of second-hand fixed assets between Dutch firms or consumers and the sales of second-hand fixed assets by Dutch firms to foreign countries. For inventories, capital formation consists of changes in inventories. For mineral reserves, capital formation consists of the sum of sales minus purchases of these asset types. For consumer durables, capital formation consists of the sum of the consumption of new consumer durables, the depreciation due to ageing and trade.
Other changes in volume
Other changes in volume consist of the depreciation of cattle due to ageing and other changes in volume. The other changes in volume consist of the consequences of extraordinary unexpected events to non-financial assets, for example, a loss in value or even destruction of non-financial assets due to floods or war damage. The re-classification of firms to another sector (for example through mergers or subdivision of firms) is also part of the other changes in volume.
Statistical discrepancy
A statistical discrepancy appears when the closing balance sheet of non-financial assets does not correspond to the opening balance sheet and the changes in non-financial assets. Statistical discrepancies arise during a benchmark revision because the capital stock is determined at a point in time when investment data are still provisional. This makes it impossible to create mutually consistent statistics. With respect to inventories, statistical discrepancies occur because firms have to provide the relevant data for their opening balance sheet as well as their closing balance sheet. When the opening balance sheet of a year differs from the closing balance sheet of the previous year, the difference is registered as a statistical discrepancy.
Closing balance sheet
The closing balance sheet is the balance sheet on 31 December of the reporting year, measured in average prices of that year. The closing balance sheet equals the opening balance sheet of the next reporting year.
Volume indices 2021=100
Index of the volume change of the closing balance of the non-financial asset.